Sponsored by Blevins Franks

Heirs / Notaires' fees

Including a handy table for navigating costs - from the acte de notoriété to the délivrance de legs

Certain fees are payable to the notaire for dealing with your estate. 

See the table below for some of the main notaire's fees relating to inheritance or visit this site to estimate the costs.

Relatives inheriting a share of the estate are héritiers (heirs); a narrower term than légataire, meaning legatee, someone receiving a bequest.

People who are legatees for named gifts only are called légataires particuliers and are not responsible for the debts of the estate, whereas heirs are, in proportion to their share in the estate (légataires universels – named as inheriting the rest of the estate after any heir's portions – are also responsible proportionally for debts).

An heir/legatee should usually decide to accept or refuse their inheritance within four months.

There are options if heirs do not want to accept liability to pay debts: 

Accept simply or accept for the net value

In the first case heirs are liable to pay off the deceased’s debts (apart from any which expired on death); the second limits liability to the value of property the heir stands to inherit.

The latter is done with a declaration at the tribunal de grande instance court or to the notaire, who will pass it to the court.

Légataires particuliers may have to pay debts in cases where a gift comes on condition of related debts being paid.

It is advisable to take legal advice about the options available.

Refuse it

This has the same effect as if the person had never inherited.

This is done at the greffe (office) of the tribunal de grande instance of the place where the deceased died.

The inheritance passes to their children or grand children (who may renounce it in turn).

If children are minors a judge will be involved in deciding their best interests.

This might be done because of debts but could be done so as to benefit others.

If no one accepts, the goods are sold off to pay creditors and family may keep personal souvenirs.

Renounce in advance of the death

It is also possible for a reserved heir to renounce an inheritance in advance of their relative dying in a legal document signed in front of two notaires.

Notaires' fees are regulated for a number of common procedures.

Notaires' fees

These are payable out of the estate before distribution and may be at fixed amounts or at amounts that vary depending on the value of the estate being dealt with. 

Note that some of these fee amounts are cumulative (ie. one rate applies to the first part of the value, another rate to the next part etc.).

They are correct as of publishing this guide but may be subject to future adjustments. 

This site has free tools to help estimate fees and decide on legal heirs and a way to find a notaire directly.

Note that when a notaire starts work on a particular inheritance dossier they will usually ask for a sum of money called une provision to be held on account to pay the various taxes and fees involved in sorting out the formalities.

Once everything has been completed the notaire should provide a relevé de compte, detailing what the money has been spent on. There may be a surplus to be repaid.

Acte de notoriété

€67.92 with VAT

Inventory

€90.55 with VAT

Certificat de propriété 

To certify the transfer of moveable property to an heir; shares, money from a savings account, a car, etc.

Under €3,120 (Click here)
€18.11 with VAT.
Over €3,120 (Click here)
0.494% of value + VAT at 20%.

Attestation de propriété

To formalise the transfer of real estate as cumulative thresholds.

€0-6,500 (Click here)
1.935%+VAT
Then up to €17,000 (Click here)
1.064%+VAT.
Then up to €30,000 (Click here)
0.726%+VAT.
Then over €30,000 (Click here)
0.532%+VAT.

Déclaration de succession

€0-6,500 (Click here)
1.548%+VAT.
Then over €17,000 (Click here)
0.851%+VAT.
Then up to €30,000 (Click here)
0.580%+VAT.
Then over €30,000 (Click here)
0.426%+VAT.

Partage de la succession

€0-6,500 (Click here)
4.837%+VAT.
Then up to €17,000 (Click here)
1.995%+VAT.
Up to €60,000 (Click here)
1.330%+VAT.
Then over €60,000 (Click here)
0.998%+VAT.

Délivrance de legs

This relates to handing over bequests to specific légataires. There are two sets of fees depending on certain technicalities, notably where the recipient has formally accepted the bequest in the same deed (the first list below) or not (bottom).

€0-6,500 (Click here)
1.935%+VAT.
Then up to €17,000 (Click here)
1.064%+VAT.
Then up to €30,000 (Click here)
0.726%+VAT.
Then over €30,000 (Click here)
0.532%+VAT.

Alternative fees:

€0-6,500 (Click here)
0.967%+VAT.
Then up to €17,000 (Click here)
0.532%+VAT.
Then up to €30,000 (Click here)
0.363%+VAT.
Then over €30,000 (Click here)
0.266%+VAT.