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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 | 4°: Pensions and compensation for personal injury | Article 775 bis 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
        4°: Pensions and compensation for personal injury

Article 775 bis of the French General Tax Code

Article 775 bis of the French General Tax Code

November 7, 2023
8:59 pm

Annuities and compensation paid or due to the deceased as compensation for bodily injury resulting from an accident or illness are deductible from the assets of the estate at their nominal value.

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Original in French 🇫🇷

Article 775 bis

Sont déductibles, pour leur valeur nominale, de l’actif de succession les rentes et indemnités versées ou dues au défunt en réparation de dommages corporels liés à un accident ou à une maladie.

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