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International inheritances

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I have a photocopy of a handwritten will. Can I use it as proof?

No. A photocopy of handwritten will is not valid because it was not written by the testator’s own hand, as required by law (Article 970 of the Civil Code). Courts have confirmed this (e.g., Cass. 1st Civ., 29 May 2013, No. 12-17.870).
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My wife has just passed away. We owned our primary residence. As part of the inheritance tax declaration, am I obliged to apply the 20% deduction on the principal residence of the deceased? ?

Yes. The General Tax Code provides, for the calculation of inheritance tax, that buildings are valued according to their real market value on the date of death. But, with regard to the main residence of the deceased, article 764 bis of the CGI provides for the automatic application of a…
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My father has passed away. The notary handling the estate only shows me a copy of his will and informs me that the original is with another notary. Is this legal?

Yes. Only the notary who holds the will (to whom your father entrusted it) is the custodian of the original. As soon as he is informed of the testator’s death, he must immediately draw up a report of opening and condition of the will, specifying the circumstances of its deposit…
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When my father died, my mother-in-law received the usufruct of the entire estate, which consisted mainly of liquid assets. Today, she has just died, and the liquid assets have disappeared. What can I do to recover these sums?

When the spouse receives the usufruct of liquid assets, we speak of quasi-usufruct, i.e., a usufruct (right of use and enjoyment) of a thing that is consumed when used (money). In practical terms, the spouse has the right to spend the money, but is obliged to return it on his…
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