Estate Planning in Louisiana

Louisiana has no state estate or inheritance tax. Louisiana's civil law succession system differs fundamentally from common law probate — Louisiana uses "succession" proceedings rather than probate. Forced heirship rules require parents to leave a portion of their estate to children under 24 or disabled children of any age. Simple wills (two forms: notarial and olographic/handwritten) cost $350-$800. Comprehensive succession planning costs $1,600-$4,000. Louisiana uses donations inter vivos and mortis causa (civil law gift concepts). Usufruct rights are common in Louisiana estates.