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Home | French Legislation Articles | French General Tax Code | Book One: Tax base and assessment | Part One: State taxes | Title IV: Registration, land registration, stamp duty, wealth tax, property tax | Chapter 1: Registration duties and land registration tax | Section II: Tariffs and their application | VI: Transfers free of charge | B: Basis for free transfer tax | 2: Special provisions relating to inheritance | b : Deductible liabilities | 2°: Debts of the deceased | Article 768 of the French General Tax Code

French General Tax Code
- Book One: Tax base and assessment
  - Part One: State taxes
    - Title IV: Registration, land registration, stamp duty, wealth tax, property tax
      - Chapter 1: Registration duties and land registration tax
        Section II: Tariffs and their application
        VI: Transfers free of charge
        B: Basis for free transfer tax
        2: Special provisions relating to inheritance
        b : Deductible liabilities
        2°: Debts of the deceased

Article 768 of the French General Tax Code

Article 768 of the French General Tax Code

November 7, 2023
9:05 pm

For the calculation of death duties, debts payable by the deceased are deducted when their existence on the day the succession was opened is duly justified by any means of proof compatible with the written procedure.

Original in French 🇫🇷

Article 768

Pour la liquidation des droits de mutation par décès, les dettes à la charge du défunt sont déduites lorsque leur existence au jour de l’ouverture de la succession est dûment justifiée par tous modes de preuve compatibles avec la procédure écrite.

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