Yes. Article 642 of the General Tax Code provides that when the deceased has passed away outside the department of Martinique where they were domiciled, the heirs have a one-year period to file the inheritance declaration with the tax authorities (as an exception to the six-month period).
No. Article 784, 4° of the Civil Code states that certain actions at the time of death cannot be considered as tacit acceptance of the inheritance. This includes "acts related to the termination of the employment contract of the deceased employer’s employee, the payment of salaries and allowances due to…
Yes. It is entirely possible to make a donation to your minor grandchildren. This donation must be accepted by their legal administrators (their parents), in accordance with Article 935 of the Civil Code. However, you can specify in the donation act that the donated assets be managed by a third…
No. The law does not recognize the surviving civil partner as a legal heir, unlike the surviving spouse. Therefore, if you want your partner to be your (sole) heir, you will need to make a will to that effect. This can be drafted by a notary (authentic form) or by…
Yes. A future protection mandate does not prevent the protected person from disposing of their property with the assistance of their agent. However, Article 490 paragraph 2 of the Civil Code requires the agent to obtain the authorization of the guardianship judge to "perform a disposition act for free." The…
Yes. Regarding co-ownership, Article 815-3 4° of the Civil Code states that a majority of two-thirds of the co-owners can "conclude and renew leases other than those concerning a property for agricultural, commercial, industrial, or artisanal use." In your case, it is a lease for agricultural use, which requires the…
Yes. The tenant's right of first refusal exists only in specific cases defined by law, such as for unfurnished residential leases (Article 15 II of the law of July 6, 1989). In the case of selling a parking space, no law provides a right of priority for the tenant. Therefore…
No. The will reflects the last wishes of its author. Therefore, if you appoint an association as the universal legatee, it has the option to accept or decline the bequest (Article 724-1 of the Civil Code). If it declines and you have not designated a secondary legatee, the rules of…
In principle, no. If filing an inheritance declaration and paying the taxes are not listed in Article 784 of the Civil Code (which lists acts that do not imply tacit acceptance), old case law has considered that these actions do not constitute tacit acceptance, provided that the taxes are paid…
No. Article 150 U 6° of the General Tax Code provides that the seller of a property with a value of less than 15,000 euros, regardless of whether it is a primary or secondary residence, is exempt from capital gains tax (BOI-RFPI-PVI-10-40-70).