The Civil Code is the main source of heritage law in France. The most recent update of the rules on heritage is provided for in the law "TEPA" of 21 August 2007. French heritage laws shall apply to anyone possessing property in France with no difference in the nationality, religion or nationality of the deceased: cheap rental cars
Real Estate: French heritage law always applies to real estate situated in France, which is owned by people on its own behalf.
Non-real estate: the heritage law of the country of the deceased's last principal address (where the deceased has spent at least 6 months and 1 day for the final year of his life) applies in France to movable property
Property may be purchased through a French non-trading company called SCI: the property is divided into shares held by two or more partners. After the death of one partner, the property remains the property of the company. Only the company's shares are inherited, not the property. As a result, such property is considered moving and is in line with the inheritance law of the deceased's last main address.
If French nationals inherit foreign property or foreign nationals in France: national local law shall apply. If local law states that French law applies to a foreigner, then the rules of French heritage have to be respected. In such a case, the lawyer, notary or judge responsible for the heritage takes into account only French law.
Inheritance proceedings are handled by French notaries and local courts.
Inheritance proceedings in France are held by the jurisdiction nearest the place of the property (or closest to one property should there be more than one). The "Tribunal de Grande Instance" is the Court in charge of heritage conflicts in France. Cases involving French and foreign nationals are not taken differently.
If no conflict occurs, heritage is an easy process, and heritage trials in France are rare. A heritage file must be closed and all goods transmitted with the notary within six months of the opening of the file. There may be delays if a child is involved. The proceedings are suspended until the child's judge decides whether the child is entitled to the legacy.
Intestacy.
If the deceased is a non-status, certain parts of his/her estate in France are reserved for specific heirs of the reserve:
The spouse has a choice between I one-half of the property ownership or (ii) no property, but the use of the property for life, including all property rental incomes. In the second case, the spouse shall bear all property charges and taxes.
If the deceased has one child, 1/2 of the estate is reserved. If the deceased has 2 children, 2/3 of the estate is reserved. If the deceased has 3 or more children, a maximum of 3/4 of the estate is reserved together.
If the spouse only uses his or her life, then the entire estate of the deceased is equally divided among all his or her children.
If one or more children are pre-dead in their heritage, the children of the pre-dead (i.e. the grandchildren) shall have the same rights of inheritance as their parents. The property is distributed as if the children who were before death were still alive, but their shares are received by their own children.
If the deceased does not survive the spouse or children, the reserved portion shall be distributed as follows: parents, brothers and sisters; and then nephews and nieces.
If a hereditary cannot legally own property in France or the hereditary is unable to pay hereditary tax, the property must be sold on the market at its standard price. The notary first pays the taxes and then distributes the balance between the heirs of the reservation. This process usually takes six months. Although the law does not allow this period to be extended, an extension is generally accepted for non-legal reasons.