What to do in the case of a death in France

 THE first thing that is required is for a doctor to make a constat de décès - to legally state that the person has died. The doctor will provide a death certificate, apart from in the event of a violent death such as one from an accident or a suicide. Violent deaths must be notified to the police or gendarmerie, who then provide a death certificate.

 Next, and within 24 hours, an official déclaration de décès must be made, which can be done by anyone. If you contact a local funeral director's (pompes funèbres) they will do this for you. However, if the death occurs in hospital, the hospital will make the declaration for you at the local mairie. Otherwise, you should declare it yourself at the mairie where the death occurred, by taking a form of ID to prove who you are, as well as ID for the deceased which can include the deceased person's passport or a birth or marriage certificate (or a copy of them). You must also bring the death certificate. You have to sign the declaration de décès.
The mairie will then provide a burial permit (un permis d'inhumer). The burial may not take place until at least 24 hours after the death and no later than six days (not including Sundays and bank holidays). If required, authorisation to take the body out of the commune in which the coffin has been sealed must be obtained from the mairie of the commune separately.
In the case of a violent death a judge will give authorisation for a burial permit to be provided after a forensic doctor has made a report and the police have investigated. For further help you should speak to your mairie or, in the event of a violent death, contact the police or gendarmerie.

 If the deceased person had not reserved a cemetery plot, enquiries must be made as soon as possible at the mairie of the relevant commune. A covering surface should be placed over the grave within three months and, after that, a headstone or other monument can be installed.
Permission for a cremation has to be sought separately, from the mairie where the person died, or, if the body has been moved, the one in the commune where the body was placed in the coffin.

 Other matters to be considered following a death include:

Inheritance rights. If there is no will and an estate worth less than €5,335, the surviving spouse or direct heirs can seek a certificat d'hérédité (inheritance certificate) from the mairie of the commune where the deceased lived, or that of one of the heirs, allowing them to inherit.
This should be done as soon as possible. In all other cases it is necessary to speak to
a notaire (lawyer). There is no strict time limit for this, although notaire Pierre Lemée, from the Calvados department in Normandy, advised it should be done within two weeks to a month.
This is because it takes time to assemble the relevant paperwork and if the process takes longer than six months then financial penalties are incurred by the heirs.

Income tax. In the six months after the death, the surviving spouse or one of the heirs must declare the family income between January 1 and the date of the death. Secondly, before the usual date when income declarations have to be made (the next one will be spring 2008) the spouse or civil partner should declare their own income, and that of any dependents, from the date of the death up to the end of the year when the death occurred. These declarations must be made at the Centre des Impôts (Tax Centre) where the deceased person lived. In their own income tax declarations, a surviving spouse continues to benefit from income tax deductions connected to being married.

Pension Payments. A surviving spouse of a person who was retired, or near to retiring, may be eligible to receive their pension payments, or part of them.
The surviving spouse of a working person, or one who was registered unemployed, or claiming disability benefits, may be entitled to temporary widower's benefits (allocation veuvage).
If the deceased person paid into the French social security system a payment called capital-décès - equal to three months' salary (within limits) - is paid out to their spouse or dependents to help with the costs associated with the death.
It should be claimed from the local Caisse Primaire d'Assurance Maladie within a month of the death, otherwise it is paid automatically after a period of two years.