France inheritance rules: inventory protects heirs and nursing‑home aid may be reclaimed

A succession inventory in France lists and values all assets of a deceased person, allowing heirs to limit tax liabilities, avoid assuming hidden debts and reduce family disputes. By documenting the estate, the inventory replaces the default "forfait mobilier" tax calculation and enables heirs to accept the inheritance only up to the net value of assets, protecting personal wealth.

Separately, French departments that provide Aid for Accommodation in Nursing Homes (ASH) can request repayment from heirs if an investigation shows that the resident transferred assets or made donations within ten years before entering care. An example from Pas‑de‑Calais describes a son who, after receiving a €30,000 donation from his father before the father moved into an EHPAD, was later asked to reimburse the €18,900 of ASH paid by the department. The case illustrates how the state seeks to recover assistance when it believes the elder deliberately reduced their capacity to pay for nursing‑home costs.