This breakthrough was hailed by the French

It was a promise of the election campaign, it was held: inheritance between husband and wife have been deleted. The disappearance was recorded by the famous Act Tepa of August 22, 2007, that even that fuels the debate on the tax shield. The text certainly set the ceiling for tax an individual may have to pay (in this case, it is 50 of revenues). But it still contains other provisions because, in reality, this is a catch-all law. This is the reason for which she also refers the costs traditionally owed by households after the death of a spouse. Not only it removes in married couples, but it expands the advantage partners bound by a PACS.

This breakthrough was hailed by the French. Perhaps even a little too! Because pairs appear to consider that now, it is more necessary to deal with what that is. Thus, since the text voting, marriage contracts change requests dramatically decreased. Whereas, until the summer of 2007, they justified the majority of the appointment of notaries studies!

Negative attitudes

This is a common phenomenon: in each legislative novelty, it reproduces: announcement effects inspired by negative attitudes, specifically among the people the text aims to protect! This was already the case in the Act of 3 December 2001 on the survivors. Fear that they are placed on the door at home by their own children, the legislature had fixed the following principle: the widow or widower can now choose between the usufruct of the whole or full ownership of one-quarter of the property component the estate. The coup, many individuals have inferred it more necessary to make a gift between spouses. "While on the contrary, it is the simplest and the most useful approach", notes Mr. Fabrice Luzu, notary at Paris.

In fact, all joint should now rethink fundamentally its situation, and that of his (or her) partner. It happened so silent revolutions in recent months! Thus, since the beginning of 2007 alone: reform of the estates and the donations was barely entered into force on 1 January, that it was followed by the Tepa law, whose consequences are simply incredible in a France, daughter of the Church. With this text, this is the question of the relevance of marriage which is asked, as succession rights, Act provides equal relationships with married couples, pacsées.

Also, not encourage passivity, the new legislation encourages instead to be imaginative and forward-looking. Because, what is the real issue of a married couple It is to ensure that the surviving spouse does not have to suffer physical difficulties, as well as the grief caused by the disappearance of loved. To do this, the building of legal protection is indispensable.

The priorities of life

Indeed, to ensure optimal conditions of life of the surviving spouse, must that its rights be then adapted to the wishes of the moment. In practice, how guess what will be required Forty years, we can dream to live in the House of family at the Lake of Annecy; and then, at age sixty, prefer the Parisian apartment near his doctor; to eventually opt for eighty years, to a studio in a residence medicalized.

To take account of the evolution of life priorities, therefore a modular legal accompaniment. This requirement for flexibility involves not prematurely freeze the assignment of property to a well identified person.

The Assembly should also be reversible. Since before the death, it can be produce events! A divorce, for example. When this hypothesis there occurs, it is not necessarily the head to wish the best for his future expartner!

Anticipation must not lead to early household. Be sure that it will be, the day came, cash needed. Similarly, it is normal to want to have, until his last days, the goods to which it is.

Finally, no more legitimate than to enter into account the tax account. Since the law permits, so take advantage of authorized relaxations. The harmonious use of the innovative texts, voted in recent years, can achieve all these objectives one after the other. To this end, Mr. Luzu distinguishes three main strategic axes (see below).