Who inherits the house of a loved one after his death?
The surviving spouse and their children
In the absence of a will, the inheritance devolution defined which inherits the house of the deceased. She then returns to the surviving spouse and her children. If the deceased leaves only children from the couple, the surviving husband has the choice between the following two options:
At the request of another heir, the surviving husband must make his choice within three months of the death.
The surviving husband and children from another union
If the deceased married had children from a previous union, the surviving spouse cannot choose his share. It automatically receives a quarter of property in full ownership, while children share three -quarters, also in full ownership – unless a donation to the last living has been planned.
Grandchildren, parents or siblings
If the deceased does not leave a surviving spouse, but he had children, they are the ones who inherit priority. In the event of children’s deaths, their own children (the grandchildren of the deceased) inherit, failing that they are the parents, the brothers and sisters and finally the other collaterals.
In the presence of a will, the house is devolved according to the wishes expressed by the deceased, subject to compliance with the hereditary reserve:
- 50 % of goods for 1 child;
- 2/3 of goods for 2 children;
- 3/4 of goods for 3 and more children.
How is the succession of a house going after a death?
Opening of the succession by the notary
The opening of the succession begins on death. If the deceased was the owner of a house, it is part of the inheritance asset which is distributed between the heirs.
Drafting of the notarial deed listing the heirs
First, the notary determines the heirs, by writing a notarial act. If no will has been written, the order of heirs is fixed by law as follows:
- Children and spouse surviving in priority.
- Parents and brothers/sisters if the deceased has no children.
- Other family members if no direct heir exists.
If several heirs inherit the house, they become undivided. They then have the choice between:
- Keep the house in joint possession.
- Sell the house and share the product of the sale.
- Redeem the share of others to become a single owner.
The notary then fixes the value of the house to determine the inheritance tax.
Should we pay inheritance rights before inheriting a house?
Payment of inheritance tax must take place when filing the declaration of succession, which must be filed with tax services within six months of death. Given this relatively short period of time, and the administrative heaviness involved in a succession, heirs are often required to pay inheritance rights even before they have received their share of inheritance.
How are inheritance tax on a house calculated?
Lowering according to the kinship
On the part which returns to each heir, a allowance can sometimes be applicable according to their links with the deceased. This reduction is equal to:
- 100,000 euros for a child, a father or a mother.
- 15,932 euros for a brother or a sister.
- 7,967 euros for a nephew or a niece.
- 1,594 euros in the absence of another applicable abatement.
People with disabilities fulfilling the conditions benefit from an additional reduction of 159,325 euros. In the taxable share, after application of the possible reduction, a scale applies to find out the amount of inheritance tax DUS.
Scale for heirs in direct line (father, mother, child and grandchild)
Here is the scale for direct heirs:
Scale for brothers and sisters
Here is the scale for the brothers and sisters:
Regarding parents up to 4ᵉ degree, the success of succession is 55 % and 60 % for other heirs.
Who is exempt from inheritance tax in France?
The surviving spouse or PACS partner is completely exempt from inheritance tax. Are also exempt, the heirs who inherit a person:
- Victim of war or act of terrorism.
- Military deceased within the framework of external operations.
- Firefighter, police officer, gendarme, customs agent, cited in the order of the nation, in the event of death in the accomplishment of their missions or injuries received during these missions.
How to avoid succession costs on real estate?
Several solutions are possible to avoid or reduce succession costs.
Create a family SCI
Creating a family SCI makes it possible to use the mechanism of successive abatements. It is possible to give 100,000 euros to your children every 15 years without paying inheritance costs. Concretely, heirs can have the entire shares of the SCI over the donations.
Dismember the house
Dismembree the house allows you to share a good before transmitting it. By giving bare ownership or usufruct of the house to her children, they become of it as of right to the death of the parent without paying inheritance rights.
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