Inheritance tax wherabouts unknown

[sackville]

What is the situation should a deceased person have children - who would legally inherit part of the estate but their wherabouts is unknown?

[val douest]

We recently bought some land and a ruined house adjoining our property.  The house had been empty since 1948 because it was then inherited by the six children of the old lady who died.  One beneficiary did not get on with his siblings and refused to sign any documentation which effectively blocked the sale.  It was only when the elderly grandson of the original owner decided to sort out the situation that progress was made.  It took him several years to trace all the descendants with an interest in the estate (there were 18 of them scattered all over France) and to obtain signed authorisation to proceed on their behalf.  He then passed everything back to a notaire (the original notaire had lost most of the paperwork before he died) who required his own authorisation documentation (though at least he didn't have the job of tracing everyone).  We were approached and a price was agreed but a further two and a half years passed before we actually signed the Act de Vente (one of the inheritors died during that period which meant his descendants had to be traced!). 

I am told that things are changing and I believe that these days it would not be possible for one inheritor to block the distribution of the estate in this way - though a court ruling might be required.  If the whereabouts of a beneficiary is unknown, real efforts must be made to trace him/her (with the costs presumably falling against the estate).  The notaires site (www.notaires.fr) mentions using a genealologist.  But I believe that if this proves impossible a court judgement can be sought which allows the distribution of the estate to go ahead.....in the fullness of time!

[Judith]

I have been told that there is a whole department somewhere in Paris just to track "lost" beneficiaries to estates, but after what you have said I wonder how true that is.  Maybe it depends on the amount of the legacy involved!

[Clair]

[quote user="val douest"] One beneficiary did not get on with his siblings and refused to sign any documentation which effectively blocked the sale. [...]  I believe that these days it would not be possible for one inheritor to block the distribution of the estate in this way - though a court ruling might be required.[/quote]

Where a property belongs to several beneficiaries, it is held "en indivision", meaning the beneficiaries cannot sell their own share or part without the others' agreement.

By law, no-one can be forced to remain in "indivision" and if there is a disagreement between the beneficiaries about the sale, one of them can apply for a "partage judiciare" from the tribunal.

There are numerous agencies advertising their finding services for missing beneficiaries. They can only be asked to do searches by a person who has a "direct and legitimate interest in either the identification of the beneficiaries or the settlement of the succession."