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Settling an Estate Through a Notary

The Key Stages of Settling an Estate Through a Notary

Publié le : 23/01/2026 23 janvier janv. 01 2026
NOTAIRES / Succession / Donation

1. The Certificate of Heirship

The certificate of heirship is the notarial deed that sets out the list of persons entitled to inherit the estate and, where applicable, states their respective rights. It does not constitute acceptance of the estate. It enables heirs to prove their status to third parties (such as banks).
To prepare it, the notary requires documents identifying the family members involved in the estate (family record book, marriage contract, divorce decree, etc.). If such documents are unavailable, a genealogist may be appointed.
If the deceased had prepared a will kept at their home, it must be handed over to the notary so that it can be taken into account.
The notary systematically consults the Central Register of Last Wills and Testaments (FCDDV) to verify whether the deceased had made any arrangements (will, spousal donation).

2. A Complete Assessment of the Deceased’s Assets

The complete assessment of the deceased’s assets includes identifying and valuing:
• all of the deceased’s property, including bank accounts, securities, household furnishings, real estate, etc.: the estate’s assets
• the deceased’s debts: the estate’s liabilities
To this end, the heirs must provide all documents (property deeds, bank statements, savings passbooks, invoices, loan agreements, etc.) needed to assess the estate’s assets and liabilities, and inform the notary of any transactions previously carried out by the deceased (purchases, sales, exchanges, creation of companies, gifts, etc.).
The notary consults:
• the FICOBA register to obtain the list of bank accounts held in the name of the deceased
• the FICOVIE register, provided a potential beneficiary gives authorization, to identify life insurance policies taken out by the deceased in favor of that beneficiary
Depending on the situation, the notary draws up either a simple statement of assets or a full inventory.

3. In the Presence of Real Estate: the Real Estate Certificate

The notary prepares and files with the Land Registry Office (SPF) a real estate certificate for the properties within four months of being requested to do so (Decree 55-22 of 4 January 1955, Article 33). This certificate is not required if the notary prepares and registers a deed of partition within ten months of the date of death (Decree 55-22, 4 January 1955, Article 29, paragraph 4).
This certificate formalizes and publicly records the transfer of ownership of the property resulting from the death, in favor of the accepting heirs.

4. The Estate Tax Return and Payment of Inheritance Tax

Every heir who accepts the estate must declare it to the tax authorities, even if no tax is due.
By exception, the following are exempt from filing an estate tax return:
• direct-line heirs (such as children), the surviving spouse, or the surviving civil partner, when:
o the gross value of the estate is less than €50,000, and
o they have not previously received from the deceased any unregistered or undeclared gift or manual donation
• other heirs when the gross value of the estate is less than €3,000
The notary submits the declaration to the tax registration office and, where applicable, pays the inheritance tax within six months of the death (one year if the death occurred outside France). The notary may also request deferred or installment-based payment of the tax.
At this stage, the heirs may decide whether or not to divide the assets and, if so, whether to divide them in whole or in part.

5. Partition of the Estate

Upon the death, the heirs find themselves in joint ownership (indivision) of the estate assets. They may decide to divide the estate—thus ending joint ownership entirely or partially—or to remain in joint ownership.
If they decide not to divide and intend to remain in joint ownership for an extended period, they are advised to organize its management through a notarial joint ownership agreement.
However, if joint ownership is considered too restrictive, the heirs may decide at any time to divide the assets wholly or partially. The partition may be amicable or judicial:
• It is amicable if all heirs agree on its principle and terms.
• It is judicial in the event of persistent disagreement (for example, regarding the composition of the shares or their valuation). The notary cannot resolve disputes between heirs; they must then refer the matter to a judge, which involves additional time and costs.

 
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