Settlement of estates Côte d’Azur

Does German or French inheritance law apply?

When settling an estate, it is crucial to know which law applies. This is particularly important when it comes to compulsory portion claims, which ensure that certain relatives receive a minimum share of the inheritance.

Responsibility for issuing proof of inheritance

For successions occurring after August 17, 2015, the European Succession Regulation determines jurisdiction. France is therefore responsible if the deceased had their habitual residence there. This regulation ensures clarity and prevents legal conflicts between different countries.

Inheritance titles on the Côte d’Azur

As a rule, the right of inheritance must be proven by a public document. The following documents are accepted:

• in the case of intestate succession: a notarial certificate of inheritance (acte de notoriétè)
• a French will
• a certificate of inheritance (only in the departments)
• European certificate of succession

A notarized will drawn up before a German notary or a recorded handwritten will are also accepted documents.

If German courts have jurisdiction, a German certificate of inheritance or a judgment of a German court establishing the heirs will also be recognized.

Under certain circumstances, the French courts may also recognize a German certificate of inheritance.

Notarized acceptance of inheritance on the Côte d’Azur

Just as in German inheritance law, the French heir becomes the owner upon the death of the testator. In order to be able to dispose of the property, he or she must declare acceptance of the inheritance and have it notarized. Acceptance can take place in two ways.

Unconditional acceptance

In the case of unconditional acceptance, the heir accepts the inheritance immediately. In this case, the heir’s personal assets merge with those of the testator. As a result, the heir also directly assumes all former liabilities of the deceased. He is therefore also personally liable for all of the deceased’s liabilities. Any action that gives the impression that the heir wishes to dispose of the deceased’s assets is equivalent to a notarized declaration of acceptance. This declaration of acceptance is incontestable and irrevocable.

Acceptance subject to reservation

In the case of acceptance subject to reservation, the heir undertakes to draw up an inventory of the deceased’s assets and liabilities within two months. This is usually done by a notary. The declaration is published twice by the court. While the inventory is being drawn up, the heir does not assume any of the deceased’s liabilities. After the inventory, the heir generally has a ten-year period to accept the inheritance. If this period expires, the inheritance is deemed to have been waived. However, the deadline can be significantly shortened by the remaining heirs by request. If this period expires, the inheritance is deemed to have been accepted.

Locally competent notaries

The notarized acceptance of inheritance can be carried out at any notary.

Documents required for notarization

The following documents are usually required to prepare the notarization:

• Personal details of the deceased
• death certificate
• Certificate of the deceased’s marital status
• Certified copy of the will
• Substitute declaration for the notarial deed in the case of intestate succession
• List of the deceased’s assets and liabilities
• If there is a property, an extract from the land register

The acceptance of inheritance is usually prepared by a lawyer.

Do documents always have to be translated into French and legitimized?

Documents that are not in French must be submitted together with a translation by a sworn translator. Foreign documents that are not recognized under international law may require over-certification or legalization.

Banks and proof of inheritance

Banks in France regularly require the same proof of inheritance rights as land registries. However, it is always at the discretion of the bank to make exceptions to this rule.

Declaration of French inheritance tax

In the event that French inheritance tax applies to the inheritance, anyone who benefits or is burdened by it must submit a tax return to the relevant tax office.

Entry of the heirs in the land register

Once the deed of acceptance of the inheritance and allocation of ownership has been notarized, an application for the transfer of the property can be made. The cost of this application is based on the value of the property.

An application for transfer of title without prior acceptance of the inheritance is considered equivalent to a declaration of acceptance. This registration is important to officially confirm and legally secure the property rights of the heirs.

Att. Prof. Dr. jur. Frank-Rüdiger Jach