Succession - The 6 months following the death of a loved one

Denise
Do I have to make an appointment with a notary?
Stéphanie Swiklinski: It is compulsory to have recourse to this legal professional, but only in certain cases:

- if the estate includes real estate, as the notary will need to draw up a certificate of real estate ownership to pass the property on to the heirs,
- if the deceased had made a will or a gift between spouses,
- or if the gross estate assets exceed €5,000.

The wisest thing to do is to make an appointment with your family notary to take stock of the situation and avoid making any mistakes.

Denise
How do I know if my husband had drawn up a will?
Stéphanie Swiklinski: Rest assured, when you go to see your notary, he or she will systematically check the FCDDV (fichier central des dispositions de dernières volontés), which lists all the wills kept in the law firms. If the will was drawn up in the office in the presence of the notary, there's no problem finding it. However, if you think the deceased had made a will, but you don't know where it is, it's more complicated. In this case, you'll need to go through your home with a fine-toothed comb, and also check the bank to see if it has been deposited in a safe-deposit box. Finding a will is essential, as it can reshuffle the estate cards.

Denise
Does the estate have to be settled within 6 months?
Stéphanie Swiklinski: This is a tax deadline. In fact, you have to file an inheritance tax return with the tax office to which the deceased belonged, within 6 months of the death. If you have to pay inheritance tax after this date, you will also have to pay late payment interest on the amount of inheritance tax (0.20% per month of delay). Interest is charged from the 7th month. You will then have to pay a surcharge of 10% if your inheritance tax return has still not been filed within 12 months of the date of death.

Denise
What other formalities need to be completed?
Stéphanie Swiklinski: In addition to the declaration of inheritance, which must be filed within 6 months of the death, there are a number of other formalities:

- contacting the tax office, which will regularize the surviving spouse's various taxes on request, accompanied by a death certificate.
- notifying the death to the various organizations (Social Security, mutual insurance company, etc.).
- contact your bank to convert the joint account into a personal account. Please note that accounts opened in the name of the deceased are blocked, and any powers of attorney automatically cease. Only funeral expenses can be taken into account (up to a limit of €5,000).
- If you wish to keep your spouse's vehicle, you can request a change to the registration document to put it in your name.

Stéphanie Swiklinski