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Generic Tax Name Capital tax - Succession duty - Transfer duty
Tax name in the national language Droits de mutation entre vifs (donations) et par décès (successions)
Tax name in English Succession duty - Transfer duty
Member State FR-France
Tax in force since 1791/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/03/24
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Articles 750ter and following of the General Tax Code (Code Général des Impôts).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

 
Taxpayers

The succession or tranfer duties are levied on heirs, devisees, legatees, and grantees mortis causa.

 
Tax object and basis of assessment

The succession or transfer duties are levied on the net share received by each beneficiary.

 
Deductions, Allowances, Credits, Exemptions

SUCCESSIONS

Abatements and exemptions:

  • Abatement of € 100,000 if the grantee is a son/daughter or father/mother (€159,325 before August 17th, 2012)
  • Abatement of € 159,325 if the grantee is physically or mentally disabled
  • Abatement of € 15,932 for siblings (if siblings are not exempted from succession duty)
  • Abatement of € 7,967 for nephews and nieces;
  • Abatement of € 1,594 for all others.

Surviving spouses and civil partners, as well as siblings (under restrictive conditions) are fully exempted from succession duty.

Reductions (succession taxes):

Heir or beneficiary with three children or more: tax reduction of maximum of € 305 per child (€ 610 after the second child and between spouses).

Exempted property :

  • Estates of victims of war or acts of terrorism committed since 1st January 1982;
  • Estates of military personnel deceased abroad;
  • Estates of firemen, policemen or customs agents deceased in the performance of their duties (under some conditions);
  • By agreement: works of art, books, and collectors' items donated to the state, listed buildings and historical monuments open to the public;
  • Donations and bequests left to the state, to certain public institutions or associations, to low-rent housing organisations, to local authorities;
  • Woods and forests and shares of forestry units, partially and under certain conditions;
  • Agricultural properties given under long-term least, under certain conditions, and shares of forestry units, partially and under certain conditions;
  • Reversion of life annuities between spouses or between relatives in direct line;
  • Deferred-wage work contract received by certain descendants of farmers;
  • Shares in companies operating as industrial, commercial, craft, agricultural, or professional businesses;
  • Immovable and immovable goods used in the operation of a personal business;
  • Donations of stock made to all or part of a company workforce.

DONATIONS

1) Abatement: 

  • € 100,000 if the grantee is a son/daughter or a father/mother (€159,325 before August 17th, 2012)
  • € 159,325 if the grantee is physically or mentally disabled
  • € 80,724 between spouses or civil partners
  • € 31,865 for grandchild
  • € 15,932 between siblings
  • € 7,967 for nephews and nieces
  • € 5,310 for greatgrandchild

In case of donation of a building plot between January 1st 2015 and Decembre 31st 2015 or residential tenancies with a planning permission signed between Septembre 1st 2014 and Decembre 31st 2016 :

  • € 100,000 if the grantee is a son/daughter, a father/mother, between spouses or civil partners
  • € 45,000 between siblings
  • € 35,000 for all others

2) An exemption for donations, in the limit of 31,865 euros, is applied for child, grandchild greatgrandchild if the doner is under 80 and the donee is older than 18.

3) Under conditions, family donations for company creation are exempted in the limit of 30,000 euros.

 
Rate(s) Structure

1. In direct line (gift/succession):

  • fraction of net share not exceeding € 8,072 : 5%
  • between € 8,072 and € 12,109 : 10%
  • between € 12,109 and € 15,932 : 15%
  • between € 15,932 and € 552,324 : 20%
  • between € 552,324 and € 902,838 : 30%
  • between € 902,838 and € 1,805,677 : 40%
  • above € 1,805,677 : 45%

2. Between spouses or civil partners (gift):

  • fraction of net share not exceeding € 8,072 : 5%
  • between € 8,072 and € 15,932 : 10%
  • between € 15,932 and € 31,865 : 15%
  • between € 31,865 and € 552,324 : 20%
  • between € 552,324 and € 902,838 : 30%
  • between € 902,838 and € 1,805,677 : 40%
  • above € 1,805,677 : 45%

3. Between brothers and sisters (gift/successions)

  • up to € 24,430 : 35%
  • above € 24,430 : 45%

4. Between relatives out to the 4th degree : 55%

5. Other people : 60%

 
Tax due date

The succession or transfer duties have to be paid when the declaration is registered. The taxpayer may however ask to pay them later or by fraction.

 
Tax collector

Public Finances General Directorate (Direction Générale des Finances Publiques).

 
Special features


 
Economic function







Comments

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d91a

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 8,987.00 EUR 0.43
2011 8,474.00 EUR 0.41
2010 7,682.00 EUR 0.38
2009 7,357.00 EUR 0.38
2008 7,779.00 EUR 0.39
2007 8,851.00 EUR 0.46
2006 8,277.00 EUR 0.45
2005 8,930.00 EUR 0.50
2004 8,540.00 EUR 0.50
2003 7,183.00 EUR 0.44
2002 6,898.00 EUR 0.43
2001 7,237.00 EUR 0.47
2000 6,827.00 EUR 0.46

Comments