Inheritance Laws in French Polynesia (France)
Inheritance laws in French Polynesia follow the same basic principles as those in mainland France, as French Polynesia is an overseas collectivity of France. The French Civil Code governs inheritance in French Polynesia, and its rules on forced heirship, testate succession, and intestate succession apply uniformly across all French territories. However, there are some practical considerations related to the unique status of French Polynesia, but the core inheritance principles remain consistent with mainland France.
Here is an overview of the inheritance laws in French Polynesia:
1. Testate Succession (Inheritance According to a Will)
In French Polynesia, individuals can decide how to distribute their estate through a valid will. However, they are subject to forced heirship rules that limit the extent to which they can freely dispose of their property.
Formal Requirements for a Will:
- Handwritten Will: A holographic will must be completely written by hand by the testator. It requires the testator's signature and the date, but no witnesses are required.
- Notarial Will: A notarial will is a more formal will made in the presence of a notary and two witnesses. This type of will offers higher legal security and is commonly used for clarity and protection against disputes.
- Revocation: A will can be revoked or changed at any time by the testator, provided it is done in accordance with the legal formalities for creating a new will.
Freedom of Testation and Forced Heirship:
Children's Rights: The forced heirship rules ensure that children (and in some cases, the surviving spouse) are entitled to a portion of the estate, regardless of the deceased’s wishes in their will.
- One child: The child is entitled to half of the estate.
- Two children: The children are entitled to two-thirds of the estate, divided equally between them.
- Three or more children: The children are entitled to three-quarters of the estate, divided equally among them.
Spouse’s Rights: The surviving spouse is entitled to inherit a portion of the estate, but the share they receive depends on whether there are surviving children.
- If there are children, the surviving spouse may receive a life interest (usufruct) on part of the estate, which allows them to live in the property or receive income from it, but they cannot sell or transfer it.
- If there are no children, the surviving spouse inherits half of the estate in full ownership.
Disposable Portion: The testator may bequeath the disposable portion of their estate to other individuals or entities, depending on the number of children:
- One child: The testator can freely dispose of half of the estate.
- Two children: The testator can freely dispose of one-third of the estate.
- Three or more children: The testator can freely dispose of one-quarter of the estate.
2. Intestate Succession (Inheritance Without a Will)
If the deceased has not left a will, French Polynesia follows the rules of intestate succession set out in the French Civil Code. The estate will be divided among the deceased’s relatives according to a predetermined order of priority.
Order of Intestate Succession:
Spouse and Children:
- Children and Spouse: If the deceased is survived by children, they inherit the estate equally. The surviving spouse also has certain rights:
- If the estate is community property (property acquired during marriage), the surviving spouse is entitled to one-quarter of the estate in full ownership. The remainder is divided equally among the children.
- If the estate consists of separate property, the surviving spouse may choose between a life interest (usufruct) in part of the estate or a fixed portion in full ownership.
When There Is No Spouse:
- If the deceased was not married, the estate passes entirely to the children, divided equally among them. If there are no children, the estate passes to the parents, and then to siblings, nieces and nephews, and more distant relatives based on the rules of intestate succession.
No Heirs:
- If there are no heirs, meaning no surviving spouse, children, or other relatives, the estate will eventually pass to the French state.
3. Forced Heirship and Reserved Shares
French inheritance law enforces forced heirship rules to ensure that close family members, particularly children, are guaranteed a portion of the estate, even if the deceased's will attempts to disinherit them.
- Reserved Share for Children:
- One child: The child is entitled to half of the estate.
- Two children: The children are entitled to two-thirds of the estate.
- Three or more children: The children are entitled to three-quarters of the estate.
The remaining portion of the estate, called the disposable portion, can be left to anyone, including the surviving spouse or non-relatives.
Spouse’s Reserved Share:
- The surviving spouse is entitled to inherit a portion of the estate, which may vary based on the family situation. If the deceased had children, the spouse is typically entitled to a life interest (usufruct) over part of the estate. If there are no children, the surviving spouse inherits half of the estate in full ownership.
4. Inheritance Procedure
The inheritance process in French Polynesia follows similar procedures as in mainland France:
Probate:
- If the deceased left a will, the will must be presented to a notary for probate. The notary will verify the will, confirm the legal heirs, and prepare the necessary documents.
- If there is no will, the notary will prepare an attestation d'hérédité (certificate of inheritance), identifying the legal heirs.
Settlement of Debts:
- Before distributing the estate to the heirs, any outstanding debts or liabilities (including taxes, funeral expenses, and loans) must be settled.
Distribution of Assets:
- Once the debts are paid, the estate is divided according to the will (if one exists) or the laws of intestate succession. If the estate includes real property, the property titles will be transferred to the heirs through the French Land Registry.
Paying Inheritance Taxes:
- Inheritance taxes are imposed on the estate based on the value of the assets and the relationship between the deceased and the heirs. The rates vary depending on the heir’s relationship to the deceased.
5. Inheritance Taxes
French Polynesia follows the same inheritance tax system as mainland France. Inheritance taxes are progressive, with the tax rate dependent on the value of the estate and the degree of relationship between the deceased and the heir.
Spouse and Children:
- Spouses are exempt from inheritance taxes.
- Children receive an exemption of €100,000 each. The tax rate is progressive and ranges from 5% to 45%, depending on the size of the estate.
Other Relatives:
- Siblings and nephews/nieces have a smaller exemption (e.g., €15,932 for siblings) and face higher tax rates, ranging from 35% to 45% for large estates.
Non-Relatives:
- Non-relatives inherit at the highest tax rates, which can reach up to 60%.
6. Disputes and Legal Challenges
Disputes may arise over various aspects of the inheritance process in French Polynesia, such as the validity of a will, claims for reserved portions, or disagreements over the distribution of assets.
- Challenges to the Will: Heirs may contest the validity of a will if they believe the deceased was under undue influence or lacked the mental capacity to make a will.
- Claims for Reserved Share: If children or the surviving spouse feel they were unfairly excluded from the inheritance, they can contest the will to claim their reserved share.
- Disagreements Over Asset Division: Disputes may occur over how to divide real property or other valuable assets among the heirs.
Such disputes can be resolved by the French courts with the assistance of notaries who play a central role in the administration of the estate.
Conclusion
Inheritance laws in French Polynesia largely mirror those in mainland France due to the territory's status as an overseas collectivity. These laws emphasize forced heirship, ensuring that certain close relatives (particularly children and the surviving spouse) are entitled to a portion of the estate, even if the deceased's will attempts to exclude them. Inheritance taxes are progressive and vary based on the relationship between the heir and the deceased. The process for distributing an estate involves the preparation of legal documents by a notary and may involve court proceedings in the event of disputes.
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