No. When a person is unable to manage their own affairs, the guardianship judge may authorise one or more persons to represent them, assist them, or carry out one or more acts on their behalf. Pursuant to Article 494-6 of the French Civil Code, in the case of a general…
Yes. An adult under legal protection may vote. However, they cannot grant proxy voting rights to their court-appointed guardian or to any member of the medical or paramedical staff of the institutions providing their care (Article L72-1 of the French Electoral Code).
Yes. Article 764 bis of the French General Tax Code provides that, for the purposes of the inheritance tax return, a 20% allowance is applied to the market value of the deceased’s principal residence, provided that the property is occupied by certain specified persons, in particular the surviving spouse on…
Yes, subject to conditions. To qualify for an exemption from capital gains tax, you must meet all of the following conditions: You receive an old-age pension (retirement pension); You are not liable for the real estate wealth tax (Impôt sur la Fortune Immobilière – IFI); Your reference taxable income for…
In such a case, the notary’s fees for drafting the deed of exchange will be calculated on the higher value of the two apartments (Article A.444-117 of the French Commercial Code).
It depends. The surviving spouse is indeed exempt from inheritance tax (Article 796-0 of the French General Tax Code). However, the law requires heirs, including the surviving spouse, to file an inheritance tax return when the gross value of the estate exceeds €50,000. Conversely, if the gross estate value is…
No. Any person entitled to request protective measures may apply for an inventory. The notary is not among the persons listed by law (Articles 1328 and 1305 of the French Code of Civil Procedure).
No. The allowance provided for in Article 779 of the French General Tax Code does not apply to nephews and nieces by marriage.
For a divorce granted before 2005, Article 268 of the French Civil Code, as amended by the 1975 law, applies. At that time, spouses divorcing by mutual consent had to decide the fate of the spousal gift. Three scenarios are therefore possible: The gift is maintained in the divorce agreement…
No, subject to conditions. A person under guardianship may accept an inheritance alone, provided they have a certificate from the notary stating that the assets clearly exceed the liabilities (Article 467 of the French Civil Code, which refers to Article 507-1 of the Civil Code on guardianship). In the absence…