Louisiana Estate Planning Basics: The Core Documents Every Adult Needs

A Louisiana estate plan makes sure your property goes to the people you choose, keeps your family out of avoidable court steps, and protects your wishes if you cannot speak for yourself. Louisiana is the only civil-law state, so the rules read differently from the rest of the country. You make a testament, not a generic will. You sign a mandate, not a standard durable power of attorney. Your estate moves through a succession, not common-law probate. And Louisiana is a community property state with forced heirship, which shapes who can inherit.

This guide covers the core documents every Louisiana adult should consider, how succession works, the small succession threshold, the state tax picture, and who inherits when there is no testament. It is an overview, so it links out to the deeper Louisiana guides as you go.

Why Estate Planning Matters in Louisiana

Without a Plan

If you die without a valid testament in Louisiana:

• The Louisiana intestate succession rules decide who inherits, by civil-law default
• Your family opens a court succession in district court
• A judge may pick who serves as tutor for your minor children
• Community and separate property each follow their own default order
• A surviving spouse may receive only a usufruct, not full ownership, of the community share

With a Plan

A clear Louisiana plan lets you:

• Name who receives your property, within the limits of forced heirship
• Name a succession representative to administer the estate
• Name a tutor for your minor children
• Name people to manage your money and health care if you cannot
• Reduce family conflict, delay, and cost

The Core Louisiana Estate Planning Documents

1. Last Will (Louisiana Testament)

A testament is the foundation of most Louisiana estate plans. Louisiana recognizes only two forms, and nothing else makes a valid will.

The two forms (La. Civ. Code art. 1574):

• Olographic testament. Written, dated, and signed entirely in your own handwriting. No notary or witnesses required (La. Civ. Code art. 1575).
• Notarial testament. Prepared in writing, dated, and signed before a notary and two competent witnesses (La. Civ. Code art. 1576).

What a testament does:

• Names who receives your property, subject to forced heirship
• Names a succession representative (executor)
• Names a tutor for minor children
• Can set up a trust or a usufruct for a beneficiary

Limits to know:

• A testament does not avoid succession; the parish court still acts on it
• It does not help while you are alive but incapacitated
• It cannot freely cut out a forced heir

The exact signing steps, witness rules, and the 2025 revision are covered in the Louisiana will requirements guide.

2. Durable Financial Power of Attorney (Mandate)

Louisiana did not adopt the Uniform Power of Attorney Act. What other states call a power of attorney is a mandate (procuration) under the Civil Code law of mandate, articles 2989 through 3034 (La. Civ. Code art. 2989).

What it does:

• Names a mandatary (agent) to handle your financial affairs
• Covers banking, real estate, and business matters you authorize
• Stays in effect if you later lose capacity, unless the document says otherwise

Louisiana points to know:

• A mandate is durable by default. Under La. Civ. Code art. 3026, your incapacity does not end the mandate unless you agreed otherwise.
• Louisiana has no statutory fill-in form. Authority comes from the words you write.
• Some acts must be granted expressly, such as making a gift, accepting or renouncing a succession, or making health care decisions (La. Civ. Code arts. 2996, 2997).

A mandate for real-estate and other formal acts is usually signed before a notary and two witnesses so banks and title companies will accept it. The signing rules and the express-authority list are in the Louisiana power of attorney guide.

3. Health Care Directive (Living Will and Medical Mandate)

Louisiana splits health care planning into two pieces.

Declaration concerning life-sustaining procedures (living will). Any adult may make a written declaration about withholding or withdrawing life-sustaining procedures if they later have a terminal and irreversible condition. The declaration must be signed before two witnesses (La. R.S. 40:1151.2). The witnesses cannot be related to you by blood or marriage and cannot stand to inherit from you (La. R.S. 40:1151.1).

Health care mandate. For everyday medical decisions, you appoint an agent through a mandate, with authority to make health care decisions granted expressly (La. Civ. Code art. 2997). This is separate from the end-of-life declaration.

Louisiana also runs a Living Will Registry through the Secretary of State and issues do-not-resuscitate bracelets to qualified patients (La. R.S. 40:1151.2). The full surrogate priority list and revocation rules are in the Louisiana health care directive guide.

4. Revocable Living Trust (Optional)

A Louisiana revocable living trust holds property during your life and passes it at death under the Louisiana Trust Code, La. R.S. 9:1721 and the sections that follow. Louisiana did not adopt the Uniform Trust Code.

A trust can be useful, but it is not the default here. Many Louisiana plans rely on a testament plus usufruct instead. Out-of-state trust forms often do not fit Louisiana rules, and forced heirship still applies to assets you try to route around it. To weigh a trust against a will, see will vs trust and the Louisiana revocable living trust guide.

5. Tutorship Designation for Minor Children

Louisiana uses the term tutor for the person who cares for a minor child and the child's property. You can name a tutor for your children in your testament, so a parish judge does not have to choose without your input. The court process and alternatives are covered in the Louisiana guardianship planning guide.

How Succession Works in Louisiana

Louisiana does not "probate" an estate the way common-law states do. You open a succession in the district court for the parish where the decedent was domiciled. A succession representative, called an executor under a testament or an administrator without one, gathers the property, pays debts, and asks the court for a judgment of possession that places the heirs or legatees in ownership.

A few Louisiana realities shape every succession:

• Community and separate property are treated separately. The decedent owns only a one-half share of community property, and that share passes through the succession.
• Usufruct and naked ownership often split. A surviving spouse may take a usufruct over the community share while the children take the naked ownership (La. Civ. Code art. 890).
• Forced heirship can override a testament for qualifying children.

The full path, the timeline, and the costs are in the Louisiana succession guide.

The Louisiana Small Succession Threshold

Not every estate needs a full court succession. Louisiana allows a small succession by affidavit when the Louisiana property is worth $125,000 gross or less, valued as of the date of death, or when the death happened at least 20 years ago at any value (La. C.C.P. art. 3421).

Two cautions:

• The test uses gross value at the date of death, before subtracting any mortgage or debt.
• Older pages still print the outdated $75,000 figure. The current statute reads $125,000. Read the dollar amount in the statute yourself.

The signing rules, what the affidavit must state, and how it transfers title are in the Louisiana small succession affidavit guide.

Does Louisiana Have an Estate or Inheritance Tax?

No, on both counts.

• No inheritance tax. Louisiana repealed its inheritance tax effective January 1, 2012. No inheritance tax receipts are issued regardless of the date of death.
• No estate transfer tax. No Louisiana estate transfer tax is due for deaths after December 31, 2004, because the federal credit it relied on ended.

So Louisiana imposes no estate, inheritance, or estate transfer tax on recent deaths (Louisiana Department of Revenue). A few tax tasks can still apply: a final individual income tax return, a Louisiana fiduciary income tax return if the succession earns income, and the federal estate tax, which reaches only very large estates above the federal exclusion amount.

Who Inherits With No Testament (Intestacy Basics)

When there is no valid testament, Louisiana's intestate rules in the Civil Code (arts. 880 and following) decide who inherits. Because Louisiana is a community property state, the analysis first sorts each asset as community or separate.

Here is the short version:

• Community property, no descendants. The surviving spouse takes the decedent's community share in full ownership (La. Civ. Code art. 889).
• Community property, with descendants. The descendants take the naked ownership of the decedent's community share, and the surviving spouse takes a usufruct over it. That usufruct ends at the spouse's death or remarriage unless the testament says otherwise (La. Civ. Code art. 890).
• Separate property. It passes first to descendants, then to siblings and parents, and only later to the surviving spouse if no closer relatives survive (La. Civ. Code arts. 891-894).

Forced heirship. Louisiana is the only state with forced heirship. A child who is 23 or younger at your death, or a child of any age who cannot care for themselves because of a lasting disability, is a forced heir entitled to a protected share called the legitime (La. Const. art. XII, sec. 5; La. Civ. Code arts. 1493-1495). You cannot freely disinherit a forced heir. This applies whether or not you leave a testament.

The full distribution scenarios, representation, and the usufruct rules are in the Louisiana intestate succession guide.

How These Pieces Fit Into Your Estate Plan

Think of the documents as a set, not a single form:

• A testament decides who inherits, within forced heirship.
• A mandate lets someone manage your finances if you cannot.
• A health care directive covers medical and end-of-life decisions.
• A tutorship designation protects minor children.
• A trust is an optional tool for some families.

Each one solves a different problem. A testament does nothing while you are alive and incapacitated. A mandate does nothing after death. Most adults benefit from at least the testament, the mandate, and the health care directive. For the national overview of how these documents work together, see estate planning.

Getting Started

1. List your property. Sort it into community and separate where you can, and note real estate by parish.
2. Decide your goals. Who should inherit, who should manage your money, who should make medical calls, and who should care for minor children.
3. Choose the people. A succession representative, a mandatary, a health care agent, and a tutor for minor children.
4. Pick your documents. At minimum, a testament, a mandate, and a health care directive. Consider a trust only if it fits your facts.
5. Sign with the right formalities. A notarial testament needs a notary and two witnesses. A living will needs two qualifying witnesses. Get the formalities right, because Louisiana courts read them strictly.
6. Store and share. Keep originals safe and tell your representative and agents where to find them.
7. Review after life changes. Marriage, divorce, a birth, a death, or a move into or out of Louisiana can change the plan.

When to Hire a Louisiana Attorney

Civil-law rules trip up out-of-state forms and good intentions. Consider professional help if you have:

• Forced heirs, or a plan that affects the legitime
• A blended family or children from more than one relationship
• Community and separate property questions
• Real estate, a business, or a family farm
• A plan that uses a usufruct or a trust
• Property or beneficiaries in more than one state

The Bottom Line

Louisiana estate planning follows civil-law rules that look different from the other 49 states. A valid testament, a durable mandate, and a health care directive cover the core needs for most adults, while forced heirship and community property shape what you can do with your property. Louisiana charges no estate or inheritance tax, and small estates of $125,000 gross or less can often skip a full court succession. Confirm anything that affects your situation with a licensed Louisiana attorney before you sign.

Related Louisiana Guides

• Louisiana Will Requirements
• Louisiana Power of Attorney
• Louisiana Health Care Directive
• Louisiana Revocable Living Trust
• Louisiana Guardianship Planning
• Louisiana Intestate Succession
• Louisiana Succession Guide

Official Sources

Sources

This guide is general information, not legal advice. Consult a qualified attorney about your situation. It is not legal advice.