Frequently asked questions about Succession

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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).

No, if the dismemberment of ownership results from the option exercised within the framework of your legal rights (article 757 of the Civil Code), you only declare the value of the usufruct. This value is determined according to the scale of article 669 of the General Tax Code, according to…

No. You may be the only one to opt for deferred payment of inheritance tax. However, it is imperative that your brothers give their express agreement to this request, and that they declare that they have been informed that, in the event of default on your part, they remain liable…

Yes. A future protection mandate does not prevent the protected person from disposing of their property with the assistance of their agent. However, Article 490 paragraph 2 of the Civil Code requires the agent to obtain the authorization of the guardianship judge to "perform a disposition act for free." The…

Frequently asked questions about Succession

A question ? Need help ?

I am married and have no children. Is my spouse a forced heir if they survive me?

Life insurance: how do you draft a beneficiary clause?

I became the usufructuary of my spouse's property upon his/her death. Do I have to declare the value of freehold assets to calculate the IFI?

My father passed away 3 months ago. My mother opted for the usufruct. My brothers and I are liable for inheritance tax. I'd like to ask the tax department to defer payment until the day the usufruct ends. Should my brothers also request this ?

My father is under a notarized future protection mandate. I am the agent. He intended to make a donation but could not do so before this measure was implemented. Is it still possible ?