29th Sept 2022
More generous inheritance rights are available to beneficiaries of an estate who have a disability, but conditions apply.
Most readers are likely to be aware of the forced heirship rules in France, which (in the absence of inheritance planning) mean that a proportion of your estate is reserved for your children. Your children are also granted an inheritance tax allowance of €100,000, for each child from each parent.
These rules are more generous where the beneficiary is disabled, as no kindship condition is imposed, and there is an additional tax allowance.