Here are some important rules on inheritance in France.
1-WHO ARE THE HEIRS IF THE DECEASED WAS MARRIED?
A) Priority children:
In the absence of a will, the deceased’s assets are distributed according to the legal rules.
Children have priority. They exclude other members of the deceased’s family, except the surviving spouse, with whom they share the entire estate.
B) On the surviving spouse:
The husband or wife always, and automatically, receives a share of the estate. When the deceased leaves only children from the couple, the surviving spouse inherits either the entire estate in usufruct, or full ownership of a quarter of the estate. The choice is theirs.
The children receive the remainder, i.e. bare ownership of the entire estate, or full ownership of three-quarters of the estate. The estate is divided equally between the children.
In the case of children from a previous marriage, the spouse inherits one-quarter of the estate in full ownership, with no option to opt for usufruct. Thus, in such a case, all the children (whether common to the couple or not) always share three-quarters of the estate in full ownership.
C) Absence of children:
The surviving spouse inherits the entire estate if the deceased’s parents are also deceased. Siblings, nephews and nieces are excluded from the estate. On the other hand, if both parents of the deceased are still alive, they receive half the inheritance. In this case, the widow or widower receives the remaining half (three-quarters if only one parent is alive).
D) On the prior death of a child:
If one of the deceased’s children has died, the grandchildren take the place of their predeceased father or mother, sharing the share of the estate he or she should have received.
They are said to come in “representation” of their father or mother. On this occasion, they share equally in the abatement to which their parents were entitled.
GOOD TO KNOW:
Drawing up a will allows you to change the rules of inheritance, by increasing the rights of a spouse, favoring a child, protecting a civil union partner, or benefiting an association.
2-WHAT ARE THE SPOUSE’S RIGHTS TO THE HOME?
A) The minimum one-year protection period:
During the year following the death, the surviving spouse can live in the couple’s home free of charge (even if it is the deceased’s own property) and use the furniture. They do not have to leave their home in a hurry, and their living environment is protected. The value of this right does not reduce his share of the inheritance. If the couple were tenants, the rents paid by the surviving spouse are reimbursed for one year by the estate (i.e. by the heirs).
B) Lifetime rights:
After this one-year period, ii can still live in the property and use the furniture for the rest of his life. There is no point in asking for this if he does not inherit or if he inherits a share of the estate in full ownership. This is because, if he or she inherits the entire estate in full ownership or usufruct, ii already benefits from the use of the home and furniture for the rest of his or her life. With this life interest, the spouse continues to occupy the home beyond the first year. The value of this right is deducted from his or her inheritance rights and is therefore deducted from his or her share of the inheritance (if it exceeds the latter, he or she does not have to compensate the other heirs).
C) On the limits of the life estate:
The surviving spouse retains this right of use and habitation even if he or she remarries. However, he/she is obliged to live in the property personally: it cannot be rented out, unless he/she needs to obtain the necessary resources to move into a home or establishment suited to his/her needs. The other heirs cannot oppose this right. However, by mutual agreement with the surviving spouse, they can convert it into a life annuity or capital sum.
D) On the will of the deceased:
As the temporary right of one year is a direct consequence of marriage, the surviving spouse cannot be deprived of it. On the other hand, as the lifetime right of habitation is of an inheritance nature, the deceased could, during his lifetime, deprive his spouse of it by authenticated will. This option is worth considering if the family home is a family asset and the children of a first marriage do not wish to see their step-parent live there.
GOOD TO KNOW:
If the surviving spouse is in joint ownership with other heirs, he/she has priority in obtaining ownership of the home and its furnishings when the estate is divided.
3-WHO ARE THE HEIRS IF THE DECEASED WAS NOT MARRIED?
A) On orders of inheritance:
Family members are called upon to succeed in this way:
– 1st order heirs: children and their descendants (grandchildren, great-grandchildren… ) ;
– 2nd order heirs: father and mother; brothers and sisters and their descendants (nephews, nieces);
– 3rd-order heirs: ascendants other than father and mother (notably grandparents);
– 4th-order heirs: collateral relatives other than brothers and sisters, and their descendants (uncles, aunts, cousins up to and including the 5th degree).
Each of these four categories constitutes an order of heirs that excludes the following. In practical terms, if there are no heirs in the 1st order, those in the 28th order take precedence over those in the 3rd and 48th orders, and so on.
Please note that in the case of cohabitants and PACS partners, the surviving spouse will not inherit if he/she has not been named as heir in a will.
B) On sole children as heirs :
When the deceased leaves children, they displace all other family members and share the estate equally among the sole heirs. In other words, parents, siblings, cousins, etc. receive nothing.
C) On the rest of the family:
In the absence of children (or grandchildren to represent them), heirs of the second order are called upon to succeed the deceased. The deceased’s father, mother, brothers and sisters share the estate. Each parent receives a quarter of the deceased’s estate, and the siblings (or their children in the event of pre-decease) share the remaining half equally. If only one of the deceased’s parents is alive, he or she inherits one-quarter of the estate, with the brothers and sisters sharing the remaining three-quarters equally. If both parents are deceased, the brothers and sisters inherit the estate.
D) Divorce proceedings :
As long as the spouses are not divorced, they remain heirs to each other. If one of them dies, the survivor receives part of his or her estate, and even the whole estate if the deceased had no children and his or her parents are no longer alive. If this is not the case, a will must be drawn up to disinherit the other.
Note that if there are no children, it is not possible to completely exclude your spouse, who becomes an heir “reservataire” to a quarter of the estate.
GOOD TO KNOW:
If there is no heir in each family (or only beyond the 68th degree), the estate is recovered by the State and is said to be
“escheated
Med venlig hilsen / Kind regards
Cabinet Nicolas BRAHIN
Advokatfirma i NICE, Lawyers in NICE
Camilla Nissen MICHELIS
Assistante – Traductrice
1, Rue Louis Gassin – 06300 NICE (FRANCE)
Tel : +33 493 830 876 / Fax : +33 493 181 437
Camilla.nissen.michelis@brahin-avocats.com
www.brahin-avocats.com
