LA state guide
Louisiana estate risk overview
This guide explains how estate outcomes work in Louisianawhen there is no plan. We cover intestacy rules, probate flow, guardianship defaults, and tax exposure in clear, educational language.
Snapshot
Key default outcomes
- Intestacy laws determine who receives assets.
- Probate court oversees the estate and public filings.
- Guardianship for minors is court-appointed if needed.
- State and federal tax rules may apply to larger estates.
What happens without a will
Louisiana intestacy depends on whether property is community or separate, with descendants inheriting first and special usufruct rights for surviving spouses and parents.
- Descendants succeed to the property of their ascendants and take by representation when applicable.
- If there are no descendants, the surviving spouse succeeds to the decedent’s share of community property.
- If descendants survive, the surviving spouse has a usufruct over the decedent’s community-property share until death or remarriage.
- If there are no descendants but parents and siblings, siblings inherit separate property subject to a usufruct in favor of the parents.
- If there are no descendants and no parents, siblings inherit separate property; if no siblings, parents inherit.
- If the order of death cannot be determined, each person is deemed to have predeceased the other for succession purposes.
Sources
- https://law.justia.com/codes/louisiana/civil-code/article-888/
- https://law.justia.com/codes/louisiana/civil-code/article-889/
- https://law.justia.com/codes/louisiana/civil-code/article-890/
- https://law.justia.com/codes/louisiana/civil-code/article-891/
- https://law.justia.com/codes/louisiana/civil-code/article-892/
- https://www.nolo.com/legal-encyclopedia/intestate-succession-louisiana.html
- https://law.justia.com/codes/louisiana/civil-code/article-938/
Probate process
Louisiana allows a small succession affidavit for qualifying estates, avoiding a judicial opening in many cases.
- A small succession applies when Louisiana property is valued at $125,000 or less, or when the death occurred at least 20 years before the affidavit filing.
- When judicial opening is not required, heirs can execute a small succession affidavit to transfer property.
- The affidavit includes the decedent’s death and domicile information and identifies heirs and notice steps.
- Small succession affidavits must be executed by the heirs or legatees and notarized.
Estate and inheritance tax exposure
Louisiana has no inheritance tax and no estate transfer tax is due for deaths after December 31, 2004.
- Inheritance tax was repealed effective January 1, 2012.
- The estate transfer tax is tied to the federal state death tax credit; no state estate transfer tax is due for deaths after December 31, 2004.
- With no state death tax, tax exposure is primarily federal when the estate exceeds the federal exemption.
Guardianship for minors
Louisiana uses tutorship for minors: the surviving parent is tutor by right, and courts appoint a tutor when no parent or appointed tutor is available.
- Upon the death of a parent, tutorship belongs of right to the surviving parent.
- A surviving parent may appoint a tutor by will or a notarial declaration.
- If a minor has no tutor by right or appointment, the court appoints a dative tutor.
- Parents can nominate a guardian by will or written instrument, subject to court approval.
Risk areas
Explore estate risk dimensions in Louisiana
Intestacy risk
How assets are distributed when there is no will and state default rules control the outcome.
Probate risk
Court-supervised estate process, timing, cost exposure, and public record requirements.
Tax exposure
State estate or inheritance tax rules and how they interact with federal thresholds.
Guardianship risk
How courts appoint guardians for minors when no plan is in place.
Complexity triggers
Scenarios that increase estate risk, such as blended families or multi-state property.
Common mistakes in Louisiana
- Assuming a spouse automatically receives everything under state law.
- Leaving guardianship decisions to the court by default.
- Ignoring probate timelines, creditor notices, or court filings.
- Failing to coordinate beneficiary designations with estate intent.
- Assuming no tax filings are required because the state has no estate or inheritance tax.
Who is most exposed
Higher default risk in Louisiana
- Families with minor children or dependents.
- Blended families or second marriages.
- Households with property in more than one state.
- Business owners without succession instructions.
Next: explore planning options in Louisiana
EstateRiskIQ does not provide legal advice. We highlight how default outcomes work so you can decide whether to explore professional guidance or planning tools.