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LEGAL FRAMEWORK
Like any Legal profession, we are continually monitored. This page contains all of the main legal texts relating to succession.
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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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Article 780 of the French General Tax Code repealed by Law No. 2016-1917 of 29 December 2016 – Art 32(V)
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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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Tax
scheme
IN FORCE SINCE 16/08/2012
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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