a: Provisions common to inheritances and gifts

I. – For the collection of transfer duties free of charge, an allowance of €100,000 is made on the share of each of the ascendants and on the share of each of the children living or represented as a result of pre-decease or renunciation. (1) Between the representatives of pre-deceased or renouncing children, this allowance is divided according to the rules of legal devolution. In the case of a gift,…

The free transfer duties payable by war cripples who are at least 50% disabled are reduced by half, up to a maximum reduction of €305.

Subject to reciprocity treaties, reductions in taxes or duties, reductions in the base, deductions granted by the laws in force for reasons of family responsibilities are applicable only to French citizens and to persons originating from Saint-Pierre-et-Miquelon, Mayotte, New Caledonia, French Polynesia, the Wallis and Futuna Islands and the French Southern and Antarctic Territories.

The parties are required to disclose, in any deed recording an inter vivos transfer free of charge and in any declaration of succession, whether or not there are previous donations granted in any capacity and in any form whatsoever by the donor or the deceased to the donees, heirs or legatees and, if so, the amount of these donations as well as, where applicable, the names, capacities and residences of…

In the cases defined in 1° and 3° of Article 750 ter, the amount of tax on free transfers paid, where applicable, outside France may be offset against the tax payable in France. This deduction is limited to the tax paid on movable and immovable property situated outside France.

In the case of a shared gift made to descendants of different degrees, the duties are liquidated according to the relationship between the ascendant donor and the allotted descendants.

In the case of gradual or residual gifts as referred to in articles 1048 to 1061 of the Civil Code, at the time of the transmission, the legatee or donee established first is liable for transfer duties on the assets transmitted under the conditions of ordinary law. The legatee or donee established second is not liable for any duty. On the death of the first legatee or donee, the assets…

For the levying of transfer duties free of charge, no account shall be taken of the family relationship resulting from simple adoption. This provision does not apply to transfers falling within the scope of the first paragraph of Article 368-1 of the Civil Code, as well as to those made in favour of : 1° Children from a first marriage of the adopter’s spouse; 2° Wards of the State, the…

Gifts and bequests made to wards of the State, the Nation or the Republic and to the children referred to in 3° of article L. 222-5 of the Code de l’Action Sociale et des Familles (Social Action and Family Code) benefit from the tax regime for direct line gratuitous transfers when the donor or the deceased has provided for their maintenance for at least five years during their minority.

Sont exonérées de droits de mutation à titre gratuit, à concurrence de 75 % de leur valeur, les parts ou les actions d’une société ayant une activité industrielle, commerciale, artisanale, agricole ou libérale transmises par décès, entre vifs ou, en pleine propriété, à un fonds de pérennité mentionné à l’article 177 of law no. 2019-486 of 22 May 2019 relating to the growth and transformation of businesses if the following…