Louisiana Succession: The Basics
Louisiana succession law 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. If the deceased was not domiciled in Louisiana but owned immovable property (real estate) here, file in the parish where the property is located.
Louisiana is also a community property state. Only the deceased's half of community property passes through succession — the surviving spouse already owns the other half outright. Identifying which assets are community vs. separate property is one of the most important early tasks in a Louisiana succession.
Small Succession Affidavit (La. R.S. 9:1421)
If the total value of movable property (personal property) in the succession does not exceed $125,000, you may be able to use Louisiana's Small Succession Affidavit to transfer assets without opening a judicial succession in District Court.
| Factor | Small Succession Affidavit | Judicial Succession |
|---|---|---|
| Movable property threshold | $125,000 or less | Any amount |
| Immovable property (real estate) | ❌ Not eligible — requires judicial succession | ✓ Handled via Judgment of Possession |
| Wait period | None required | 3-month creditor period after publication |
| Court filing | Not required | Required — District Court |
| Forced heirs involved | Use with caution — consult succession law | Addresses forced heirship formally |
| Disputed succession | Not suitable | Required |
Forced Heirship in Louisiana
Louisiana's forced heirship (La. Civ. Code art. 1493) is unique in the United States. A forced heir is a child of the deceased who, at the time of the deceased's death, is:
- 23 years of age or younger, OR
- Permanently incapable of taking care of their person or administering their estate due to a mental or physical incapacity
Forced heirs are entitled to a mandatory portion of the estate — the legitime — regardless of what the testament says:
- One forced heir: 1/4 of the estate
- Two or more forced heirs: 1/2 of the estate
Community Property vs. Separate Property
Louisiana's community property regime (La. Civ. Code art. 2336) means that property acquired during the marriage is presumed to be jointly owned — each spouse owns an undivided one-half interest. Only the deceased's half of community property passes through succession. The surviving spouse's half is already theirs and does not go through succession.
| Property Type | Goes Through Succession? | Notes |
|---|---|---|
| Community property — deceased's half | Yes — 100% of deceased's half | Surviving spouse already owns the other half |
| Separate property (owned before marriage; gifts/inheritances during marriage) | Yes — 100% | Passes entirely through succession |
| Surviving spouse's half of community property | No | Already belongs to the surviving spouse |
| Non-probate assets (beneficiary designations, joint tenancy) | No | Transfer by operation of law outside succession |
The surviving spouse often receives a usufruct (right of use) over the deceased's half of community property under La. Civ. Code art. 890 if there are no forced heirs, or if forced heirs agree. The usufruct terminates on remarriage or death of the surviving spouse, at which time the naked ownership passes to the descendants.
Valid Testaments in Louisiana
Louisiana recognizes only two forms of valid testaments. A typewritten will signed by two witnesses only (without a notary) is NOT valid in Louisiana.
| Testament Type | Requirements | Notes |
|---|---|---|
| Notarial Testament | Signed in presence of a notary and two witnesses (La. Civ. Code art. 1577); testator must sign or acknowledge signature before all three | Most common; notary retains the original; can be registered in notarial archives |
| Olographic Testament | Entirely handwritten by the testator; dated; signed (La. Civ. Code art. 1575) | Every word must be in the testator's handwriting — not typed, not printed; must be probated by the court |
| Typewritten will with witnesses only | ❌ NOT VALID in Louisiana | Standard common-law will form used in other states is not recognized in Louisiana |
Louisiana Succession Process: Phase-by-Phase
Phase 1 — Opening (Month 1): Order 10–12 certified death certificates from Louisiana Department of Health Vital Records (ldh.la.gov). Identify the testament; confirm it is notarial or olographic. Identify all heirs and legatees. Determine community vs. separate property. File Petition for Probate of Testament (or Petition for Appointment of Administrator if intestate) with the District Court. Pay filing fee ($150–$400). Receive a hearing date.
Phase 2 — Appointment (Month 1): Attend court hearing. Receive Order Probating Testament and Order Appointing Succession Representative. Take the oath. Obtain certified copies of Letters Testamentary or Letters of Administration — order 10–12; each institution requires its own original copy.
Phase 3 — Notice to Creditors (Publish immediately): Publish notice of the succession opening in the official journal (journal officiel) of the parish once. Publication starts the 3-month creditor claim period under La. Code Civ. Proc. art. 3244. Send direct written notice to all known creditors. Every week of delay in publishing extends the creditor claim period.
Phase 4 — Detailed Descriptive List (Within 3 Months of Appointment): Apply for estate EIN at irs.gov/ein; open succession bank account using EIN and Letters Testamentary. Identify and value all assets at date of death — community and separate property. Obtain real estate appraisals. File the Detailed Descriptive List with the District Court within 3 months of appointment.
Phase 5 — Claims and Taxes (Months 2–5): Wait for 3-month creditor period to expire from date of publication. Review and pay valid claims in priority order. File the deceased's final Louisiana Form IT-540 (April 15) and federal Form 1040 (April 15). File Louisiana Form IT-541 and federal Form 1041 if the succession earns income. No Louisiana estate tax or inheritance tax filing required.
Phase 6 — Distribution: Judgment of Possession (After Debts Paid): Prepare the Tableau of Distribution (final accounting). File Petition for Judgment of Possession naming all heirs and legatees with their fractional interests, community vs. separate property classification, and any usufruct for the surviving spouse. Address forced heirship. Receive the Judgment of Possession signed by the judge. Record the Judgment in the conveyance records of each parish where immovable property is located.
Phase 7 — Closing (Month 6+): File Petition for Final Discharge of the succession representative. Receive Order of Final Discharge. Close the succession bank account. Distribute any remaining movable property per the Judgment. Retain all records for at least 3 years.
Louisiana Income Tax: What the Succession Owes
- Form IT-540 — deceased's final Louisiana individual income tax return; covers Jan. 1 through date of death; due April 15 of the following year
- Form IT-541 — Louisiana Fiduciary Income Tax Return; required if the succession earns income during administration (interest, rent, dividends, capital gains)
- Flat 3% rate — Louisiana enacted a flat income tax rate effective 2025; verify current rate at revenue.louisiana.gov
- No Louisiana estate tax — no state Form 706 equivalent required
- No Louisiana inheritance tax — repealed effective January 1, 2004; all heirs receive their share free of state inheritance tax
- Federal returns still required — federal Form 1040 (final return) and federal Form 1041 (if succession income exceeds $600)
Key Louisiana Succession Statutes
| Topic | Citation |
|---|---|
| Definition of succession | La. Civ. Code art. 871 |
| Forced heirship / legitime | La. Civ. Code arts. 1493–1503 |
| Community property regime | La. Civ. Code arts. 2336–2369 |
| Notarial testament | La. Civ. Code art. 1577 |
| Olographic testament | La. Civ. Code art. 1575 |
| Small succession affidavit | La. R.S. 9:1421 et seq. |
| Succession procedure (judicial) | La. Code Civ. Proc. arts. 2811–3437 |
| Detailed Descriptive List (inventory) | La. Code Civ. Proc. art. 3136 |
| Notice to creditors / creditor period | La. Code Civ. Proc. art. 3244 |
| Judgment of Possession | La. Code Civ. Proc. arts. 3061–3062 |
| Surviving spouse usufruct | La. Civ. Code art. 890 |