In France, it is forbidden to disinherit one of his children. The Civil Code imposes effect upon succession reserving a share for each of them. However, some “technical” exist to promote a family member at the expense of others. For use by surrounding himself with all the necessary legal advice.
Rules of strict legal sharing
After the death of a parent, the notary performs the division of the estate among the children, the surviving spouse and all persons gratified by will. Unless otherwise stated, your children share all your property in equal shares. Even if you write a will to promote your half or transmit any part of your assets to another family member or friend, it is not possible to go beyond certain limits. Each person can, in fact, freely dispose of as his “disposable portion”, the rest of inheritance called “reserving hand,” is devoted to children.
In the presence of only one child, the reserved portion corresponds to half of the estate and the other half to the amount available. If you have two children, they share two-thirds of your estate and you will have a third free. Finally, if you have three or more children, they will have the rights to three quarters of your estate and you can leave the rest to which you want to watch.
Writing a will
The first way? There an advantage to one of your children, to the detriment of others, it is to bequeath your entire disposable portion. “Beware, in this case, the person making the will not be able to give more to the surviving spouse or civil partner, as it is the child who will benefit from the additional share,” says Fran? Ois Bonte, notary assistant in the office Michelez.
By this arrangement, if, for example, you have two children, each day will receive your estate a third of your heritage. But thanks to the testament, whom you want to inherit benefit of the third.
You can also always by will leave all your belongings in one of your children. The day of your estate, the notary calculates the reserved portion of each heir, and the child that you will have to pay a cash advantage, in cash, to his brothers and sisters.
Life insurance is a financial product that allows you to send money outside hand estate enjoying a very favorable taxation.
So you can benefit one of your children, or transfer a part of your assets to a third party the beneficiary of your contract appointing, without worrying about the rules of civil law.
At your death, your estate will be divided according to the legal regulations in your children, and fund your life insurance contract transferred to your beneficiary, without this operation goes to the notary.
Only pitfall: the notion of “premium obviously exaggerated” is often referred to court by the heirs to requalify robbed the life insurance contract and get it into the estate. “In case of dispute, the judges examine the motivations of the policyholder in respect of his age, the amount invested and the opening date of the contract. If they consider that the subscriber has not knowingly made payments in to circumvent the rules of heirship, there will be no redevelopment, “said Ronan Leon jurist Suravenir.
So be careful to be very reasonable to avoid litigation. And if you owe the ISF, no hope of deceiving your children, because “now life insurance must be reported to the ISF, thus heirs know that the estate contains contracts,” says Patrice Bonduelle notary partner at Michelez.
Sale in life
If you have a large real estate and want to deprive your children, sell it for life. Provided that the transaction has been carried out on the basis of the real market value (must retain expertise), and the value of the annuity and the bouquet has been calculated according to the rules of art (it is better to aim calculations by a notary), your heirs will have no recourse.
At your death, the annuity debtor (buyer in life) recover full ownership of your property, so it is falling more in succession.
Attention sales life are particularly examined by the administration, which does not hesitate to requalify donation diverted. “About half of the abuse of rights consists of false sales in life,” says Patrice Bonduelle yet.
If the expatriation tax is fashionable, this radical solution can also allow you to disinherit your children. Provided you install in a country where civil rule reserving share does not exist, as in Great Britain and in most English-speaking countries of the former Commonwealth (excluding Ireland).
In this case, write a will in favor of the person that you want to inherit your property. At your death, the opening of the succession will be in the country where you were a resident, without any legal share is devoted to your children, and your wishes will be respected.
The only exception is the land located in France comply with the rules of the French succession comfortable?. Unless your property is housed in an SCI (real estate company), because in this case, the succession relates to company shares, so it is the Anglo-Saxon law applies.
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