The right of first refusal clause and the associated deductions immediately affect the composition of an estate's assets

A married couple had amended their marriage contract in 2013 by including a preciput clause in it.

Following the death of his wife in 2015 and the filing of an estate tax return,administration determined that the estate taxes paid were insufficient.

It then issued a tax assessment to the heirs, finding that the surrender value of two life insurance policies that had been subject to a preliminary levy should be reinstated as part of the estate’s assets.

The adjustment was challenged all the way to the Court of Cassation.

The provision will first note that while the change in the matrimonial regime takes effect for the spouses on the date of the document, for third parties, it takes effect only “three months after it has been noted in the margin of the marriage certificate.”

It specifies, however, that in the event of a modification of the matrimonial regime through the inclusion of a preciput clause, "withdrawals made by the surviving spouse from the community property pursuant to that clause affect the composition of the estate’s assets used to determine the tax base for gift taxes, regardless of the date on which the amendment to the matrimonial regime was recorded in the margin of the marriage certificate."

The Court then overturned the appellate court's decision, which had held thatadministration a third party.

Commercial Court of Cassation, June 17, 2026, No. 25-10.143, Published

This legal watch produced by Mispelon Avocat, a law firm specializing in French tax audit and French tax litigation. You can follow this legal watch subscribing to the newsletter via this link.