Question 7380 — taxes and duties

Summary

Mr. Antoine Armand draws the attention of the Minister to the Minister of the Economy, Finance and Industrial and Digital Sovereignty, responsible for public accounts, to the uncertainties surrounding the application of the second paragraph of Article 751 of the General Tax Code. This article, established to prevent the evasion of free transfer duties in the event of dismemberment of property between a deceased usufructuary and an heir bare owner, was completed in 2007 to relax the presumption of fictitiousness. Since then, a donation of funds made more than three months before death, recorded by authentic deed and allocated to the purchase of bare ownership, allows this presumption to be ruled out. However, scholars and practitioners are still wondering about the exact terms of application of this exonerating proof, particularly regarding the method of evaluating the distribution of the acquisition price between usufruct and bare ownership: should we use an economic approach (real usufruct) or fiscal approach (flat rate of article 669)? Also, he asks her if she can clarify these terms, in particular on the obligation or not to use the tax scale for acquisitions made within the framework of the second paragraph of article 751, in order to secure transmissions that respect the spirit of the law.

Machine translation from French. The official text remains authoritative.

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