Question 38449 — donations and inheritances

Summary

Mr. Daniel Labaronne questions the Minister Delegate to the Minister of the Economy, Finance and Recovery, responsible for public accounts, on the deductibility of the military disability pension from the estate assets of a deceased spouse. The repeal of the solidarity tax on wealth (by the finance law of December 30, 2017 for 2018) and article 885 K did not remove the possibility of deducting annuities from inheritance assets and compensation paid or due to the deceased in compensation for bodily injury linked to an accident or illness. This is still provided for by article 775 bis of the general tax code, under the terms of which annuities and compensation paid or due to the deceased in compensation for bodily injury linked to an accident or illness are deductible from the estate assets, for their nominal value. However, the legislative provisions remain evasive on the situation where the sums received by the holder of a military disability pension of a person have not been deducted from the estate assets at the time of their death. When the sums received by the holder of a military disability pension have not been deducted from the estate assets upon his death, can they be deducted, in whole or in part, upon the death of his spouse? The amounts corresponding to the Can pension be deducted, in whole or in part, upon the death of one's spouse? It seems that the interpretation of notaries and the tax administration differs. He would like to know the ministry's interpretation on the subject.

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