14° bis : Inheritance tax. Exemption for property and property rights located in Corsica

I. – Subject to the provisions of II, for successions opened between the date of publication of loi n° 2002-92 du 22 janvier 2002 relative à la Corse and 31 December 2012, immovable property and immovable property rights located in Corsica are exempt from death duties. For estates opened between 1 January 2013 and 31 December 2027, the exemption mentioned in the first paragraph is applicable up to half of…