Leaving money to pet and charity

Q. Can I leave money in my will to my cat? How else could I make sure my cat is looked after?

You cannot leave money directly to a cat in France. 

For inheritance issues they are considered property, meaning they can be bequeathed to someone, but you cannot bequeath to them.

You could leave the cat by will to a trusted person or find an animal association which would find it a new home.

Fondation 30 Millions d’Amis says animals may be bequeathed to it, though a temporary solution for someone to look after them before it takes charge should be provided for. 

Speak to any charity you have in mind to make sure it is able to accept. 

You may want to leave money by will to the charity or friend. This can be formalised as a legs avec charge, a gift linked to a responsibility (agreeing to look after the cat). 

A notaire could advise. 

If your estate is governed by French law, a share owed to a reserved heir cannot be made conditional on performing certain actions and money left for the pet should not infringe on any legally-reserved portions. 

Money left to a friend would have 60% tax payable on it. 

Certain charities can receive gifts without tax and others pay a reduced rate.

Q: Can I leave money to charitable associations and foundations?

Take care if giving to good causes because not all of them are able to receive a bequest (also bequests to some will be free of inheritance tax, while this will not be the case for others).

Ones which may accept bequests include those recognised as ‘d’utilité publique’ (generally larger charities), as well as recognised associations cultuelles (religious bodies), charities helping those in need, or carrying out scientific or medical research.

If in doubt, check with any charities beforehand and to obtain clarification about how your gift could be used.

Notaire Pierre Lemée said: “For example if you want to help animals, it may be best to leave it to a national charity, specifying that it should benefit a particular geographical area, rather than a small local charity which may not be suitable."