5: Amounts paid under insurance contracts in the event of death

I.-Sums, annuities or values of any kind owed directly or indirectly by an insurer, as a result of the death of the policyholder, give rise to death duties according to the degree of kinship existing between the beneficiary free of charge and the policyholder up to the fraction of the premiums paid after the age of seventy. By exception, sums, annuities or values of any kind owed directly or indirectly…