After fiscal measures (eliminating the tax
After fiscal measures (eliminating the tax on real estate advertisements…) adopted in 2004 and perpetuated by the Finance Act 2006 for changes to a matrimonial regime of community, the law of 23 June 2006 simplifies maintaining procedure..
Now the mention of the PACS must appear in the margin of the birth of each partner, thus providing more certainty to stakeholders and third parties. Moreover, for all property acquired after the PACS, the new law establishes the principle that the common law system is the separation of property, unless the PACS formally opt for joint ownership, which was up now the system of property acquired after the signing of the PACS.
The PACS can also agree in that the survivor will have a preferential right to housing. Upon settlement of the estate, he will receive the principal residence and, depending on the value of it compared to its share, or not pay an equalization payment to the other heirs.
The law gives a legal mandate posthumously, whose validity has been recognized by the courts. Thus, anyone can now, in his lifetime, designate one or more persons to manage the estate on behalf of and in the interests of one or several heirs identified. This mandate is called posthumous because it produces its effects on the death of the giver.
The promotion of donation from the estate. It aims to achieve an advance on his inheritance in favor of one of his heirs, without wanting the advantage over others. The equality is maintained among the heirs because, following the death of the donor, it will be considered a gift in sharing operations. This will be reinstated with the value of the date the division, according to its condition at the time of donation, except different clause.
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