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Glossary
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Certificate of devolution of an estate
A certificate of devolution of an estate is an official document certifying the transfer of a deceased person's property to their heirs. It may be issued by a notary or other competent public officer, and may be necessary to assert the rights of heirs in matters of succession.
Estate planning
Concealment of inheritance is the act of knowingly concealing assets belonging to a deceased person in order to avoid including them in the estate. Concealment of inheritance can result in legal proceedings and penalties for those involved.
Division of assets
Division of assets is the distribution of a deceased person's assets among their legal heirs.
Non-compulsory heir
A non-compulsory heir is a person who inherits the estate of a deceased person, but who is not entitled to receive a specific portion of the assets. Non-compulsory heirs are often included in the estate for reasons of kinship, but their share of the estate may be less than that of the compulsory heirs.
Criminal sanction for concealment of inheritance
The criminal penalty for concealment of inheritance is imprisonment and/or a fine.
Complicity in concealment of inheritance
Complicity in concealment of inheritance is the act of participating in or facilitating the commission of concealment of inheritance.
Death benefit
The death benefit is a sum of money paid to the family of a deceased person in the event of death insurance. The death benefit can be used to cover funeral expenses, medical costs and other death-related expenses.
Joint ownership
Joint ownership is a situation in which several people share common ownership of the property of a deceased person. Under this situation, property cannot be sold or divided without the agreement of all those involved.
Surviving spouse
The surviving spouse is the person who remained married to the deceased and shares in the deceased's assets.
Deed of devolution of an estate
A deed of devolution of an estate is an official document that determines how an estate is passed on after a person's death.
Estate assets and liabilities
Estate assets and liabilities represent the deceased's property and assets that can be distributed to his or her heirs. Estate liabilities represent the deceased's debts and obligations that must be paid before the assets can be distributed. Heirs may be required to pay estate debts using inherited assets.
Civil action heirs
The heirs' civil action is a legal action brought by heirs to assert their rights in an estate.
Ascendant in direct line
A direct ascendant is a person's ancestor, such as parents, grandparents, great-grandparents, etc., who are in the direct line of kinship. In a succession, the direct ascendant often has priority over other potential heirs...
Inheritance scale
A scale of inheritance is a pricing system that determines the amount of inheritance tax payable on a deceased person's assets. Inheritance scales may vary according to the country and particular circumstances, and may include provisions relating to the value of assets, the level of kinship of heirs and other relevant factors.ls.
Beneficiary death benefit
The beneficiary of a death benefit is the person who receives the capital sum from a death insurance policy in the event of the insured's death.
Inheritance advance
An advance on inheritance is an advance payment made by the deceased or his heirs to the presumed beneficiaries of the inheritance before the end of the inheritance procedure.
Calculating inheritance tax penalties
Inheritance tax penalty calculation is the calculation of penalties for non-payment or late payment of inheritance tax due to the State.
Reversionary divorce pension calculation
The calculation of a reversionary divorce pension is the calculation of penalties for non-payment or late payment of inheritance tax due to the State.
Ordinary ascendants
Ordinary ascendants are a person's ancestors, such as grandparents, great-grandparents and so on. In the context of succession, ordinary ascendants can be potential heirs.
Calculating claims between cohabitants
The debt calculation between cohabitants is the calculation of the debt between two people who live together and have debts in common.
Reversion
Reversion is the automatic transfer of an asset or property to a third party after the death or absence of an owner.
Co-owner
Co-ownership is the sharing of property between two or more people, each with a right to the shared asset.
Reversion is the automatic transfer of an asset or property to a third party after the death or absence of an owner.
Preferred collaterals of the estate are members of the deceased's family who have the right to be the first to receive part of the estate.
Posthumous mandate
The posthumous mandate is a type of mandate that takes effect after the donor's death and can be used to settle legal and financial matters relating to the estate.
Conflict between universal legatee and heir
Reversion is the automatic transfer of an asset or property to a third party after the death or absence of an owner.
Forwarding contract
A forwarding contract is an agreement signed between a shipper and a carrier, defining the terms and conditions for the shipment and delivery of goods or parcels.
Succession deadline
The succession deadline is the legal period during which heirs or legatees must accept or refuse an inheritance.
Succession
Succession is the process by which a deceased person's assets are passed on to their heirs or the beneficiaries of their will. Succession can be simple or complex, depending on the number of assets and the complexity of the deceased's financial situation. Estate formalities can be handled by a notary or a lawyer specialized in inheritance law.
Surviving spouse's right of use and habitation
The surviving spouse's right of use and habitation is the right recognized to the surviving spouse of a deceased person, to both use and reside in the main residence of the estate.
Estate devolution
Devolution of an estate is the process by which the property of a deceased person is passed on to his or her heirs. Devolution may be subject to strict inheritance rules, or may be influenced by will provisions or agreements between heirs.
Donation advance on inheritance
A donation in advance of inheritance is a gift made by a person to a third party, in anticipation of their inheritance.
Donation
A donation is an act whereby one person (the donor) gives property or a right to another person (the donee) free of charge.
Right of first refusal
The co-owners' right of pre-emption is the right that allows a co-owner to take exclusive ownership of a property that is jointly owned by several owners.
Excluded from a parent's estate
A person excluded from a relative's estate is one who is not considered a legal heir.
Division of assets
A Division of assets is the process by which a deceased person's assets are divided among his or her heirs. Divisions of assets estates may be subject to strict inheritance rules or may be influenced by will provisions or agreements between heirs.
Heir
An heir is a person who receives property or rights from a deceased person.
Inheritance unworthiness
Inheritance unworthiness is a measure that privileges an heir to a portion of the deceased's property or rights.
Joint owners
An undivided co-owner is a person who co-owns a property or right with others.
Place of succession
The place of succession is the place where the estate is declared and the rights of the heirs are established.
Succession notary mandate
A formal notice of notary succession is a letter sent by a notary to an heir requesting them to provide the information needed to administer the estate.
Will
A will is a document written by a deceased person expressing their wishes concerning the distribution of his or her property and rights.
Order and degree of succession
The order and degree of succession is the order in which heirs succeed one another and receive property or rights.
Judicial partition of undivided interests
Judicial partition is the division of property or rights that are jointly owned by several co-owners.
Judicial division of estates
Judicial distribution is the division of the assets or rights in an estate.
Ascendant
An ascendant is a person who is in an earlier family line than another person.
Descendant
A descendant is a person in a family line subsequent to that of another person.
Military reversionary pension
The military reversionary pension is paid by the State to widows and orphans of military personnel who have died in service.
Reversionary pension
A reversionary pension is a monthly pension paid by Caisse des Dépôts et Consignations to a beneficiary when one of their deceased parents was affiliated with a basic pension fund or a supplementary pension scheme.
Proof of renunciation of inheritance
Proof of renunciation of inheritance is a document in which a person declares that he or she renounces his or her share of the inheritance.
Refusal of inheritance after death. Judicial division of undivided interests
Refusal of inheritance after death is when a person decides not to accept the inheritance offered to him or her.
Inheritance rules
Succession rules are the laws and regulations that define how a deceased person's assets are to be distributed to his or her heirs. Inheritance rules may vary according to the country and particular circumstances, but they can include provisions relating to the distribution of real and personal property, tax obligations and the deceased's debts.
Estate representation
Representation in succession is when a person is appointed to represent the heir(s).
Summons
A summons is a request for action or the performance of a certain act.
Summons to take part in the succession
A summons to take part is a formal request to a person to decide whether or not to accept the inheritance of a deceased person. The summons to take part is often used in the context of an estate to ensure that potential heirs understand their rights and obligations as heirs.
Goods inventory
The Estate Inventory is a document that lists all the assets that form part of an estate.
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