Incorporeal is something intangible; that has no physical existence, such as a right.
In reference to law, “incorporeal” is used primarily in the context of property. Louisiana has a statute that defines corporeal and incorporeal. As per Louisiana Civil Code Article 461, “incorporeals are things that have no physical appearance or body,” such as the rights of inheritance, servitudes, obligations and the rights of intellectual property. On the other hand, “corporeals are things that have a body, whether animate or inanimate, and can be felt or touched.” Corporeals can be both moveable and immovable, for example, land is an immovable corporeal and money is a movable corporeal property.
Under common law, incorporeal hereditament is an intangible right which is attached to property and which is inheritable. Examples of incorporeal hereditament are easements, profits and rent charges.
[Last updated in March of 2022 by the Wex Definitions Team]