life and notary fees insurance

(Independent Insurance Agent)By cons, TAX, life insurance may in some circumstances give rise to inheritance and therefore give rise to fees for your lawyer. The life insurance contracts whose outcome raises inheritance tax ( and provided that the notary is responsible for paying these rights) should be incorporated in the basis for fees, although life insurance is out CIVILEMENT succession.
In what situations life insurance contracts are part of the legal fees of plate?
Thus, every time the life insurance policies are causing the payment of inheritance tax, the tax base must be integrated into the base of your notary fees. In fact, this situation is rare, since identifies only one case:
(Life insurance leads live transfer)

Premiums paid in excess of € 30,500, on an open contract after November 20, 1991, after 70 years of the insured, the beneficiary is not the spouse, civil partner for . We are not talking only of the acquired capital of premiums paid in excess of € 30,500. This is actually the capital death taxed under  of the General Tax Code.
In all other cases, your lawyer should not take emoluments on capital provided by the benefit of a life insurance policy. The contracts that are not born emoluments are:
Life insurance policies taken before November 20, 1991 regardless of the age of the policyholder ;

Life insurance policies taken before October 13, 1998, totally exempt from inheritance tax;
Life insurance contracts subscribed after October 13, 1998, subject to the flat tax of 20% after € 152 500 per beneficiary;
(Insurance agency management system)
The life insurance contracts which the beneficiary is the spouse or civil partner, always exempt regardless of the date of subscription of the contract.
Contracts signed after November , 1991 and after 70 years of the insured, but the amount of premiums paid less than € 30,500
Can we avoid this integration in the basis for the notary fees?
Is the fact for the beneficiary to file a partial declaration of succession to the tax administration could afford to waive the fees on life insurance policies
(Life insurance marketing)?
Indeed, it is not uncommon for beneficiaries of a life insurance policy to make a statement directly to the tax authorities, without going through the notary in charge of the estate. This deposit a partial declaration can receive faster life insurance capital without having to wait the end of the devolution.
The question is open, but in my humble opinion, your lawyer would be quite right to include the premiums paid in excess of € 30,500 after 70 years of the insured for the calculation of his emoluments.

The question remains and hopefully some answers to many notaries I know the site reader.
The fate of life insurance policies taken out by the taxable spouse under the ministerial response BACQUET
Of course, this analysis only covers the life insurance contracts taken out by the deceased subscription, ie on terminated contracts whose capital is paid to the designated beneficiaries.
Life insurance contracts subscribed by the surviving spouse, not untied, sdnt integrated into the estate assets and thus increases the base salary of the notary, provided that under the Ministerial BACQUET answer:
(Life insurance IMO)
The couple were married under a community plan;
The life insurance contract purchased by the surviving spouse is powered with mutual funds (or lack of evidence of a diet with equity);
According to the BACQUET ministerial response (see article: Life and death duties: contracts spouse are taxable (Departmental Response BACQUET and PRORIOL) , the cash value of life insurance policies purchased with funds made part of the community assets subject to inheritance rights in common law conditions.
In this regard, the amount of unsettled life insurance capital will increase the base for legal fees.