How Succession Works in Louisiana

Louisiana genuinely operates differently from every other state when it comes to inheritance - worth understanding both the distinctive terminology and the substantive rules behind it.

Why does Louisiana use different terminology than every other state?

Louisiana is the only U.S. state with a civil law system rather than common law - a legacy of its French and Spanish colonial history. This shapes both the terminology used and some genuinely different substantive rules around inheritance. What other states call probate, Louisiana calls a succession. What other states call an executor, Louisiana calls a succession representative. These aren’t just different words for the same thing - they reflect Louisiana’s distinct civil law framework.

What is forced heirship?

Under Louisiana Civil Code art. 1493, a parent generally cannot fully disinherit certain children, regardless of what a will says. Forced heirs are:

• Children under 24 years old at the time of the parent’s death
• Children of any age with a permanent physical or mental disability that prevents them from caring for themselves

These forced heirs are entitled to a guaranteed minimum share called the légitime - one-fourth of the estate if there’s one forced heir, or one-half if there are two or more. A will can only exclude a forced heir on specific, narrow legal grounds (such as the heir having struck the parent or attempted their life), and those grounds must be expressly stated in the will itself.

Are there simplified options too?

Not every Louisiana succession requires full judicial administration - see our companion piece on the small succession affidavit for a simplified alternative available to qualifying smaller successions.

Does Louisiana have a state estate or inheritance tax?

No - Louisiana’s estate tax was eliminated when the federal state death tax credit was phased out, and the state has no inheritance tax.

What should I do next?

If the deceased had children under 24, or a child of any age with a permanent disability, understand that forced heirship applies regardless of what a will says - this is worth discussing with a Louisiana succession attorney early, since it can affect how a will is actually carried out. If the succession seems straightforward and there’s no will, check whether the small succession affidavit applies instead of a full judicial succession.

Add this to your Final Day Plan: if you have children under 24 or a child with a permanent disability, know that Louisiana law guarantees them a share of your estate regardless of what your will says - it’s worth discussing with an attorney while planning, not something your family should discover afterward.

Louisiana law can change, and specific circumstances vary considerably - forced heirship in particular has real complexity beyond what’s covered here. This is general educational information, not legal advice - consult a Louisiana-licensed attorney for guidance specific to your situation.