June 2026
A reader of Le Particulier magazine wishes to continue to make gifts to his children in order to reduce his real estate wealth tax. Charlotte Le Mouroux, Notaire in Aix-en-Provence with the Althémis Excen firm, advises him to prioritize his tax goals:
“Of course, it’s understandable that he wants to lower his real estate wealth tax. However, this issue should be viewed in the context of his overall tax situation. This tax represents only 0.51% of his real estate assets, whereas the couple’s property income tax, including social security contributions, amounts to approximately 50 to 60% of their income, depending on their marginal tax rate. Finally, given the couple’s total assets, the tax on the transfer to the next generation would amount to approximately 20 to 30%, depending on the age at death and the current valuations of the assets. A strategic review aimed at managing the tax burden on income and on the transfer of assets must be prioritized, as the IFI is indirectly affected by these adjustments.”
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Stéphanie BOHUON
Public relations manager
