Frequently asked questions about Succession

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My father lived in Portugal and died there. I am his sole heir, and my tax residence is in France. Am I liable for inheritance tax in France?

Yes. In the absence of a tax treaty between France and Portugal governing inheritance taxation, the French tax authorities will tax all assets located in France and abroad (Art. 750 ter 3° CGI). However, inheritance taxes paid abroad may be credited against the tax due in France (Art. 784 A…
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My father just passed away and we are three of his children. He had drawn up a will that benefited me to the detriment of my brothers and sisters. The latter are contesting his will. Can they do so?

No. It is perfectly possible to break the equality between heirs. However, the notary will have to ensure that your share does not encroach on the hereditary reserve of your coheirs. If this is the case, they will be entitled to claim, "financial compensation" from you, known as a "reduction…
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My grandfather plans to give me one of his plots of land that I farm. He wants to include a right of return for my sister so that the land does not revert to my wife on my death.

The notary refuses to include this in the deed of gift. Why? In accordance with article 951 of the Civil Code, "the donor may mention the right of return of the objects donated either in the case of the death of the donee alone, or in the event of the…
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I have drafted my will, can I keep it at home?

Yes . You can keep your holographic will at home. But by doing so, you take the risk that it will not be discovered when you die or that one of your relatives will make it disappear. As a precaution, you can give it to a notary and ask them…
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