Frequently asked questions about Succession

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).

Yes. The law does not set any time limit between writing a will and the day of death. However, to be valid, the testator must be of sound mind (Articles 414-1 and 901 of the Civil Code). Therefore, a person cannot make a will after the opening of guardianship without…

No. A residual legacy (legs résiduel or de residuo) is a gift upon death (provided for in a will and executed upon your death) that designates a first legatee who will receive a property and will be required to pass it on to a second legatee, provided it still exists…

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).

...take over her lease. Is it possible? It depends . Indeed, on the death of the tenant, the rental contract can be transferred to the descendants who lived with him for at least one year on the date of death (art. 14 law n ° 89-462 of July 6, 1989)…