French law recognises three forms of union: Marriage, PACS, Cohabitation.
Marriage, PACS (Civil Union) and cohabitation: A Comparison
11 May 2026
Inheritance: acceptance or renunciation by a minor heir
13 March 2026
Given the significant legal consequences associated with each of these options, exercising the right to choose requires full legal capacity.
Holographic will: Formal requirements
12 March 2026
Drafting a holographic will means setting out one’s last wishes entirely by hand, without involving a notary.
Spouses’ powers over their bank accounts
16 March 2026
Any natural or legal person has the right to open a deposit account (Article L312-1 of the French Monetary and Financial Code), which may be an individual, joint or undivided account:
No. The lifelong right of residence applies only to a home that is entirely part of the estate or jointly owned by both spouses (Art. 764 Civil Code).
Yes. Under Article 762 of the General Tax Code, you may make an estimated declaration of the jewelry and statuettes provided the value is correctly assessed. However, without agreement the estate tax declaration may be late. As heirs are jointly liable for inheritance tax, late interest or penalties will apply…
Yes. Spouses may change regime at any time by notarial deed. However, if opposed by an adult child, protected adult/minor’s representative, or creditor, court approval is required. When minor children exist, the notary may request approval if the change harms their interests (Civil Code, Article 1397).
No. A gift is irrevocable except for ingratitude, birth of a child, or failure to comply with conditions (Civil Code, Article 953).
Yes. It must be accepted by a legal representative, and generally must be notarized (Civil Code, Articles 931 and 932).
Yes. All property purchases require a notarial deed. The notary updates the land registry to secure and enforce the transaction (Civil Code, Article 1583).