Inheritance and usufruct
Inheritance and usufruct
When one of the spouses dies, the matrimonial property regime is first liquidated and then the estate is divided. The division of the estate between the spouse or registered partner and the other legal heirs is governed by article 462 of the Civil Code (CC), which provides that the surviving spouse receives half of the estate in concurrence with the descendants, or even three quarters in concurrence with the parents or their descendants. If there are no descendants or parents, the spouse is entitled to the entire estate. It should be noted that the reserve of descendants amounts to three quarters of their legal share, so that at least three eighths of the estate must devolve to them. In cases where the value of the marital property represents more than five-eighths of the estate, it may have to be sold or a balance paid in order to safeguard the children's reserve. That said, article 473 of the Civil Code allows the person making the will to leave the surviving spouse the usufruct of the entire share devolving to their joint children, who will then inherit only the bare property. However, such a step, which may affect the reserve of the descendants, is not possible with regard to children born of another union, unless the latter agree to waive part of their rights by signing an inheritance agreement before a notary. Therefore, in the absence of an agreement between all the heirs, if this property is allocated or its long-term use transferred in your favour, it will be necessary to ensure that the hereditary shares of each guaranteed by law are respected. In view of the complexity of the calculations involved, it is advisable to seek advice from a lawyer or notary to limit the risk of subsequent challenges to the dispositions mortis causa.
