All parties have taken up the subject and are proposing reductions, at least for the most modest. But the modalities differ from one party to another.
First a quick reminder of the current rules. Today, inheritance tax is completely exempt from tax up to 100,000 euros.
Regarding donations, each parent can give 100,000 to each child without paying tax but only every 15 years.
• Ensemble wants to increase the exempt amounts
The presidential majority wants to increase these amounts.
Thus inheritances would now be exempt up to 150,000 euros instead of 100,000.
Same thing for donations: each parent could now give 150,000 euros per child, still every 15 years. As for grandparents, they could give up to 100,000 euros tax-exempt, almost three times more than today.
• The RN wants to go further on legacies
It proposes to completely eliminate taxes on direct inheritances for low-income families and the middle class. But the National Rally does not give details on the income level of the people targeted.
Regarding donations, he especially wants to shorten the deadlines. The party proposes a ceiling of 100,000 euros for parents and grandparents but every 10 years and no longer every 15 years.
• A more progressive tax for the New Popular Front
The New Popular Front wants to reform the inheritance tax to make it more progressive.
The most modest would be more exempt while large assets would be taxed more.
The alliance on the left also wants to establish maximum inheritance. The maximum amount was not specified. But as a reminder in 2022 during the presidential campaign, Jean-Luc Mélenchon affirmed that “beyond 12 million, I take everything”.
Caroline Morisseau with Olivier Chicheportiche
