Despite popular support, measures concerning the relief of transmission rights often remain in the state of electoral promises. The subject had its moment of glory during the presidential campaign.
On the right, from Valérie Pécresse to Éric Zemmour via Marine Le Pen, all intended to reduce taxation on inheritance. The elected candidate, Emmanuel Macron, promised a similar reform, although less ambitious: the allowance on direct line successions was to be raised from 100,000 to 150,000 euros.