| Notaires de France

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…

No. Article 847 bis of the General Tax Code provides for an exemption from registration fees; in regard to the prior consent to be obtained by a notary (article 342-10 of the Civil Code). As an extension of the bioethics law of August 2, 2021, which extends medically assisted reproduction…

Article L. 123-33.-A of the Commercial Code (resulting from the PACTE law) provides that a single digital body replaces the business formalities centers (CFE). Thus, since January 1, 2023, all business formalities (registrations, modifications and cancellations) must be carried out only online via the website of the National Institute of…

No. The death benefit, paid under conditions and the amount of which varies according to whether the civil servant died before or after the minimum retirement age, "is not subject to transfer duties in the event of death", i.e. inheritance rights (article D712-23 of the Social Security Code).

No . When the adopter himself has children, the court called upon to rule in regard to the adoption verifies that it is not likely to compromise family life (art. 353, para. 3 C. civ. by 361 reference). However, as part of the documents which need to be provided in…

No . Indeed, article 975 of the Civil Code specifies that legatees in any capacity whatsoever, as well as their relatives or allies up to the fourth degree, cannot be chosen as witnesses. The alliance being the bond that is established by marriage, the wife of your godchild cannot be…

Yes , loan contracts for an amount greater than 5,000 euros must be declared (article 49B appendix 3 and article 23L appendix 4 of the CGI) to the tax authorities on form no. 2062. You must file this declaration at the same time as your next annual income tax return…

No. In principle, the law provides that education costs are not reportable to the estate (article 852 of the Civil Code), just like the costs of food, maintenance, learning, ordinary equipment costs, wedding gifts and usual gifts. However, this legal exemption from reporting to the estate only applies if your…

In principle, you lose the status of heir if you have not opted within the period of 10 years from the opening of the succession, from the date of death. You are then deemed to renounce this succession (article 780 al. 1 and 2 of the Civil Code) However…

Yes. The revelation contract proposed by a genealogist is subject to consumer protection rules ( Rep. Min. Pajon au JOAN du 23-10-2000 n° 50427 ), and consequently to the rules concerning door-to-door sales. You therefore have the 14-day withdrawal period provided for in Article L.221-18 of the Consumer Code applicable…

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? ?

As part of a process of medically assisted procreation, my partner and I must go to a notary to obtain our consent. Is this agreement subject to registration fees ?

I must register the statutory changes made to our commercial company following our last meeting. Which body is responsible for this?

My husband passed away. He was a state employee. Is the death capital paid by his employer subject to an inheritance tax ?

I wish to adopt (simple adoption) the adult children of my wife. I have adult children myself, born from a previous union. Do they have to consent to this adoption ?

I would like to have a will drawn up in order to bequeath my property to my godson. My notary is asking me to come to the meeting with 2 witnesses. Can my godson's wife be one of them?

My father is going to lend me 10,000 euros. I signed him an acknowledgment of debt. Should it be declared to the taxes? What is the difference with the registration of the deed?

My father has just passed away. I am currently involved in a dispute with my brother who believes that I have been advantaged because our father financed my higher education. Are these amounts reportable to the estate?

I just found out that my father passed away 12 years ago. We no longer had any contact due to a family disagreement. Can I claim my share in the estate after so many years?

I signed a revelation contract suggested by a genealogist at home yesterday. Upon reflection, I realize the payout percentage is too high. Can I retract and cancel everything ?