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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 | 7°: Remuneration of the posthumous representative | Article 775 quinquies 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
        7°: Remuneration of the posthumous representative

Article 775 quinquies of the French General Tax Code

Article 775 quinquies of the French General Tax Code

November 7, 2023
8:57 pm

The remuneration of the mandataire à titre posthume, definitively determined within six months of the death, is deductible from the assets of the estate up to a limit of 0.5% of the managed estate assets.

This deduction may not exceed €10,000.

Original in French 🇫🇷

Article 775 quinquies

La rémunération du mandataire à titre posthume, déterminée de manière définitive dans les six mois suivant le décès, est déductible de l’actif de la succession dans la limite de 0,5 % de l’actif successoral géré.

Cette déduction ne peut excéder 10 000 €.

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