My brother passed away and I am his sole heir. He didn’t own any property and had €4,000 in his bank account. Am I required to file an inheritance tax return?

Yes. The law requires you to file an inheritance tax return because you are a collateral-line heir and the estate’s value exceeds €3,000 (Article 800 of the French General Tax Code). The inheritance return must include all assets and liabilities of the estate and be submitted to the tax authorities…
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What happens if the signature of the authority appearing on the document is not listed in the signature database?

The public authority will be contacted to register the signature in the database within five working days from the receipt of the request. Under Ordinance No. 2020-192 of 4 March 2020 reforming the procedures for issuing legalisation and apostille, competence was transferred to the notariat. The organisation of this new…
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When is document legalisation required?

A document must be legalised when it is intended for use in a country that is not a signatory to the Hague Convention or to any international agreement waiving such formalities. The Ministry for Europe and Foreign Affairs maintains an up-to-date table listing the formalities required according to the destination…
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Does an apostille or legalisation alter the content of the document?

No, the content of the document is not modified by the apostille or legalisation. An apostille or legalisation certifies the authenticity of the signature, seal or stamp, but does not concern the content of the document submitted for the formal procedure.
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Notaries of France Partner with the International Congress for All Mediations

logo mediation
12 March 2025

The Notaries of France are participating in the 3rd edition of the International Congress for All Mediations, held in Angers from March 12 to 14, 2025

  • Role of a notary