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 [...]
As a pillar of French inheritance law, the hereditary reserve for descendants (forced heirship) benefits, in international context, from varying degrees of protection through times. Very recently, the French legislator reaffirmed this protection by reintroducing, in internal law, a compensatory deduction right on property located in France in the event that the foreign law [...]
