¿Quiénes pueden evadir legalmente el impuesto de herencia en Francia?

The inheritance tax also applies to everyone in France? And who can expect to escape it? The point on exceptions.

To inherit a good amount or a sum of money, the French must pay, it is the law, the costs of inheritance… sometimes substantial. But is the rule the same for everyone? What about the notables, high officials, lawyers, and even… do you have the president? What to know.

In France, the inheritance tax sometimes weighs heavily on the taxes of the heirs: the country is an extra European Champion in this area… The taxable portion of the inheritance is determined according to the net value of the transmitted assets, After deducting the possible debts of the deceased. The amount to be paid depends on the relationship between the deceased and the heir as well as the applicable tax in abundance. For example, each child benefits from a reduction of 100,000 euros from their inheritance.

Beyond this allocation, a progressive scale is applied, ranging from 5% to 60% depending on the hereditary amount and the degree of kinship. And if these rights are Among the students of the continent They also represent a significant source of income for the state. It also aims at a better Redistribution of wealth By limiting the concentration of wealth over generations.

But there are, of course, exceptions. Certain exemptions are directly linked to the assets themselves, regardless of the heir or their connection to the deceased. For example, Real estate located in Corsica is completely exempt from inheritance tax. Under certain conditions, heirs can also benefit from a total exemption from inheritance costs In classified buildings or listed in the inventory of historical monuments. The reversion of the life lease of a spouse (SE) or other relatives is also exempt as assets linked To associations recognized as public utility or foundations.

For heirs, some situations also allow total or partial exemption from inheritance tax:

– SURVIVING SPOUSE AND PACS SURVIVAL ALLOWANCE: They are completely exempt from inheritance tax, regardless of the inherited amount.
– Brothers and sisters: under strict conditions (being single, widowed, divorced or separated, living with the deceased in the five years prior to death and over 50 years old or disabled), they may be exempt.

On the other hand, no exemption is planned for any profession, regardless of its prestige! Notaries, deputies, and even the president of the republic Are subject to the same rules as any French citizen in matters of inheritance tax.

Heritage: the best strategies to minimize succession costs

Without going to exemption, More devices allow Reduce legally the impact of the inheritance tax:

– Donations during your life: Making ordinary donations makes it possible to benefit from renewable discounts every 15 years (€ 100,000 per child).
– Life insurance: The capital transmitted by life insurance benefits from a favorable tax regime, with a reduction of 152,500 euros per beneficiary for the first paid before the age of 70.
– The dismantling of the property: Granting the empty property of a property, while retaining the usufruct, allows reducing the taxable base, the usufruct stops the death of the usufructuary in favor of the empty owner without additional taxes.
– Real Estate Civil Society (SCI): Another strategy, creating a family SCI can facilitate the progressive transmission of the shares of the heirs, thus optimizing inheritance taxes.

The key, for savings, a heavy tax burden for your family, remains Plan ahead the transmission of your inheritance – And, if necessary, consult professionals to establish the best adjustment strategies for your situation.

FUENTE