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Loi

LEGAL FRAMEWORK

Like any Legal profession, we are continually monitored. This page contains all of the main legal texts relating to succession.

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Devolution
of an estate

IN FORCE SINCE  01/01/2017

When there is no will, estates are devolved according to the rules established by the Law…

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Rapports financiers

Abolition of tax
reductions for
dependents

FROM  01/01/2017

Article 780 of the French General Tax Code repealed by Law No. 2016-1917 of 29 December 2016 – Art 32(V)

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Garçon Câlins avec son chien

Reform of the tax
regime for transmissions
to simple adoptions

FROM  29/12/2016

Article 786 of the French General Tax Code amended by Law No. 2016-1917 of 29 December 2016 – Art 9

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Rapports de revenus fiscaux

Tax
scheme

IN FORCE SINCE 16/08/2012

Law 2012-958 of 16 August 2012. Inheritance tax calculation.

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Soldats

Inheritance of victims
of war and acts 
of terrorism

IN FORCE SINCE  29/12/2016

Article 1691 of the French General Tax Code created by Law No. 2016-1917 of 29 December 2016 – Art 5

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