In an estate, the deceased may have lent money to an heir, for example one of his children. The Court of Cassation reminds us how this debt is reportable to the estate. The heir who requests the report of a debt by one of his co-heirs must prove its existence. In turn, the heir to whom the loan has been granted must prove that he has repaid the debt. If he does not, it will be deducted from his share of the inheritance.
A mother dies leaving two children and grandchildren inherited from her estate. In the course of the liquidation and sharing operations, a written statement shall appear that it had lent €91,469 to his son. He admits he borrowed that money and claims he repaid it.
Without being able to provide proof of any repayment, this heir has his share of inheritance diminished.
In its judgment of 12 February 2020, the Cour de Cassation stated that, in order to request the transfer of a debt to an estate, the existence of that debt must be proved in accordance with the rules of the ordinary law of evidence. Proof of repayment must also be provided to extinguish the obligation of the person who has gone into debt towards the other heirs.
