Yes. In the absence of descendants, the surviving spouse is a forced heir entitled to one quarter of the estate (Art. 914-1 Civil Code).

Yes. Where a co-owner holds more than half of the common areas, the number of votes allocated to that co-owner is reduced to the total number of votes held by the other co-owners (Art. 22 I, Law No. 65-557 of 10 July 1965). Reminder: Each co-owner’s voting rights correspond to…

No. The law provides that “where land constituting a dependency of the principal residence is sold as building land, the exemption [from capital gains tax] does not apply” (BOI-RFPI-PVI-10-40-10, § 340). Reminder: Capital gains tax is calculated on the difference between the acquisition price and the sale price of real…

No. Unlike partitions following legal separation, divorce or the dissolution of a civil partnership (PACS), cohabitation does not benefit from the preferential partition duty of 1.10% on the net assets divided. The applicable rate between cohabitants is 2.50%, or even 5.80% where balancing payments are made (Arts. 746 and 747…

In theory, no. Subject to the absence of any provision to the contrary in the deed itself, “ the statements contained in the affidavit of heirship do not, in themselves, constitute acceptance of the estate” (Art. 730-2 Civil Code).

Yes. The principle of revaluation of gifts is set out in Article 860 of the Civil Code. The asset is valued at the time of partition based on its condition at the time of the gift. If the asset has been sold, the notary will consider the sale price or…

Yes. You may leave the entirety of your estate to your spouse (by will or interspousal donation), subject to the application of the statutory right of reversion under Article 738-2 of the Civil Code.

No. An adopted child over the age of 13 must personally consent to their adoption (Civil Code, Art. 349).

No. Dividing an estate requires the participation of all heirs. The notary will suggest hiring a genealogist to locate your brother. If these efforts fail, the guardianship judge may, at your request and with supporting evidence of your brother’s disappearance, issue a judgment of presumption of absence (Art. 112 Civil…

You may give her as much as you like. However, every 15 years (Art. 790 G Tax Code), parents may give up to €100,000 to each child free of inheritance tax. Since you gave €60,000 ten years ago, you can now give her an additional €40,000 tax-free. You may also…