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Fiscalité des successions pour les biens situés en Corse

News in the spotlight

Adoption of the Law Aiming to Reduce and Regulate Bank Fees on Estates

succession et frais bancaires
27 January 2026

Estates: Certain Banking Procedures Will Become Free of Charge, Subject to Asset Thresholds or Heirs’ Circumstances

  • Succession

A question ? Need help ?

I own a house inherited from my parents. Upon my death, I wish to bequeath it to one of my daughters, then have it passed on to my grandson upon her death, with the condition that he transfers it to his future child. Is this possible ?

Partially. By will, you can bequeath this house to your daughter with the condition that she keeps and transfers it to her son (Article 1051 of the Civil Code). However, the law does not allow you to impose this condition on your grandson (Article 1053 paragraph 1 of the Civil…
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Is it legal to make a will one month before passing away?

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…
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My wife has passed away, and she had a child from a previous relationship. Can I inherit the usufruct of her entire estate?

No. If there is no spousal gift (also known as a “gift to the last living”), the law provides that the surviving spouse may only claim one-quarter of the estate in full ownership when the deceased leaves children from another union (Art. 757 Civil Code). Good to know: a spousal…
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I have drawn up my will and filed it with the notary. I forgot to number the sheets and indicate the contact details of the notary. Is it still valid?

Yes. The conditions of validity of the holograph will are provided for in article 970 of the Civil Code: it must be written by the hand of the testator, dated, and signed. It specifies that it is not subject to any other form.
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One of the co-heirs has accepted the succession but has not responded to reminders from the notary for several months. Can we still share?

Yes, but only under certain conditions. The defaulting co-owner, who is neither presumed absent nor unable to express his will due to removal, must then be given formal notice by extrajudicial act to be represented at the partition. The request must come from one of the co-sharers. If within three…
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