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News in the spotlight
Adoption of the Law Aiming to Reduce and Regulate Bank Fees on Estates
27 January 2026
Estates: Certain Banking Procedures Will Become Free of Charge, Subject to Asset Thresholds or Heirs’ Circumstances
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[...] Will SAFER's right of pre-emption prevent her from acquiring my shares? No, the SAFER's right of pre-emption does not apply in this case, in application of the provisions of article L143-4 3° of the Code rural et de la pêche maritime, which stipulates that: "The following may not be…
Yes. A handwritten will is valid if it is written, dated, and signed by your hand (Article 970 of the Civil Code). However, for safekeeping, it is advisable to deposit it with a notary who will also register it in the national registry of wills.
No. The Civil union partner is not entitled to inherit from his deceased partner, unless the latter has written (or had a notary write) a will in his favor, in order to allow him to benefit from all or part of succession.
No. In principle, the law provides that education costs are not reportable to the estate (article 852 of the Civil Code), just like the costs of food, maintenance, learning, ordinary equipment costs, wedding gifts and usual gifts. However, this legal exemption from reporting to the estate only applies if your…
No. The allowance provided for in Article 779 of the French General Tax Code does not apply to nephews and nieces by marriage.