In France, there are several types of marital unions: - Free union an informal union (that does not confer inheritance rights) - The civil solidarity pact or PACS, which is a registered partnership (that confer very few rights in the inheritance) - And marriage. They all are available to same-sex couples. The PACS can [...]
In recent decades, many laws have been given a mandate by which an adult designates someone to look after them or manage their property when they are no longer able to do so. We speak of a mandate of incapacity, a springing power of attorney or even a mandate for future protection in France. [...]
The death of a person, and the transmission of his estate to his heirs, can trigger inheritance tax. The inheritance tax is calculated in the inheritance tax return, this is a form established by the tax administration. The calculation of inheritance tax goes through several stages. Once the heirs are identified, the taxable assets [...]
