After the death of their sister, a brother and a sister filed the inheritance declaration.
Three years later, the tax administration contested the exemption from which the brother had benefited from his cohabitation with the deceased and ordered him to pay 1.6 million euros in inheritance tax.
A complaint was filed to contest the inheritance tax requested, but the administration having not responded, the heir had no other choice than to summon the tax authorities in order to obtain relief from the duties to be paid.
From 45% taxation to zero
To be exempt from inheritance tax within siblings, the heir must be single, widowed, divorced or legally separated, and must be over 50 years old or affected by infirmity and domiciled with the deceased for the five years preceding the death (CGI, art. 796-0 ter).
This exemption is very interesting since the inheritance taxes to be paid between brother and sister go up to 45% of the amounts received.
Useful testimonials
To prove that he lived with his sister...
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