b: Special provisions relating to inheritance

I. – (Repealed) II. – (Repealed) III. – For the collection of death duties, an abatement shall be made on the net share of any heir, donee or legatee corresponding to the value of the property received from the deceased, valued on the day of death and handed over by the latter to a foundation recognised as being in the public interest and meeting the conditions set out in b…

Property collected by an heir or legatee pursuant to Article 1002-1 or the second paragraph of article 1094-1 of the Civil Code are deemed to have been transmitted gratuitously by the deceased.

When an estate includes both property taxable in mainland France or in the overseas departments and property taxable in French Polynesia, Saint-Pierre-et-Miquelon, the Wallis and Futuna Islands and the French Southern and Antarctic Territories, the amount of duty is calculated, taking into account any allowances, charges or deductions, on the value of the entire estate; however, the duties thus determined are payable only to the extent of the ratio existing…