Question 16155 — donations and inheritances

Summary

Mr. Christophe Proença draws the attention of the Minister of the Economy, Finance and Industrial, Energy and Digital Sovereignty to the situation of children who have lost one of their parents prematurely and who therefore find themselves penalized in asset transfer schemes. Indeed, the current regime for donations and inheritances allows each child to benefit from a reduction of 100,000 euros per parent. However, when a parent dies prematurely, children are often required to mobilize all or part of this reduction as part of the inheritance opened upon their death. They can then no longer fully benefit, in the years that follow, from the same transmission possibilities as children whose two parents are still alive. This situation is particularly badly experienced by the families concerned. While they have already suffered the human and emotional ordeal of the loss of a parent, they sometimes discover, at the time of a donation or subsequent transmission, that this disappearance also has the consequence of reducing the tax advantages to which they could have claimed if both their parents had remained alive. He asks him if the Government has initiated a reflection on this situation, if it is considering a change in the law allowing guarantee equal treatment between children, regardless of the family circumstances with which they have been confronted, and whether corrective mechanisms could be studied so that the early disappearance of a parent does not lead, indirectly, to a lasting reduction in the possibilities of exempt transmission for the benefit of their children.

Machine translation from French. The official text remains authoritative.

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