Inheritance and gifts

The Inheritance and Gift Reform Act (No. 2006-78, dated 23rd June 2006), which came into force on 1st January 2007, transformed the whole process of settling estates from their point of departure until settlement and division.

1. Inheritances
   • Checking the right of inheritance and analysing / resolving testamentary and contractual problems.
   • Examining and settling the gross estate, valuing movable and immovable assets and collating the deceased’s property titles.
   • Presenting the quantified settlement of the estate and determining the legal shares of the heirs or beneficiaries.
   • Drawing up the declaration of inheritance for the payment of inheritance tax.
2. Gifts
   
   • Division: all the operations culminating in joint ownership ending and the joint owners becoming owners of separate rights. Maître Benaissi’s firm advises, assists and represents heirs and beneficiaries in the context of division claims and operations.
   • Gift reductions: assessing operations whereby an heir, due to inherit an estate with other parties, includes certain assets or securities already received free of charge from the deceased and examining the applicable reducible gifts according to the legal rules.