LA risk areas
Louisiana estate risk areas
These pages explain how default state rules in Louisiana shape inheritance, probate, guardianship, taxes, and complexity. Start with the risk area that matches your biggest concern.
How to use this guide
- Read the risk summaries to understand default outcomes.
- Open a risk guide for state-specific details and sources.
- Use this as education, not legal advice.
Intestacy risk
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.
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Probate risk
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.
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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- Inheritance tax was repealed effective January 1, 2012.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.
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Guardianship risk
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.
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Complexity triggers
Louisiana applies community property rules and maintains forced heirship protections for certain descendants.
- Community property generally includes assets acquired during marriage through either spouse’s effort or industry.
- Forced heirs include certain descendants under age 23 or permanently incapacitated at the decedent’s death.
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