Yes. The law provides that the heirs “automatically succeed to the property, rights and actions of the deceased” (Article 724 of the French Civil Code). Therefore, your preliminary sale agreement is not void, and the seller’s heirs may continue the sale process.
Yes. Through a partition will, the testator divides and allocates their assets among their heirs. Allowing a legatee to renounce the will while accepting the estate as a legal heir would undermine the division intended by the deceased (Article 1079 of the French Civil Code).
Yes, subject to conditions. The donation must be allocated to a project that meets the criteria set out in Article 200 of the French General Tax Code (cultural, social, educational nature, etc.). The municipality must record the donation separately in its accounts, use it in accordance with your wishes, and…
No. Neither the minor nor his parents may accept a succession unconditionally without the judge’s approval (Articles 388-1-1 and 387-1, 5° of the French Civil Code). Case law holds that when a minor is served with a notice to elect and his representatives remain silent, he is deemed to have…
No. The division of property resulting from an inheritance between the original co-heirs, their spouses, ascendants, descendants, or universal successors is not subject to capital gains tax (Article 150 U IV of the French General Tax Code).
Yes. The original of a will is kept by the notary who has custody of it, meaning the one who received it and filed it among his official records (Article 1007 of the French Civil Code). The notary you have appointed to handle the estate therefore only has a copy.
No. When a person is unable to manage their own affairs, the guardianship judge may authorise one or more persons to represent them, assist them, or carry out one or more acts on their behalf. Pursuant to Article 494-6 of the French Civil Code, in the case of a general…
Yes. An adult under legal protection may vote. However, they cannot grant proxy voting rights to their court-appointed guardian or to any member of the medical or paramedical staff of the institutions providing their care (Article L72-1 of the French Electoral Code).
Yes. Article 764 bis of the French General Tax Code provides that, for the purposes of the inheritance tax return, a 20% allowance is applied to the market value of the deceased’s principal residence, provided that the property is occupied by certain specified persons, in particular the surviving spouse on…