Question 13881 — donations and inheritances

Summary

Mr. Philippe Juvin draws the attention of Mr. Keeper of the Seals, Minister of Justice, to the subject of transmissions between a stepparent and a child. Today, the rules and taxation of transfers from parents to children also apply to children adopted by a stepparent. There is also a conjunctive donation-sharing system, but this only applies to couples who have at least one child in common. He therefore asks him if there is a system adapted to new forms of parenthood, so that a parent can bequeath to his step-child with the same rules and the same taxation as if it were his own child. Failing that, he asks if the Government intends to bring legal developments to this type of situation.

Machine translation from French. The official text remains authoritative.

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