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…

No. When requested by the surviving spouse, preferential allocation is a legal right (Art. 831-3 Civil Code).

Yes, if the will is authentic (Art. 764 Civil Code).

Yes. Unless a will states otherwise, each parent receives one quarter of the estate, and the spouse receives the remaining half (Art. 757-1 Civil Code).