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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...take over her lease. Is it possible? It depends . Indeed, on the death of the tenant, the rental contract can be transferred to the descendants who lived with him for at least one year on the date of death (art. 14 law n ° 89-462 of July 6, 1989)…
No. Acceptance up to the amount of the net assets makes it possible to limit the patrimonial risks for the heir since he is not liable for the debts of the deceased, on his personal assets. As long as this acceptance does not present a risk for the minor to…
Yes but, only if the net assets of the estate exceed 39,000 euros (art. D.815-4 of the Social Security Code). The net estate assets correspond to the difference between the gross assets, made up of the property, rights and claims belonging to the deceased and the debts for which the…
... her property will revert to her spouse. Is it correct? Yes . Renunciation of a bequest has the effect of rendering the testamentary disposition null and void (art. 1043 C. civ.). The devolution of inheritance then takes place as if this provision had never existed. Since your cousin has…