Will the subject of inheritance tax appear in Emmanuel Macron's program, if he stands for a second term?
In an interview given to readers of Le
Parisien
, published on Wednesday, the President of the Republic was in any case in favor of a reform of the current system.
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"
I think there is a subject on what I would call 'popular transmission', that is to say when we are not on exorbitant amounts
," said the head of state .
“
There are things to improve.
Rather, we need to support people to help them pass on modest heritage
, ”he added, without going into details.
Whoever is not yet officially a candidate for re-election has thus ruled out any increase in inheritance taxes.
"
I am not one of those who thinks that we must increase inheritance tax at all costs, on the contrary
," he said.
On this subject, Emmanuel Macron has changed his mind. In 2016, then Minister of the Economy, he said he was in favor of increasing the tax on inheritance. "
If we have a preference for risk in the face of the annuity, which is my case, we must prefer taxation on the inheritance to taxes of the ISF type
," he said. But he did not include this measure in his presidential program the following year. And, in 2018, during a service meeting, he disowned Christophe Castaner, then general delegate of LREM, who had indicated that he wanted to launch “
a reflection
” on the taxation of inheritances. "
We will not touch it as long as I'm there
," thundered the head of state, according to the Elysee.
The candidates for the Elysee take position
This sea serpent of the reform of inheritance rights is now back in the debate, on the occasion of the presidential campaign.
Most of the candidates are in fact positioned on the subject.
With a marked right-left divide, between on one side Valérie Pécresse, Marine Le Pen and Eric Zemmour who propose to reduce the taxation on inheritances and donations, and on the other left candidates rather in favor of a strengthening , although their program on the subject has not been finalized for Anne Hidalgo and Yannick Jadot.
Jean-Luc Mélenchon, in particular, proposes the creation of a maximum inheritance for the greatest fortunes.
Read alsoWays to reform the inheritance tax
The Economic Analysis Council (CAE), a think-tank attached to Matignon, also proposed ways to “
rethink
” the inheritance tax, in a report published last month, with the aim of reducing inequalities.
In particular, he recommends taxing all inheritance flows perceived by an individual during his life and reducing the many current exemptions.
