Am I required to change my surname when I get married?

No. Marriage has no effect on your surname. However, as an option, the law allows you to use your spouse’s surname, for usage purposes only, either by substitution or by adding it to your own surname in the order you choose (Article 225-1 of the French Civil Code).
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I purchased the usufruct and a friend purchased the bare ownership of a property. What are the consequences of this dismemberment for the real estate wealth tax (IFI)?

A taxpayer is liable for the real estate wealth tax when the total value of their real estate assets exceeds €1,800,000 (Article 964 of the French General Tax Code). In the situation described, the law provides that the property must be declared at its full ownership value in the usufructuary’s…
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Is it possible for a landlord to rent out a dwelling without a kitchen?

No. The law requires the landlord to provide the tenant with a “decent” dwelling (Article 6 of Law No. 89-462 of 6 July 1989). A decree dated 30 January 2002 defines the criteria for decent housing. It specifies that a dwelling must be equipped “with a kitchen or a kitchenette…
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I signed a preliminary sale agreement to purchase an apartment. The promisor (seller) has just passed away. Am I still bound by the agreement?

Yes. The law provides that the heirs “automatically succeed to the property, rights and actions of the deceased” (Article 724 of the French Civil Code). Therefore, your preliminary sale agreement is not void, and the seller’s heirs may continue the sale process.
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I am a legatee under a partition will. If I renounce it, does that mean I also renounce my parent’s estate?

Yes. Through a partition will, the testator divides and allocates their assets among their heirs. Allowing a legatee to renounce the will while accepting the estate as a legal heir would undermine the division intended by the deceased (Article 1079 of the French Civil Code).
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I wish to make a monetary donation to my municipality to finance the renovation of the music hall. Am I entitled to a tax reduction?

Yes, subject to conditions. The donation must be allocated to a project that meets the criteria set out in Article 200 of the French General Tax Code (cultural, social, educational nature, etc.). The municipality must record the donation separately in its accounts, use it in accordance with your wishes, and…
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I have served a formal notice to elect on a minor heir. His legal guardians (parents) have not responded. Is he deemed to have accepted the succession unconditionally?

No. Neither the minor nor his parents may accept a succession unconditionally without the judge’s approval (Articles 388-1-1 and 387-1, 5° of the French Civil Code). Case law holds that when a minor is served with a notice to elect and his representatives remain silent, he is deemed to have…
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Four years ago, my siblings and I inherited our parents’ house. I am now selling my share to my sister for a price higher than the value estimated at the time of death. Will I be taxed on the capital gain?

No. The division of property resulting from an inheritance between the original co-heirs, their spouses, ascendants, descendants, or universal successors is not subject to capital gains tax (Article 150 U IV of the French General Tax Code).
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