Gifts / Inheritances
Gifts / Inheritances
Gifts / inheritances are subject to the taxes applicable to transfers for no consideration under Article 777 of the FTC.
The following tax rates apply:
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In order to determine the amount of tax on the basis of the progressive scale used, account should be taken of all transfers for no consideration previously made between the same persons for a period of 15 years according to the “rappel” (“assessment”) mechanism.
- Civil assessment (advance gift of share of estate)
- ð Equity between heirs
- Tax assessment
- For calculating tax on gifts / inheritance
- ðAssessment of gifts made during the previous 15 years for the calculation of tax
- For calculating tax on gifts / inheritance
Impact on limitation

Applicable to each transfer:

This method used to determine gift / inheritance tax is applicable to transfers of real estate, which cannot benefit from partial exemptions such as the Dutreil Pact (unless they form part of a company that itself is eligible, which is not the case for real estate activities except e.g. for property dealers).
There are certain partial exemptions for woods, forests, rural property and others, not considered here.