By way of derogation from the provisions of 2° of Article 773, the existence and truthfulness of debts resulting from the application of articles L. 321-13 et seq. of the Rural and Maritime Fishing Code are sufficiently proven to the administration by all acts and writings, even subsequent to the death of a farmer, likely to be used as evidence in court between the farmer’s co-heirs or representatives. The heir…
Funeral expenses are deducted from the assets of the estate up to an amount of €1,500, and for the entire estate if it is less than this amount (1).
Annuities and compensation paid or due to the deceased as compensation for bodily injury resulting from an accident or illness are deductible from the assets of the estate at their nominal value. .
The amount of rent or occupancy allowances actually reimbursed by the estate to the surviving spouse or partner bound to the deceased by a civil solidarity pact pursuant to articles 515-6 and 763 of the Civil Code is deducted from the assets of the succession.
The remuneration of the mandataire à titre posthume, definitively determined within six months of the death, is deductible from the assets of the estate up to a limit of 0.5% of the managed estate assets. This deduction may not exceed €10,000.
The costs of reconstituting the title deeds to buildings or property rights for which the deceased’s right of ownership was not established before his death by a duly transcribed or published deed, charged to the heirs by the notary, are allowed, on production of supporting documents, as a deduction from the inheritance assets up to the declared value of these assets, provided that the notarial certificates mentioned in 3° of…
I. – The provisions of I of article 764 are applicable to the assessment of transfer duties inter vivos, free of charge, whenever the furniture transferred is sold publicly within two years of the deed of gift. II. – With regard to jewellery, gems, works of art or collectors’ items, the taxable value may not, subject to what is stated in I, be less than 60% of the valuation made…
In accordance with article 1078-3 of the Civil Code, the agreements provided for by articles 1078-1 and 1078-2 of the same code are not subject to gratuitous transfer duties. The first paragraph applies to property reincorporated into a shared gift made to descendants of different degrees in accordance with an agreement entered into pursuant to article 1078-7 of the same code, including when this property is reallocated to a descendant…
I. – Debts which have been contracted by the donor for the acquisition or in the interest of the property which is the subject of the donation, which are charged to the donee in the deed of donation, and of which the assumption by the donee is notified to the creditor, are deducted for the calculation of the transfer duties for no consideration, when the donation relates to: a. All…
Gifts of less than fifteen years made to grandchildren pursuant to article 1078-4 of the Civil Code are not reportable in the succession of their father or mother.
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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