What is the difference between simple adoption and full adoption?
Plenary adoption: definition
In French law, there are two forms of adoption: simple adoption and full adoption.
Full adoption creates an exclusive and irremediable filiation bond between the adoptee and the adopter. In this context, the adopted child takes on the status of a biological child and becomes fully integrated into the new family. He takes the name of the adopter. This implies, de facto, a break in filiation with the family of origin, except in specific cases.
Simple adoption: definition
With simple adoption, on the other hand, the child legally retains his ties with his family of origin, while acquiring those with his adoptive parents. This adoptive regime is more flexible, particularly for adults, but above all it offers a double family attachment.
Legal difference
On a legal level, the main difference therefore lies in the termination of filiation. While full adoption involves a radical break, simple adoption favors partial integration, while retaining rights in both families.
How does the inheritance happen in the event of simple adoption?
In the case of simple adoption, the adopted child is heir to both families: that of origin and that of adoption. He also has the status of reserved heir in both families. Clearly, he receives a share equivalent to that of a biological child in the adoptive family and his other brothers and sisters in the biological family. On the other hand, he is not a reserved heir of the grandparents of his adoptive family.
What are the tax advantages of simple adoption?
Simple adoption does not offer the same tax advantages as full adoption, however special arrangements still allow you to benefit from an advantageous regime.
Reduction on inheritance tax
Whether it is an inheritance or a donation, the relationship resulting from simple adoption is not taken into account for the calculation of the rights due. For inheritance tax, the reduction and the applicable rate therefore correspond to the relationship between the adoptee and the adopter without taking the adoption into account. Generally, the adoptee pays the same rights as unrelated people, i.e. 60%.
However, as an exception, the adoptee benefits from the same inheritance rights as the adopter’s biological children in certain cases and in particular:
- Child born from the first birth of the adopter’s spouse.
- Adoptees who were minors at the time of the adopter’s death.
- Adult adoptees who, either in their minority and for at least five years, or in their minority and majority and for at least ten years, will have received uninterrupted assistance and care from the adopter as part of continuous and primary care.
Additional reduction on the inheritance of the adopted child
The adopted child is entitled to an additional reduction if he suffers from a physical or mental infirmity, congenital or acquired, preventing him from engaging, under normal conditions of profitability, in any professional activity or, if he is under 18 years of age, from acquiring education or professional training of a normal level. This reduction amounts to 159,325 euros on the inheritance received from his biological parents and his adoptive parents.
It is cumulative with that of 100,000 euros applicable in the situations mentioned above.
Who receives the inheritance of the child who was the subject of a simple adoption?
Conditions in the absence of a spouse or descendants
Upon death, if the simple adoptee has neither spouse nor descendants, his or her assets are distributed according to a specific mechanism. The property he received from his adoptive family by donation or inheritance and which he has not sold on the day of his death reverts to the family of origin. This same process applies to goods received from one’s family of origin.
The balance is divided equally between the two families.
In the presence of a surviving spouse or children
In the event that the adoptee has a surviving spouse, he or she is an integral part of the estate in the legal order of succession. In the presence of children, the inheritance is settled according to common law.
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