Proportional
Fees
When ?
- the research in progress leads to revealing, to an heir,
inheritance rights
- the investigations conducted have permitted to justify the inheritance rights
of an heir.
On what basis
?
The fees are collected on the net asset of inheritance
tax and of all expenses relating to the settlement of the inheritance,
such as it is foreseen by the disclosure contract or the justificatory
contract. This percentage varies according to the degree of kinship.
The disclosure contract
For a long time the jurisprudence has validated the disclosure contract
subjected by the genealogist specializing in inheritances to the
heirs found (see TC of CHATEAUDUN on the February 26th, 1949).
The disclosure to the heir of his inheritance rights must be confirmed
by a letter of disclosure in which the genealogist discloses the
origin of the rights and the kinship tie uniting the deceased to
the heir. The reality of such a disclosure constitutes an exception
to the fiscal rule according to which the rights of the inheritance
must be settled within the six months following the date of the passing
away of the deceased. The point of departure of this delay is therefore
the date of disclosure to the heirs of their rights [n° 3637
of the Dictionary of legal tax].
The disclosure contract must expressly forsees that the genealogist
undertakes the research at his own risk and peril and cannot in the
case of unsuccessful results, for whatever reason, demand that the
heir reimburse expenses already incurred.
Fixed Fees
When ?
The genealogist specializing in inheritances- in order to guarantee
the Notary who is liquidator- confirms, after doing research, the
devolution in profit of the known heir(s). The genealogist remits
a certified genealogical chart to the notary, in this way committing
his responsibility.
On what basis ?
The remuneration is defined by the genealogist on a fixed basis,
according to level of difficuly and the size of the investigations
needed. It takes into account the global value of the inheritance.
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