Louisiana succession is governed by the Louisiana Civil Code (La. Civ. Code arts. 871–1762) and the Louisiana Code of Civil Procedure (La. Code Civ. Proc. arts. 2811–3437). Successions are filed in the District Court of the parish of the deceased's domicile at death. Louisiana is the only civil law state in the United States — the rules, terminology, and process are fundamentally different from the other 49 states. Louisiana has no estate tax and no inheritance tax; only income tax filings are required at the state level.
Louisiana succession terminology differs from all other states. "Testament" = will. "Succession representative" = executor. "Succession" = probate/estate. "Immovable property" = real estate. "Movable property" = personal property. "Judgment of Possession" = final order transferring title. "Parish" = county. Every step of the process uses Louisiana civil law concepts.
Publish notice to creditors immediately after appointment. The 3-month creditor claim period (La. Code Civ. Proc. art. 3244) runs from the date of publication in the parish's official journal — not from the date of appointment or from death. Publish as soon as you receive your Letters Testamentary. Every week of delay extends the minimum succession closing date.
Two Types of Louisiana Succession
Testate succession — the deceased left a valid testament (notarial or olographic). The court probates the testament and appoints the named succession representative (executor). The distribution follows the testament subject to forced heirship rights.
Intestate succession — the deceased left no valid testament, or the testament is invalid under Louisiana law. Distribution follows Louisiana's intestacy law (La. Civ. Code arts. 880–905): descendants inherit first; if none, the surviving spouse inherits the deceased's share of community property; then parents, siblings, and more remote relatives.
A standard common-law will (typewritten, signed by two witnesses, no notary) is NOT valid in Louisiana. If the deceased's will doesn't meet the requirements for a Louisiana notarial or olographic testament, the succession must proceed as intestate. Confirm testament validity before relying on it for distribution.
Phase-by-Phase: Louisiana Succession
Phase 1: Filing (Month 1)
- Order 10–12 certified death certificates from Louisiana Department of Health Vital Records (ldh.la.gov)
- Confirm the testament is notarial (La. Civ. Code art. 1577) or olographic (art. 1575) — or proceed as intestate
- File Petition for Probate of Testament and Petition for Appointment of Succession Representative with the District Court clerk of the parish of domicile
- Pay filing fee ($150–$400 depending on parish)
- Attach the original testament (notarial) or submit the olographic testament for court verification
- Receive the court's hearing date
Phase 2: Opening Hearing and Appointment (Month 1)
- Attend the District Court hearing
- Receive Order Probating Testament (or Order of Intestate Succession if intestate)
- Receive Order Appointing Succession Representative
- Take the oath of the succession representative
- Obtain certified copies of Letters Testamentary (or Letters of Administration) — order 10–12
- Post bond if required by the court (unless waived by the testament)
Phase 3: Notice to Creditors (Publish immediately after appointment)
- Publish notice of the succession opening in the official journal (journal officiel) of the parish once
- First publication date starts the 3-month creditor claim period (La. Code Civ. Proc. art. 3244) — publish the week you receive Letters Testamentary
- Send direct written notice to all known creditors
- Every week of delay in publishing extends the minimum succession closing date by one week
- Without publication, ordinary prescription for creditor claims may run for years — always publish
Phase 4: Detailed Descriptive List — DDL (Within 3 Months of Appointment)
- Apply for the estate EIN at irs.gov/ein; open a succession bank account using the EIN and Letters Testamentary
- Identify and classify all assets as community vs. separate property
- Obtain fair market value for all assets at date of death — formal real estate appraisals for immovable property
- Prepare the Detailed Descriptive List (DDL) listing all community and separate property with values
- File the DDL with the District Court within 3 months of appointment (La. Code Civ. Proc. art. 3136)
Phase 5: Claims and Taxes (Months 2–5)
- Wait for the 3-month creditor period to expire from the date of publication
- Review all creditor claims; disallow invalid claims in writing
- Pay valid claims in priority order: administration expenses → funeral costs → secured creditors → unsecured creditors
- File the deceased's final Louisiana Form IT-540 (due April 15) and federal Form 1040
- File Louisiana Form IT-541 (fiduciary income) if the succession earns income during administration
- No Louisiana estate tax — no Louisiana Form 706 equivalent; no Louisiana inheritance tax
Phase 6: Distribution — Judgment of Possession (After All Debts Paid)
- Prepare the Tableau of Distribution — complete accounting of all income, expenses, and proposed distributions
- File the Tableau with the court and allow the required notice period for heirs and creditors to object
- File Petition for Judgment of Possession naming all heirs and legatees with their fractional interests
- Address forced heirship — include the legitime for each forced heir (children under 24 or permanently disabled)
- Specify any usufruct for the surviving spouse over community property (La. Civ. Code art. 890)
- Receive the Judgment of Possession signed by the District Court judge
- Record the Judgment of Possession in the conveyance records of each parish where immovable property (real estate) is located — this transfers title
- Present the recorded Judgment to banks and financial institutions to transfer movable property
- Transfer vehicles via the Louisiana Office of Motor Vehicles using the Judgment and death certificate
- Obtain signed receipts and releases from each heir and legatee
Phase 7: Closing (Month 6+)
- Confirm all creditor claims are paid or barred by prescription
- Confirm all income tax returns are filed and any balances paid
- File Petition for Final Discharge of the succession representative
- Receive Order of Final Discharge — this formally terminates your fiduciary authority and protects you from future claims
- Close the succession bank account after all disbursements
- Retain all succession records for at least 3 years
Forced Heirship: What Succession Representatives Must Know
Forced heirship applies to children under 24 or permanently disabled.
- Who qualifies: Children of the deceased who are 23 years old or younger at the time of death, OR permanently incapable of caring for themselves due to mental or physical incapacity (La. Civ. Code art. 1493)
- The legitime: 1/4 of the estate for one forced heir; 1/2 for two or more forced heirs
- Cannot be disinherited except for specific grounds: La. Civ. Code art. 1494 lists the limited grounds for disinherison; the grounds must be stated in the testament
- Must be addressed in the Judgment of Possession: The Judgment must reflect the forced heir's legitime — courts will not sign a Judgment that improperly excludes a forced heir
- Forced heirs are different from pretermitted heirs in other states — the Louisiana system is stronger and more strictly enforced
Louisiana Income Tax: What the Succession Owes
No estate tax. No inheritance tax. Flat income tax only.
- Form IT-540 — deceased's final Louisiana individual income tax return; due April 15 of the following year
- Form IT-541 — Louisiana Fiduciary Income Tax Return; required if the succession earns income
- Flat 3% rate — Louisiana enacted a flat individual income tax rate effective 2025; verify at revenue.louisiana.gov
- No Louisiana estate tax — no state Form 706 equivalent
- No Louisiana inheritance tax — repealed effective January 1, 2004
Louisiana's flat 3% income tax is among the lowest in the South. If the succession holds income-producing assets — rental property, investment accounts, mineral royalties — the fiduciary income tax (Form IT-541) is modest compared to neighboring states like Arkansas (4.4%), Mississippi (~5%), or Alabama (5%). Consider distributing income to heirs where possible to shift income to their individual returns at potentially similar or lower rates.