It was one of the most striking subjects of the pre-presidential election. For a long time, the succession fascinated the French so much so that almost all the candidates for the highest office of the State were forced to position themselves on the question. The tenant of the Elysée, re-elected after a second round opposing him to Marine Le Pen, has thus undertaken to reform the methods of transmission of capital acquired or built during life. In detail, recalls MoneyVox on its site, the president has come out in favor of an increase in the reduction of inheritance tax in the direct line from 100,000 euros to 150,000 euros, “to take into account the evolution real estate prices”. He also said he wanted to increase to 100,000 euros the allowances for transmissions to nephews as well as nieces and, generally, to other family members.

In addition, it is also committed to facilitating the transmission to the children of spouses, with the idea of ​​better recognizing the increasingly contemporary reality of blended families. If the reform has not yet been carried out so far, the fact remains that such promises have little impact for some heirs… firstly because a majority of French men and women bequeath less than the current ceilings. Then because it is possible to no longer inherit, due to limitation periods. Explanations.

Any heir, recalls Capital on its site, is called to the succession in which it is possible for him to participate. Deadlines can then be set against him for each decision or action he might consider undertaking. They are the ones who define the notion of limitation in matters of inheritance.

But what are they, exactly?

In matters of succession, the limitation period only concerns property and sums that have been declared as belonging to the bequest, Capital recalls from the outset. The deadline itself varies according to the application of two specific procedures: the so-called “common law” procedure and its alternative, the accelerated procedure.

In common law, the limitation period is set at six years. Concretely, this means that any rectification in the declaration of succession must occur before, otherwise the risk of no longer being able to initiate any proceedings.

Moreover, it should also be specified that only certain steps – sometimes essential, let’s face it! – may be subject to a limitation period.

Several acts are likely to be affected by the prescription of inheritance. This is the case for the following elements: