JPA INTERNATIONAL
7, rue Galilée
75116 PARIS
T : + 33 1 49 52 43 00
F : + 33 1 47 20 32 79
M : jpa@jpa.
fr
W : www.
jpainternational.
com
TAX DATA 2011
FRANCE
INHERITANCE AND GIFT TAXES TRANSFER OF BUSINESS (gift and inheritance)
Inheritances...
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JPA INTERNATIONAL
7, rue Galilée
75116 PARIS
T : + 33 1 49 52 43 00
F : + 33 1 47 20 32 79
M : jpa@jpa.
fr
W : www.
jpainternational.
com
TAX DATA 2011
FRANCE
INHERITANCE AND GIFT TAXES TRANSFER OF BUSINESS (gift and inheritance)
Inheritances and gifts in direct line of descent :
Inheritance between spouses and partners of a PACS :
total exemption
Gifts between spouses and partners of a PACS
Inheritance and gift between sisters and brothers
Applicable allowances
- On the share devolving to the spouse or partner (P.
A.
C.
S.
) : 80.
724 (gift)
- On the share devolving to each relative in the ascending line and to
each child alive or represented : 159.
325
- On the share of each grandchild : 31.
865 (gift)
- On the share of each great grandchild : 5.
310 (gift)
- Between sisters and brothers : 15.
932
- In case of gift from uncle and aunt to nephew and niece : 7.
967
Part of the net taxable amount in Applicable rate
not exceeding 8.
072 5%
between 8
Less
