| Notaires de France

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…

There are situations in which an heir may be excluded from the succession because of particularly serious misconduct toward the deceased; this is referred to as disqualification from inheritance.

Know more

Can an adult under legal protection exercise their right to vote?

My spouse has passed away, and we owned a principal residence together. I have heard about a tax allowance on the principal residence. Is this correct?

I am retired and have low income. Am I exempt from capital gains tax if I sell my secondary residence purchased in 2021?

I have decided to exchange my apartment with that of my neighbour. On what basis will the notary’s fees be calculated?

My spouse has just passed away. Do I need to file an inheritance tax return even though I am exempt from inheritance tax?

Can a notary require an inventory to be drawn up in an estate?

My late husband’s uncle has just passed away and has left me all his assets. Can I benefit from the tax allowance applicable to nephews and nieces?

I divorced by mutual consent in 2002. My ex-wife and I had signed a spousal gift agreement. Is it still valid?

My sister and I are heirs to our father’s estate. My sister is under enhanced guardianship (curatelle renforcée). Do we need the judge’s authorisation to accept the inheritance outright?