Marriage, civil partnerships, gifts, successions, right angles Notaries supports you at every stage of family life with expertise and humanity.

Our intervention

Family decisions are among the most important choices in a lifetime. They shape not only your own future, but also that of your loved ones.

Our office supports you at these key moments by providing a calm and secure framework, within which your decisions are guided by the search for tailored and legally sound solutions.

In a context marked by the growing internationalization of assets, new forms of relationships and increasingly complex family structures, the firm pays close attention to the emerging legal issues faced by families today.

Angle Droit Notaries works alongside your trusted advisers, including lawyers, chartered accountants, wealth planners and academics, to define with you the most appropriate legal and tax strategy to implement.

Beyond strategy, we place particular emphasis on clarity and education. Our role is to explain, clarify and make legal and tax mechanisms accessible, enabling each client to make informed and confident decisions.

Examples of services

Our main areas of intervention include the following:

Private wealth transmission and succession planning, including lifetime gifts, gifts with partition, intergenerational gifts, reintegration of prior gifts with, where appropriate, the implementation of split ownership over movable and or immovable assets, wills, beneficial clauses in life insurance policies, and early waivers of reduction actions.

Support for business owners and their families in the organization and transfer of professional assets, including the gifting of shares or interests benefiting, under certain conditions, from specific tax exemptions, and posthumous mandates.

Creation of family companies, including the drafting of articles of association and the selection of the appropriate tax regime.

Assistance to heirs in the administration of estates, in particular through strategic advice and the drafting of deeds relating to:

  • The identification of beneficiaries, certification of their status and determination of their rights according to their position, the applicable law and any testamentary provisions,
  • support for the surviving spouse in the exercise of statutory options or options arising from testamentary provisions,
  • formal recognition of the transfer of ownership to beneficiaries, with an indication of their respective rights,
  • The determination of the composition of the estate, the calculation of inheritance tax, and the completion of all tax formalities in France relating to estate assets and, where applicable, life insurance policies,
    Where one or more foreign elements are involved, the determination of the applicable law and the analysis of bilateral tax treaties concluded with France,
  • The distribution of the estate among heirs and or legatees.

Anticipation and prevention of the consequences of potential incapacity, including future protection mandates.

Parenting matters, including consent to adoption, consent to assisted reproduction, and the establishment of parenting through possession of status.

Team

At your disposal to meet your needs.

Frequently Asked Questions

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What is the benefit of making a donation-sharing?

Donation-sharing has multiple benefits. The donation cannot be reported at the time of the settlement of the donor's estate and for the calculation of the hereditary reserve of the children and the available quantity, the valuation of the assets donated in this form is fixed on the day of the donation, and does not have to be revalued at the opening of the inheritance. Donation-sharing saves donees from having to return to the estate the assets they received as gifts, and eliminates the difficulties of revaluation at the time of death.

What is the advantage of making a donation in dismemberment of property?

The beneficiary may reserve the usufruct of all or part of the donated goods, taxation being reduced since only the share given in bare ownership will be taxed and upon the death of the donor, the usufruct will be extinguished without generating taxation. The distribution is provided for by a tax scale established according to the age of the usufructuary. In addition, usufruct allows him to maintain all the prerogatives related to the enjoyment of the property: the usufructuary can occupy the property or collect the rents.

What is the allowance for children in the event of a donation by their parents?

Yes. You can revoke or change your will at any time. The notary helps you draft or correct it so that it respects your wishes while remaining legally indisputable.

When should the declaration of inheritance be filed and what is the deadline for paying the taxes?

The inheritance tax due must be paid within six months of death and in the year of death if the deceased died abroad. Beyond this period, unpaid inheritance taxes will give rise to the application of legal interest. If the detailed declaration was not filed in the year of death, outstanding inheritance tax would be subject, in addition to late payment interest, to an increase in penalties.