Understanding inheritance in the case of a deceased father and a living mother

The loss of a loved one, especially a parent, is a painful ordeal. Sadness is often compounded by a series of administrative and legal formalities.

When the death involves the father, and the mother is still alive, crucial questions arise:

• When a father dies, leaving behind a wife and children, how does the succession work?
• How are assets divided between the surviving mother and her descendants?
• What are everyone's rights?
• What is the succession procedure?
• How can we ensure that the rights of each family member are respected and that they get what is legally due to them?

With these questions in mind, it's vital to have a reliable source of guidance in the event of succession after a father's death. It is with this in mind that we have prepared this article. Based on French inheritance law, we will guide you step-by-step through the process, focusing on the key stages, rights and practical advice to best navigate this stage and gain a better understanding of the inheritance process in France in the event of the death of father and mother still living.

The loss of a loved one, especially a parent, is a painful ordeal. Sadness is often compounded by a series of administrative and legal formalities.

When the death involves the father, and the mother is still alive, crucial questions arise:

• When a father dies, leaving behind a wife and children, how does the succession work?
• How are assets divided between the surviving mother and her descendants?
• What are everyone's rights?
• What is the succession procedure?
• How can we ensure that the rights of each family member are respected and that they get what is legally due to them?

With these questions in mind, it's vital to have a reliable source of guidance in the event of succession after a father's death. It is with this in mind that we have prepared this article. Based on French inheritance law, we'll guide you step-by-step through the process, focusing on the key stages, rights and practical advice to best navigate this stage and gain a better understanding of the inheritance process in France in the event of the death of a living father and mother.

 

Découvrir Sérénité, l’offre prévoyance de Postumo pour s’organiser ou organiser un proche de son vivant, garantir que toutes les formalités seront effectuées et les aides éligibles touchées. 

 

 

Les étapes de la succession

Voici les étapes clés de la succession, avec une attention particulière aux actions à entreprendre en cas de décès du père et de mère encore vivante 

Étape de la succession	Actions générales	Actions spécifiques lorsque la mère est vivante
Notification du décès	Informer les autorités et les institutions financières du décès.	S’assurer que la mère a le soutien nécessaire pendant cette période difficile.
Inventaire des biens	Faire la liste des biens du défunt, y compris les comptes bancaires, les propriétés, et les objets de valeur.	Impliquer la mère dans le processus pour identifier les biens qu’elle pourrait vouloir conserver pour des raisons sentimentales.
Règlement des dettes	Payer les dettes et les obligations du défunt à partir de l’actif successoral.	Considérer les droits de la mère, en particulier si elle est cotitulaire de certains comptes ou coemprunteuse.
Partage des biens	Répartir les biens selon le testament ou la loi en l’absence de testament.	Veiller à ce que les droits de la mère en tant que conjoint survivant soient respectés, en tenant compte des régimes matrimoniaux et des lois locales.

Ce tableau est un guide général et il est recommandé de consulter un professionnel pour des conseils personnalisés adaptés à votre situation spécifique.

 

Succession of deceased father to living mother: legal framework

The basic principles of inheritance law in France (succession after the death of the father)

Le droit français a établi un cadre strict en ce qui concerne la transmission du patrimoine après un décès. Deux éléments majeurs sont à considérer : la réserve héréditaire et la quotité disponible.

Hereditary reserve : C’est la portion de biens et droits que le défunt ne peut pas disposer librement par testament, car elle est réservée par la loi à certains héritiers, dits “héritiers réservataires”, généralement  les descendants et le conjoint survivant.

The available share This is the portion of the estate that the deceased is free to dispose of as he or she wishes, whether by will or gift.

This means that a father, despite his best intentions, cannot bequeath his entire estate to a charity, for example, without taking into account the legal share due to his direct heirs.

 

The role of the will

A will is a legal tool that enables a person to determine how he or she wishes his or her assets to be distributed after death. Although there are restrictions on the use of the reserved portion of an estate, wills offer a certain degree of flexibility.

The importance of a will : In the context of a blended family, or in the presence of family tensions, a will can help avoid posthumous conflicts. It is therefore essential to check for the existence of a will after death, to ascertain the precise wishes of the deceased.

Modification of standard succession If the deceased has made a will, he or she can give preference to an heir by deciding to allocate the available portion to him or her. This can modify the "standard" distribution of assets established by law.

Inheritance tax scale and order of heirs

The question of inheritance tax after a father's death is central to the post-death process, as it determines the amount that heirs will have to pay to the State on inherited assets. This scale varies according to the relationship to the deceased. In addition, inheritance takes place according to a precise order of heirs, defined by law.

Inheritance tax scale

Inheritance tax is based on the amount inherited and the relationship to the deceased. Here is an overview of the scale applicable in France:

• Between spouses and PACS partners Total exemption from inheritance tax. Please note that to be entitled to inheritance rights, the PACS partner must have been named in a will.
• Direct line (parents/children) :
  • Up to €100,000: allowance .
  • From €8,072 to €1,805,677: Rates from 5% to 40%.
  • Above €1,805,678 : Rate of 45%
• Brothers and sisters :
  • Up to €15,932 : Allowance .
  • Somme n’excédant pas  24 430€ taux de 35 %  
  • Above €24,430 rate of 45%.
• Nephews and nieces 55% rate
• Other heirs (unrelated) 60% rate

Order of heirs

In the absence of a spouse, French law defines an order of priority:

1. Children and their descendants : They inherit in equal shares.
2. Parents and siblings If one of the parents is deceased, half of his or her share goes to the brothers and sisters.
3. Ascendants other than parents (grandparents, great-grandparents).
4. Collateral relatives other than brothers and sisters (uncles, aunts, cousins)

It should be noted that the surviving spouse has specific rights that may take precedence over certain orders of heirs, depending on testamentary provisions or the matrimonial regime.

Cependant, il existe des solutions complémentaires autres que le testament, comme la donation au dernier vivant, le démembrement de propriété (nue-propriété et usufruit) ou encore  la clause de préciput, qui permettront de diminuer le coût de la succession mais également de protéger ses proches. Il est vivement conseillé de consulter un notaire, un conseiller en gestion de patrimoine  ou un avocat spécialisé en droit des successions pour obtenir des informations précises et adaptées à chaque situation individuelle.

Note : These rates and amounts may be regularly updated by the legislator, so we recommend that you refer to official sources for the latest figures.

What is the living mother's share (inheritance from deceased father, living mother-in-law)?

In the absence of provisions in the area: the law applies

French law protects the surviving spouse, and in the event of the death of one of the spouses, the other inherits, under certain conditions, either the total usufruct of the property, or the ownership of a fraction.

If there are joint children : The mother can choose between ownership of a quarter of the assets or usufruct of the entire estate.

If there are children from another union: the mother receives one-quarter of the property.

It is essential to note that a deceased parent's share of the inheritance is determined by the number of children and the marriage.

If a will changes this distribution

Si le défunt a laissé un testament, le conjoint survivant (la mère dans cet exemple)  pourrait recevoir une part différente de ce que la loi stipule lors d’une dévolution légale. Cependant, il est primordial de se rappeler que les dispositions testamentaires ne peuvent pas priver les héritiers réservataires (comme les enfants) de leur réserve héréditaire.

Children, the first reserved heirs

Default distribution

Children are the direct heirs of a deceased person. The distribution is therefore made in equal shares between them. If one of the children is deceased, his or her own children (the deceased's grandchildren) come in representation and share in his or her share.

How to apply for your share

Si vous vous demandez si vous avez le droit de toucher l’héritage de votre père, la réponse est oui. Dès la notification du décès, vous avez le droit de revendiquer votre part d’héritage. Il est recommandé de se rapprocher d’un notaire pour faciliter les formalities after a death et s’assurer que les droits de chaque héritier sont respectés.

In the presence of a spouse and children from a previous union

In this situation, if no will is drawn up and there is no last will and testament, the surviving mother (or mother-in-law) inherits one-quarter of the deceased's assets in full ownership, or all of the assets in usufruct, while the children inherit the remainder.

If the surviving spouse does not make his or her choice known in writing within the 3 monthsthe usufruct of the entire estate is awarded to him.

The importance of dialogue

To avoid disputes and tensions, it is advisable to establish a dialogue between all family members, perhaps even before death, to ensure that the deceased's last wishes are clear and understood by all.

How do I contest an inheritance?

An estate may be contested due to ambiguities in the will, suspicion of undue influence or violation of the reserved portion of the estate. It's crucial to seek the advice of a legal expert to navigate this tricky situation.

 

 

Inheritance: can I claim my deceased father's share?

Navigating the intricacies of inheritance law can sometimes seem complex, especially when it comes to understanding your own rights as an heir. If your father has passed away and you're wondering whether you can claim his share of a previous or current succession, here are some key points to consider.

Understanding estate representation

When a person dies before being able to receive his or her inheritance (for example, if a grandfather leaves after his son), that person's descendants can take his or her place in the succession. This is known as "representation".

• If your father was due to inherit from a family member (for example, his own father or mother) but died before them, you (and any siblings) may be called upon to inherit in his place, dividing the share that would have gone to him.

The reserved portion

The French Civil Code lays down rules to protect direct descendants. Thus, even if a person has expressed other wishes in a will, a minimum share (known as the "hereditary reserve") is guaranteed to children.

• If you are your father's only child, you are entitled to at least half of his property. If you have brothers or sisters, this reserve amounts to two-thirds, to be divided between you. So it's important to make sure these rules are respected.

Possible blockages

There may be situations where blockages or disputes arise, including :

• If your father remarried and there was no marriage contract specifying the division of property, the situation can become more complex.
• If your father had debts or other financial obligations, they could have an impact on the inheritance.

Asserting your rights

If you believe you have a claim on your father's inheritance, it's vital to consult a notary or a lawyer specializing in inheritance law. They will be able to guide and advise you on the best way to proceed.

In conclusion, if your father dies before receiving his inheritance, you, as his direct descendant, can potentially claim his share. However, the situation may vary according to circumstances and family configurations. It is therefore always advisable to seek professional advice to clarify your rights and obligations.

Options successorales : accepter ou renoncer à la succession

Quelles sont les différentes options successorales ?

• Accepter purement et simplement : Vous héritez de tout, y compris des dettes.

• Accepter à concurrence de l’actif net : Vous n’êtes responsable des dettes que jusqu’à concurrence de la valeur des biens hérités.

• Renoncer à la succession : Vous refusez l’héritage, y compris les dettes.

Délai pour exercer l’option successorale

• Vous disposez de 4 mois après le décès pour décider.

Démarches pour exercer l’option successorale

• Faites la déclaration au tribunal judiciaire ou au notaire.

Pour plus d’informations, consultez la page Service-Public.fr.

 

Inheritance: other property and assets

Usufruct and bare ownership: understanding the distinction

Usufruct enables an individual to benefit from (enjoy) an asset without owning it. For example, you can live in a house or receive income from an investment without owning it. Bare ownership is possession of the asset without the benefits directly associated with its use. In the context of an estate, it is common for the surviving spouse to receive the usufruct of the property, while the children obtain bare ownership.

Prior gifts and inheritance

Donations made before death can influence the estate. In France, donations are often "reportable", meaning that they are taken into account when calculating inheritance shares to ensure fair distribution among heirs. 

When several children are involved, it is essential to find out how a donation is to be made. There are two ways of making a donation, and depending on the choice made, the consequences are different and may lead to future conflicts. 

A simple donation requires the property to be revalued, whereas a shared donation allows the same amount to be passed on to each child without having to revalue the property. An example: two children receive a sum of 100,000 euros. The first spends this sum at the casino, while the second, having invested in an investment, has a sum of €250,000 at the date of inheritance. In the case of a simple gift, the second child's sum will be included in the estate. This situation will therefore be to his disadvantage. 

Inheritance tax: a tax to consider

After death, heirs must pay inheritance tax based on the value of the inherited assets and their relationship to the deceased. There are certain allowances and exemptions, notably for the surviving spouse.

Optimizing succession planning

L’une des clés pour assurer une transition harmonieuse des biens après le décès est une planification judicieuse. Cela peut inclure la rédaction d’un testament, la mise en place de donations, ou encore l’exploration d’autres outils juridiques comme l’assurance-vie. Pour vous aider dans votre choix, les notaires, les conseillers en gestion de patrimoine et  les avocats sont compétents pour répondre à vos questions et pour vous orienter dans la bonne stratégie patrimoniale. 

Anticipating and taking steps to reduce the cost of an inheritance also means acting to protect the surviving spouse or child. 

How can Postumo support families in the succession process?

In times of bereavement, dealing with inheritance issues can be an insurmountable mountain, all the more so when the subject is fraught with legal ambiguities. Postumo does not replace the notary in charge of the estate, but complements his work.

Designed to be the pillar of support for families, Postumo offers services dedicated to simplifying and managing all aspects of the death process.. Families are guided every step of the way, from the initial formalities to the complete management of the various contacts and organizations involved.

Postumo met un point d’honneur à fournir des informations précises et à jour, éliminant ainsi les incertitudes et garantissant que les devoirs et les droits de chaque héritier sont respectés.   

Finally, aware of the difficulties encountered by families in obtaining essential information, documents and contacts, Postumo makes it possible to go even further in providing support, and provides a response to digitalization, the digitization of documents, distance due to geographical mobility, and the evolution of families (blended, single-parent, etc.).

In the event of your death, your loved ones can now inherit your personal information. To find out more, click here: How to inherit my spouse's personal information .

 

 

FAQ: Frequently asked questions about inheritance

How is the estate distributed if the deceased did not draw up a will?

In the absence of a will, the law determines the distribution of assets. It generally favors direct descendants and the surviving spouse.

What is a reserved heir?

This is an heir who, under French law, is entitled to a minimum share of the inheritance (the "reserve"). Children, for example, are reserved heirs.

Is it possible to renounce an inheritance?

Yes, an heir can decide to renounce his or her share. This is an important decision, which generally requires the assistance of a notary.

If you accept the estate outright, you receive your share of the inheritance and you must also pay the deceased's debts to the extent of your rights in the estate.

However, if you discover a substantial debt, you can withdraw your acceptance and renounce the succession. To do this, you must apply to the court within 5 months of becoming aware of the debt, in order to be fully or partially discharged. 

The following 2 conditions are decisive for exercising this right:

1. You had legitimate reasons to be unaware of the existence of this debt at the time you accepted the succession.
2. Paying this debt could seriously damage your assets.

Finally, if you renounce the succession, you are considered never to have been an heir. You will not be entitled to any property, and you will not have to pay the deceased's debts.

However, if you are a ascendant or descendant of the deceased, you may be asked to contribute to the funeral costs according to your means.

How is the amount of inheritance tax calculated?

Duties are calculated according to the value of the inherited assets. Several factors, such as the relationship to the deceased and the total value of the estate, can influence the final amount.

Who inherits first when the father dies and the mother is still alive?

Pour analyser l’impact des régimes matrimoniaux sur la succession, notamment pour la mère survivante, il est crucial de comprendre la distinction entre eux.

• To us, communauté réduite aux acquêts implique que les biens acquis durant le mariage sont communs, influençant ainsi la part de la mère dans l’héritage.
• Visit séparation de biens, chaque époux garde la propriété de ses biens, limitant potentiellement l’accès de la mère aux biens du défunt.
• To us, participation aux acquêts permet un partage des enrichissements du mariage en cas de dissolution, ce qui peut augmenter la part de la mère. Pour chaque régime, les implications spécifiques pour la mère survivante dépendent des biens acquis, des biens personnels et des accords préétablis.

Under French inheritance law, the matrimonial property regime is decisive. If the couple were married under the community property regime, the surviving mother retains half of the community property, with the other half forming part of the estate. She can then choose to receive the entire estate in usufruct, or a quarter in full ownership, with the remainder going to the children.

However, it can also be detrimental to the children, as the entire estate will be passed on to them on the second death, thus losing the tax allowances they would have had on the first death, resulting in higher inheritance costs in the end. 

If the deceased father had children from a previous union, how is the estate divided?

If the deceased had children from a previous union, they have the same rights as children from the union with the surviving mother. All children, regardless of their parentage, share in the estate, taking into account the surviving mother's share.

How is my deceased father's share calculated if there is no will?

In the absence of a will, the distribution of the deceased's assets is governed by French law. If the father dies leaving his wife and children, the mother, if married under the community property regime, retains half of the assets. The other half becomes part of the estate and is divided among the children. This means that each child has the right to claim his or her share of the father's inheritance.

Can the surviving mother refuse the inheritance?

Yes, like any heir, the surviving mother has the right to refuse the succession, particularly if she feels that the deceased's debts are too great. In the event of renunciation, she will not be required to pay the estate's debts and will not inherit any property.

What happens to the family home if the father dies and the mother is still alive?

If the home was part of the joint estate, and there is no will specifying otherwise, the surviving mother has the right to remain in the home. She can benefit from the usufruct of the family home, which means she can occupy it or receive income from it (such as rent) until her own death.

If the deceased father had drawn up a will, how does this affect the rights of the surviving mother and children?

A will can change the legal distribution of the estate. However, it is important to note that the deceased cannot deprive his children of their inheritance reserve. The surviving mother and children must therefore receive at least the share guaranteed to them by law, even in the presence of a will.

Can I claim my deceased father's share if my mother is still alive?

Yes, in the absence of a will or special provisions, French law stipulates that children are entitled to the share normally devolving to them. In an estate where the father is deceased and the mother is still alive, the children can claim their share of their father's property. The surviving mother, however, retains her half of the estate if she was married under the community property regime.

The bare owner and the usufructuary will sell their respective rights. Each of the sellers will receive a share of the price.

Please note: in this case, you will be taxed again on the transfer of this sum at the time of the next inheritance. New inheritance taxes will have to be paid on the capital transferred to the usufructuary.

Can I claim my deceased father's entire share if I have siblings?

No, your father's share will be divided equally between all his direct descendants, i.e. his children. If you have siblings, you must share your father's inheritance equally with them, unless your will provides otherwise.

Comment se passe la succession en cas de décès ?

La succession en cas de décès suit plusieurs étapes clés :

1. Constatation du décès et démarches administratives : Une fois le décès constaté, il faut déclarer le décès à la mairie dans les 24 heures pour obtenir un acte de décès.

2. Ouverture de la succession : La succession s’ouvre au domicile du défunt. Tous les héritiers légaux sont identifiés.

3. Rôle du notaire : Le notaire joue un rôle crucial en dressant un inventaire des biens et des dettes du défunt. Il rédige également l’acte de notoriété, qui confirme l’identité des héritiers.

4. Partage des biens : Les biens sont ensuite répartis entre les héritiers selon la loi ou les dispositions testamentaires du défunt. Le partage peut être amiable ou judiciaire si les héritiers ne parviennent pas à un accord.

5. Déclaration et paiement des droits de succession : Les héritiers doivent déclarer la succession et payer les droits de succession éventuels dans les six mois suivant le décès.

Quels sont les frais à payer lors d’une succession ?

Les frais liés à une succession comprennent :

1. Frais de notaire : Ils varient selon la valeur de l’actif successoral et les actes à réaliser. Ils incluent les émoluments proportionnels, les frais d’actes et les débours (frais administratifs).

2. Droits de succession : Ils dépendent du lien de parenté entre le défunt et les héritiers, ainsi que de la valeur des biens hérités.

3. Frais d’inventaire : Si un inventaire des biens est nécessaire, des frais supplémentaires peuvent s’appliquer.

4. Coûts de publication des avis de succession : Obligatoires pour informer les créanciers potentiels.

Quelle est la part de chaque héritier ?

La part de chaque héritier dépend de la situation familiale :

En présence d’un conjoint survivant et d’enfants : Le conjoint survivant peut choisir entre l’usufruit de la totalité des biens ou la pleine propriété d’un quart de la succession. Les enfants se partagent le reste.

En présence d’enfants uniquement : Les enfants se partagent la succession à parts égales.

En l’absence de conjoint et d’enfants : Les héritiers sont les parents, frères et sœurs, ou les collatéraux (oncles, tantes, cousins).

Est-ce que les enfants doivent payer des frais de succession ?

Oui, les enfants doivent payer des frais de succession, mais ils bénéficient d’un abattement important :

1. Abattement : Chaque enfant bénéficie d’un abattement de 100 000 € sur sa part d’héritage. Au-delà de ce montant, les droits de succession sont calculés selon un barème progressif.

2. Taux des droits de succession : Ils varient de 5 % à 45 % selon la valeur de l’héritage après abattement.

Quel est le plafond pour ne pas payer de droits de succession ?

Le plafond pour ne pas payer de droits de succession est déterminé par les abattements :

1. Pour les enfants : L’abattement est de 100 000 € par enfant.

2. Pour le conjoint survivant : Le conjoint survivant est exonéré de droits de succession.

3. Pour les autres héritiers : Les abattements varient (par exemple, 15 932 € pour les frères et sœurs).

Est-il obligatoire de passer chez le notaire pour une succession ?

Passer chez le notaire n’est pas toujours obligatoire, mais fortement recommandé :

Obligation légale : Le recours à un notaire est obligatoire si la succession inclut des biens immobiliers, s’il y a un testament, ou si le montant de la succession dépasse un certain seuil.

Recommandé : Même si ce n’est pas obligatoire, le notaire apporte une sécurité juridique et facilite les démarches administratives et fiscales.

 

 

 

Continue reading

1. Direct line inheritance tax scale
2. How do I calculate inheritance tax?
3. Order of heirs
4. Inheritance rules: deceased with children

Conclusion

Succession in the event of a father's death with a living mother is both an emotional and complex subject. A good understanding of the applicable laws, combined with proper planning, will ensure a smooth transition of assets while reducing potential tensions between heirs. In this context, the support of a legal professional is often invaluable. We recommend that you meet with a number of experts to obtain a more precise opinion based on your personal and family situation.