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Can children still inherit in the event of international inheritance?


OUR ADVICE - The hereditary reserve, which allows children to receive part of their parents' patrimony, is not a universal concept.

Since November 1, 2021, the heirs of inheritances opened under the aegis of laws which do not provide for a hereditary reserve (part of the inheritance granted obligatorily to children) can, under certain conditions, request the benefit of this French provision.

The law of August 24, 2021 establishes for their benefit a “compensatory deduction” on the assets of the succession which would be located in France.

To discover

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1. Which estates are affected?

The new article 913 of the Civil Code only applies under certain conditions.

On the one hand, it only concerns inheritances opened after November 1, 2021. Concretely, this means that the person whose inheritance is open must have died after this date.

On the other hand, it is necessary that, in the patrimony of the deceased, a good (real estate or movable, whatever its nature) is located in France.

It can be a bank account opened in Strasbourg, a second home in the Dordogne or a studio in Paris.

Then the deceased or one

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Source: lefigaro

All business articles on 2021-12-03

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