Common Louisiana Succession Mistakes to Avoid

It is a 'succession,' not 'probate'

Louisiana opens a succession in the parish district court; there is no separate probate court and no statewide numbered probate forms.

Classify community vs. separate property first

Only the decedent's one-half of community property passes through the succession; separate property follows a different default order (La. Civ. Code Arts. 889-896).

Respect the surviving spouse's usufruct

If there are descendants and community property, the surviving spouse generally takes a usufruct and the descendants the naked ownership (La. Civ. Code Art. 890).

Check for forced heirs before distributing

Descendants 23 or younger, or permanently incapacitated descendants of any age, are forced heirs entitled to the legitime (La. Const. art. XII, § 5; La. Civ. Code Arts. 1493-1495).

Use the small succession affidavit when it fits

If Louisiana property is $125,000 gross or less at death (or the death was 20+ years ago), you may avoid a court succession (La. C.C.P. arts. 3421, 3431-3434).

There is no Louisiana estate or inheritance tax

Louisiana's inheritance tax was repealed effective 1/1/2012 and no estate transfer tax is due for deaths after 12/31/2004, but final and fiduciary income tax tasks remain.