Inheritance: the first steps after a death

The first formalities

In the days following the death, several administrative steps fall to the family, before any question of inheritance arises.

• Registering the death. The death is registered at the town hall of the place of death, in principle within twenty-four hours of its certification (excluding weekends and public holidays), on presentation of the medical certificate. In a hospital or care home, the establishment usually takes care of it.
• The death certificate. The town hall then issues copies of the death certificate. Ask for several: each organisation will want one.
• Organisations to notify. The employer or France Travail, the banks (the deceased’s personal accounts are frozen), insurers, pension funds, the health insurance fund, the landlord or managing agent, energy suppliers.

Some organisations grant rights to the family (death grant, survivor’s pension): ask about this from the first contact. The person who pays for the funeral can also obtain from the bank, on presentation of the invoice, payment of the funeral costs from the deceased’s payment accounts, up to the credit balance and a ceiling set by ministerial order.

When should you consult the notary?

There is no urgency in the first few days, but it is advisable to get in touch within the first few weeks: tax time limits run from the date of death, and hasty decisions (clearing a home, selling a vehicle, using funds) can affect the heirs’ rights.

Using a notary is mandatory, or in practice unavoidable, in particular:

• when the estate includes real estate (flat, house, land);
• when the deceased had made a will or a gift between spouses (known as “au dernier vivant”);
• when the spouses had signed a marriage contract (the matrimonial regime is settled before the estate);
• when the value of the estate exceeds the threshold above which banks require an affidavit of heirship (acte de notoriété) to release the accounts.

Outside these cases, a certificate signed by all the heirs is sometimes enough to release modest sums. If in doubt, a conversation with the office will clarify this.

The documents to gather

Gather what you can find, without waiting until you have everything: the office completes the file as the estate is settled.

• the death certificate and the deceased’s family record book (livret de famille);
• the marriage contract or PACS agreement, and any divorce judgment;
• the will, if there is one, or the name of the notary who holds it;
• any gifts previously made by the deceased;
• title deeds to real estate and the latest property tax notices;
• statements for accounts, savings accounts, investments, outstanding loans and life insurance policies;
• the latest income tax notices;
• contact details and identity documents for each heir.

The detailed list is on our Prepare your appointment page.

What the notary does

The main stages of settling the estate are as follows.

1. The affidavit of heirship. It identifies the heirs and their rights, after a search of the Central Register of Wills (Fichier central des dispositions de dernières volontés). It allows the heirs to prove their status to banks and administrations.
2. Inventory and valuation of the estate. The notary lists what the deceased owned (real estate, accounts, investments, furniture) and owed (loans, taxes, bills), each asset being valued at its market value on the date of death for the estate tax return, then revalued, where applicable, at the date of division. Specific tax rules apply to household furniture and, under certain conditions, to the home that was the deceased’s main residence: the notary explains them to you.
3. The estate tax return. This tax document sums up the assets and liabilities and serves as the basis for calculating the duties. The notary prepares it from the information provided, has it signed by the heirs (who are jointly liable for payment of the duties, except those who are exempt) and files it with the tax registration office within six months of the death (twelve months when the death occurred outside metropolitan France). After that, late payment interest and then a surcharge apply. The most modest estates are exempt from filing a return, under conditions that depend on the family relationship and on gifts already received from the deceased.
4. Calculating and paying the duties. They depend on the family relationship and the share received, after the allowances provided by law; the surviving spouse and PACS partner are exempt (although the partner only inherits under a will in their favour). The notary calculates them and pays them to the Treasury when the return is filed, in principle from the estate’s funds; otherwise, the heirs advance them or may request, under certain conditions, payment in instalments or deferred payment.
5. The property transfer certificate. Where there is real estate, the notary registers with the land registry a certificate (attestation immobilière) recording that the property now belongs to the heirs. Save in exceptional cases, it is a prerequisite for any sale or gift of the property by the heirs.
6. Division. Until the estate is divided, the assets remain in joint ownership (indivision). The division, usually amicable, allocates to each heir assets or a sum corresponding to their rights.

Accepting or renouncing: the heir’s choice

No one is obliged to inherit. Each heir chooses between three options.

• Outright acceptance. The heir receives their share and is liable for the deceased’s debts, if necessary from their personal assets, unless they ask the court, within a short time limit, to be released from a significant debt of which they had legitimate reasons to be unaware. This is the usual choice when the estate is clearly in credit.
• Acceptance up to the net assets. The heir accepts but only pays the debts up to the value of what they receive. This requires a declaration at the court registry or before a notary, published in the Bulletin officiel des annonces civiles et commerciales, followed by an inventory, drawn up by a notary or a judicial officer (commissaire de justice) and filed within two months of the declaration, a time limit the court may extend; failing this, the heir is deemed to have accepted outright. It is suitable when the liabilities are uncertain.
• Renunciation. The heir is deemed never to have been an heir: they receive nothing from the estate and are not liable for its debts (the capital of a life insurance policy of which they are the beneficiary, which in principle passes outside the estate, is not affected). They nevertheless remain liable, in proportion to their means, for the deceased’s funeral costs when the deceased was an ascendant (parent, grandparent) or a descendant (child, grandchild). Their share passes to their own descendants where the law so provides (renunciation by a child, brother or sister of the deceased), who must in turn make their choice; if they are minors, renouncing on their behalf requires the court’s authorisation. Otherwise, their share goes to the other heirs. Renunciation is made by declaration at the court registry or before a notary.

For four months after the death, no one can force an heir to decide. After that, a creditor, another heir (or whoever would inherit in their place) or the State can formally require them to choose, by a notice served by a judicial officer. They then have two months to decide or, if they can show a serious reason (an unfinished inventory, for example), to ask the court for more time; if they do not respond, they are deemed to have accepted outright. Without such a notice, the heir has ten years from the death to decide; after that, they are deemed to have renounced. The notary helps you assess the consequences of each option.

In summary

After a death: register the death, obtain the certificate, notify the organisations, then contact the notary within the first few weeks with the documents available. The notary draws up the affidavit of heirship, values the estate, files the estate tax return within six months and assists the heirs through to division. Make your choice as an heir with full knowledge of the facts.

This article is for general information only and does not constitute legal advice. The rules change over time: each situation is reviewed during an appointment with the notary. Further reading: Inheritance and gifts, Fees, Frequently asked questions.