Upon the death of a person, relatives must prepare the funeral arrangements, but also think about the transmission of their estate. The succession is indeed an important step after the death of a parent. It is essentially the legal transfer of all the deceased’s shares, assets, and other rights to their heirs. To anticipate this step, the deceased can coordinate the succession while alive by leaving a will or making gifts. Whether this arrangement was made or not, a legal transmission of their estate occurs in the event of death. Discover here how the succession process works.
What are the steps in a succession?
Whether there is a will or not, here are the different steps in a succession.
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The choice of a notary
In most cases, successions are handled through a notary. However, their involvement is not mandatory in all cases. For example, it is possible to proceed without a notary when the deceased’s estate is below 50,000 euros or 3,000 euros for those who have no spouse or descendants. On the other hand, the succession must be settled through the intervention of a notary when there is a will. The same applies in cases of donations between spouses or the presence of real estate in the deceased’s estate.
If the deceased had a notary, the heirs can call upon them for the succession. Additionally, this notary usually has the will in their possession. Nevertheless, heirs can choose to consult another notary. Each heir can even be represented by a notary in case of disagreement. To learn more, read the succession guide.
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The search for the will
Upon the death of a loved one, it is essential to search for their last wishes. This may include a will, but also gift deeds or a life insurance policy. These documents will help define all the heirs and their shares. Generally, a person’s last wishes can be found among their belongings or with their notary. In the latter case, the will is registered in the central file of last wishes.
The establishment of the certificate of notoriety
Whether there is a will or not, the notary must draft a certificate of notoriety. This is a document that outlines all the testamentary or legal heirs. The goal is to ensure that all rights holders are taken into account. To do this, the notary must rely on the family record book, marriage contract, will, etc. They may even consult a genealogist. The certificate of notoriety must be signed by all heirs.
The inventory of the deceased’s assets
The notary must now conduct a complete and detailed inventory of the deceased’s estate. This includes both assets and liabilities. To do this, the deceased’s relatives must provide all relevant documents. Additionally, to gather more information, the notary can contact banks, insurance companies, pension funds, and others. Regarding liabilities, the notary looks into all the deceased’s debts. This may include bills, taxes, recoverable social assistance, ongoing loan installments, etc. The notary generally has to draw from the deceased’s accounts to pay off their various debts.
The choice to accept or renounce
Heirs are not obligated to accept the succession. They have the option to accept or renounce it. The legislator grants them a reflection period of 4 months to make their decision regarding the succession. After this time, the heir may be summoned to make a decision. This summons can be made by a creditor, another heir, the state, or a person who may inherit in case of the rights holder’s renunciation. From that moment, the heir has an additional period of two months, which can be extended upon request. If after this period they do not respond, it means they accept the inheritance. However, without any summons, the heir has a reflection period of 10 years. After this period, their renunciation is validated.
The signing of the declaration of succession
The declaration of succession is a document that presents each heir’s share and the corresponding inheritance tax. These taxes must be paid to the tax administration within six months following the death in mainland France. The deadline is one year for other regions.
The division of assets
This is the final step in a succession. Generally, the division of the deceased’s assets is done amicably. However, in case of conflict, heirs can take the matter to the judicial court. This alternative may help find a solution to the problem.
The order of heirs in a succession
When the deceased has not left a will or gift deeds, it is important to rank the heirs hierarchically. With this ranking, the notary can determine the beneficiaries of the succession, as well as their order of priority. The table below presents the order and degree of heirs in a succession.
| Order
Degrees |
First | Second | Third | Fourth |
| First | Children | Parents |
|
|
| Second | Grandchildren | Siblings | Grandparents |
|
| Third | Great-grandchildren | Nephews and nieces | Great-grandparents | Aunts and uncles |
| Fourth |
|
|
|
First cousins |
In the order of succession, the first level corresponds to the direct descendants of the deceased. This includes children, grandchildren, and great-grandchildren. At this level, it is important to note that the law does not differentiate between adopted, natural, or legitimate children. They all have the same rights regarding the succession. Furthermore, grandchildren cannot inherit when all of the deceased’s children are alive. However, in the event of the death of their parent (the deceased’s child), the grandchild can inherit by representation.
Next, the second order concerns privileged ascendants (father and mother) and privileged collaterals (siblings, nephews, and nieces). Additionally, there are ordinary ascendants and ordinary collaterals, respectively at the third and fourth levels. However, it should be noted that there is a fifth order of succession that has not been mentioned in the table. In cases where, after research, the deceased has no heirs, their estate reverts to the state. The state represents the fifth order of succession for all deceased individuals.
What about the surviving spouse?
The surviving spouse holds a special place in the succession, even though they do not appear on the table. Indeed, their order of succession may vary depending on the heirs present. Nevertheless, in general, the surviving spouse is found at the first or second level of succession. For example, in the absence of descendants and ascendants, they become the sole beneficiary of their deceased spouse’s estate.
Ultimately, here is what to remember regarding succession. However, since each case has its specifics, it is recommended to seek assistance from an expert.