| Notaires de France

The capital gain carried out on the sale of a property is equal to the difference between the sale price and the acquisition price. When the property was received following a death, the acquisition price corresponds to the value retained in the declaration of succession (art. 150 VB, I, CGI).

Yes . When a person is no longer able to express their will due to a medically confirmed alteration of their mental faculties, it is possible to request a family authorization from the guardianship judge. The authorization may be general or relate only to certain acts in regard to the…

...on the capital gain which was carried out during the first transfer of a dwelling other than the main residence? Yes . When a person sells real estate which is not their main residence, it is possible to request exemption from the capital gain that has been realized, subject to…

... 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…

...of the rent is exceptionally capped due to the economic context? Yes, but under certain conditions. Indeed, to cope with inflation and help SMEs, the law of 16 August 2022 on purchasing power includes various emergency measures, in particular the capping of the annual variation of the commercial rent index…

...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. The purpose of the mandate for future protection is to allow a designated person (the mandatary) to represent the mandator who could no longer provide for his interests alone (article 477 of the Civil Code). This mandate ends on the death of the principal, whether it has been implemented…

The return clause inserted in the deed of gift allows the donor to recover ownership of the donated property, either in the event that the beneficiary of the donation dies before him, or in the event of the predecease of the beneficiary and his descendants (art. 951 Civil Code). It…

No . Indeed, when you donate, it is irrevocable. The donated property enters the patrimony of the donee (the one who receives the property) and you cannot recover it. However, there are legal exceptions to this irrevocability (article 953 of the Civil Code): when the donee has not fulfilled the…

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…

Following the death of my mother, I inherited her apartment. I wish to sell it. What is the acquisition value to be used in order to determine the amount of the real estate capital gain?

My mother, who has Alzheimer's disease, lives in a retirement home. The latter no longer has enough cash to finance it. Is it possible within the framework of a family authorization to ask the judge to buy back the premiums of her life insurance contract?

A few years ago I sold a studio and paid capital gains tax. I reinvested the price of this sale through the purchase of an apartment that I rented out. I now want to sell it to acquire a main residence. Can I benefit from the exemption from tax (...)

My cousin passed away. She was married but separated from her spouse. She had no children, no siblings and her parents passed away as well. In her will, she bequeathed all of her real estate to me. My notary tells me that if I give up (...)

The catering company of which I am the manager holds a commercial lease. The contract includes a rent indexation clause with the reference index being the 3rd quarter of the ILC (commercial rent index). Is it true that this year, the indexation (...)

My parents having had 4 children, they obtained social housing with 5 rooms about thirty years ago. After the death of my father, my mother stayed in this apartment, and I came to live with her a year and a half ago. She passed away and I want to (...)

My partner to whom I was not married has passed away. He had entered into a mandate for future protection and appointed our daughter as mandatary. This convention has never been implemented. Can my daughter invoke it to settle the estate on her own?

My father is single, and we are 4 children. I want to buy a piece of land to give it to the latter. However, I do not wish to be in joint ownership with my brothers and sisters upon his death. I heard about the conventional return clause. What is it about

Following an argument with my daughter about the choice of her studies, I want to cancel the donation I gave her 5 years ago. Is it possible?

I have drafted my will, can I keep it at home?