Firstly excuse my ignorance to this law but within a large group of friends here in France, no one was aware that when ones spouse dies you are liable to pay a tax on their assets (including shared assets). Can someone please clarify this law as I have a friend and neighbour who has just lost his wife to cancer and whislt dealing with his grief is now faced with the complications of right to succession. Having bought 'en tontine' it was thought assets were transferred to the surviving spouse. He has been advised by a notaire that his assets will now be valued and faces a tax payment of 10% of the value. He is aware that he has 76,000euro tax free.