Question 15848 — donations and inheritances

Summary

Mr. Éric Alauzet questions the Minister of Action and Public Accounts on the treatment of usufruct and bare ownership divisions in the context of family successions following the adoption of article 109 of the PLF 2019. Article 109 of the PLF extends the abuse of rights which will now characterize, from January 1, 2020, an act with a "primarily" fiscal purpose and no longer " exclusively » fiscal. The issue of this new wording is to limit tax optimization approaches. This modification does not only concern real estate, it primarily targets share transfers and has broader impacts in the fight against aggressive tax optimization. With the previous wording, tax optimization was greatly facilitated, particularly for businesses but also in terms of individual inheritances. However, the new wording raises a question for family successions using the dismemberment procedure. While awaiting a possible deeper overhaul of the inheritance regime, for greater social equality, it seems necessary to clarify the conditions under which this process could be considered abusive for the transmission of real estate between members of the same family. This need for clarity is all the more important since this assembly is widely practiced by the French - and not only by the richest among them - due to its relative simplicity. If the surest way of obtaining a precise response from the administration remains for the taxpayer the rescript, it asks him to specify which "keys" will make it possible to distinguish a mainly fiscal aim from another aim in terms of dismemberment and the conditions of application of the new provision on real estate passed down within families.

Machine translation from French. The official text remains authoritative.

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