Tax policy directorate – Bureau a

 
SCALE APPLICABLE IN 2017 TO TRANSFERS (INHERITANCE OR GIFT) BETWEEN PARENTS 
AND CHILDREN:  
Fraction of net taxable part 
Rate (%) 
up to €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% 
over €1,805,677 
45% 
 
SCALE APPLICABLE IN 
2017 
TO GIFTS BETWEEN SPOUSES AND PARTNERS OF A PACS
:
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Fraction of net taxable part 
Rate (%) 
up to €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% 
over €1,805,677 
45% 
 
SCALE APPLICABLE IN 
2017 
TO TRANSFERS 
(
INHERITANCE OR GIFT
) 
BETWEEN BROTHERS AND SISTERS
:  
Fraction of net taxable part 
Rate (%) 
up to €24,430 
35% 
over €24,430 
45% 
SCALE APPLICABLE IN 
2017 
TO TRANSFERS BETWEEN RELATIVES
: 
Fraction of net taxable part 
Rate (%) 
Transfers between relatives up to the fourth degree inclusive 
55% 
Transfers between relatives beyond the fourth degree and non-
relatives 
60% 
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Inheritances between spouses or partners of a PACS that have occurred since 22 August 2007 are 
exempt from duty on transfers without valuable consideration. 

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Various rules exist for special exemptions according to the status of the deceased or heir, as in the case 
of gifts or legacies to the State or to scientific, educational, assistance or charitable public 
establishments.
Exemptions may also apply according to the nature or situation of the assets transferred. For example, 
shares in companies and sole proprietorships having an industrial, commercial, craft, agricultural or 
professional activity are exempt from duty on transfers without valuable consideration for up to 75% of 
their value under certain conditions (the “Dutreil” schemes). In particular, the deceased or donor, with 
other shareholders, must have given a collective undertaking to keep the transferred shares. The rule 
is designed to favour transfers of undertakings. Similar concessions also apply to transfers of woods 
and forests. 
Partial and temporary exonerations are also addressed (buildings located in Corsica with respect to 
transfer duty following death, building lots and new residential buildings with respect to gift allowances). 
Finally, family gifts of cash up to €31,865, every fifteen years, are exempt from duty on transfers 
without valuable consideration. 
The tax assessment period beyond which previous gifts are exempt from assessment is set at fifteen 
years for inheritances and gifts made since 17 August 2012.
 
Special provisions for insurance policies:  
Life insurance policies are a special case and are subject to special tax rules regarding inheritance tax.
Amounts, annuities or values payable directly or indirectly by one or more insurance companies or 
similar undertakings ("life insurance", as a rule) on the policyholder's death are liable to transfer duty 
following death
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according to the degree of kinship between the beneficiary and the policyholder, up to 
the fraction of premiums in excess of €30.500 paid to the beneficiary after the age of 70
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.
Where such amounts, annuities or values and associated products are not liable to transfer duty 
following death, they are subject, after deduction of a set allowance of €152,000 per beneficiary, to a 
specific levy:
• 
Of 20% of the portion reverting to each beneficiary between €152,500 and €700,000 
• 
And 31.25% for the fraction of the net portion reverting to each beneficiary over €700,000
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These amounts, annuities or values correspond to the redeemable fraction of policies and premiums 
paid in respect of the non-redeemable fraction of policies, other than survivor annuity policies and 
certain retirement savings policies taken out in the context of a professional activity.
For the so-called
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“vie-génération” life-insurance policies
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(in which at least one-third is invested in 
low- and middle-income social housing, the social and solidarity-based economy, venture capital or 
mid-tier companies), a proportional allowance of 20% is added to the general allowance of €152,500.
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For policies taken out after 20 November 1991. 
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Amount applicable to all beneficiaries of a single policyholder. 
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For deaths that occurred prior to 1 July 2014, the 31.25% rate was 25%, and the upper limit was €902,838 
(Article 9 of the 2013 Supplementary Budget Act no. 2013-1279). 
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Policies defined by Decree no. 2014-1011 of 5 September 2014 concerning the policies and investments 
set out in
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Article 990 I of the General Tax Code that are eligible for a proportional allowance. This special allowance 
is applied prior to the general allowance of €152,500.

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