Inheritance & wills

The notary fees for an estate consist of three elements: the notary's regulated fees (calculated according to a regulated scale as a percentage of the estate's assets), the inheritance tax paid over to the State (which varies according to the family relationship and the value of the assets), and the disbursements (costs incurred by the notary: publications, copies, searches). For a child inheriting from a parent, inheritance tax applies after a tax allowance of €100,000 per child.

The notary fees relating to the estate (fees for settling the estate, inheritance tax, division costs) are deducted from the estate assets before division between the heirs. In practice, they are therefore borne by all the heirs in proportion to their rights in the estate. If certain heirs request specific deeds on their own behalf, these costs are billed to them individually.

The inheritance tax declaration must be filed with the tax authorities within 6 months of the death (12 months if the death occurred abroad). The full settlement of the estate, namely the inventory, the valuation of the assets and the division, takes on average 6 months to 1 year for a simple estate, and may take several years for complex estates (assets abroad, heirs in conflict, business valuation).

You are free to choose your notary to settle an estate. It is not compulsory to call upon the deceased's notary. Choose a trusted notary who is available and, if possible, specialised in complex estates should your matter require it (international succession, professional assets, heirs in disagreement). Maître Capdevila in Beaulieu-sur-Mer handles both simple estates and the most complex matters.

The holographic will is written entirely by hand, dated and signed by the testator. It does not have to be drafted before a notary, but it is strongly recommended to deposit it with one for safekeeping (central register of last wills and testaments). After the death, the notary proceeds with its opening, verifies its authenticity and draws up the record of opening before organising its execution.

Since the European Regulation of 4 July 2012 (applicable since 2015), the law applicable to a succession is in principle that of the country of the deceased's habitual residence at the time of death. A foreign national residing in France will therefore have their succession governed by French law, unless they have expressly chosen the law of their nationality in their will. Maître Capdevila, accustomed to the international clientele of the French Riviera, is well versed in these conflict-of-laws rules.

No, not entirely. French law protects children through forced heirship (réserve héréditaire): a minimum share of the estate that must be transferred to them, whatever the wishes of the deceased. This reserved portion is 1/2 for one child, 2/3 for two children and 3/4 for three or more children. The disposable portion (quotité disponible), namely the share you can freely dispose of by will or gift, is what remains after deducting the reserved portion. English law follows the opposite logic: there, the will is king. By virtue of testamentary freedom, a person may bequeath their assets to whomever they wish, without any reserved portion for the children, because the notion of forced heirship does not exist in England and Wales. The only possible protection lies in the "family provision" provided for by the Inheritance (Provision for Family and Dependants) Act 1975: certain close relatives (spouse, children or dependants) may ask the court for a share of the estate if they have not been reasonably provided for.