Asset & family review
Analysis of the assets (composition, value), the family situation (spouse, children, blended families), the transfer objectives and any potential conflicts.
→ Executives · Sub-expertise
Preparing your succession means sparing your loved ones the legal and tax chaos of an unplanned settlement. Gifts, wills, dismemberment, life insurance, succession pact: the range of tools is broad but must be handled rigorously. We assist executives and their families in designing and implementing their succession strategy.
→ What we cover
Analysis of the assets (composition, value), the family situation (spouse, children, blended families), the transfer objectives and any potential conflicts.
Gifts in full ownership, in bare ownership, gift-partitions, inter vivos gifts: choice of the appropriate tool depending on the asset transferred and the objective.
Drafting of a holographic or authenticated will, designation of beneficiaries, provisions on the disposable portion, articulation with matrimonial regimes.
Transfer of bare ownership to the children while retaining the usufruct: optimisation of transfer duties and retention of income during one's lifetime.
Articulation of life insurance with the succession, strategic beneficiary designation, advantageous taxation on death within the legal limits.
Advance waiver of the action for reduction (RAAR), family pact, to secure certain transfers and avoid subsequent challenges.
→ Our approach
01
Complete inventory of the assets, analysis of family ties and reserved heirs, identification of sensitive issues (blended family, dependency, conflicts).
02
Definition of an overall strategy combining gifts, will, dismemberment and life insurance, consistent with the matrimonial regime and taxation.
03
Drafting of the deeds (gifts, will, pact), articulation with the notary, formalisation of the asset operations.
04
Regular review of the strategy in line with family, asset and legislative developments, adjustments and additions.
→ Who we help
Organisation of a gift-partition fixing the values and distributing the assets equitably, avoiding conflicts at the time of the succession.
Strategy combining adjustment of the matrimonial regime, gift between spouses, and life-insurance beneficiary designation to ensure the comfort of the surviving spouse.
Succession strategy in a blended family: protection of the mother or father, fairness between children of the different unions, articulation with the will.
Preparation of a succession with international elements (residence, assets abroad): choice of the applicable law, articulation of tax treaties.
→ Q&A
Under French law, children are reserved heirs: they are entitled to a minimum share of the succession (the reserve), which varies according to their number. The spouse is a reserved heir in the absence of descendants. The disposable portion is what may be freely transferred (by gift or will).
Several advantages: renewable allowances (one allowance per parent and per child every 15 years), gift-partition fixing the values and limiting challenges, dismemberment allowing the transfer of bare ownership while retaining the income, tax anticipation.
Largely, but not entirely: the capital paid benefits from advantageous taxation on death (allowance per beneficiary, specific levy), and is in principle not subject to reporting to the succession. However, specific rules apply (manifestly excessive premiums) and case law is attentive to abuse.
Often yes, to organise what has not been transferred during one's lifetime: preferential allocation of an asset, specific legacies, designation of an executor, provisions concerning the spouse. The will can complement and clarify the gifts strategy.
→ Go further
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