The 2025 edition of our Key figures for estate taxation is France is now available!
This document, updated annually, brings together the essential information needed for a successful wealth management, divided into 4 pages and 6 key chapters :
- Gift and inheritance: allowance on gifts and inheritances, allowance of €31,865 on gifts of sums of money, exemption for family gifts of sums of money, taxation of direct line gifts and inheritances, taxation of inter vivos gifts between spouses and civil partners, taxation of gifts and inheritances between siblings, taxation of other gifts and inheritances
- Income tax: 2025 income tax, dividends, exceptional contribution on high incomes, differential contribution on high incomes, taxation of capital reductions in companies subject to corporation tax, taxation of capital gains on disposals of movable properties, allowances on capital gains from disposal of securities
- Life insurance: taxation of life insurance policies upon the death of the policyholder, life insurance from French CGI article 990 I, taxation of life insurance policy redemptions excluding social security contributions, non-settled policy part of community property
- Property division: lifetime usufruct, temporary usufruct, right of occupancy and use
- Wealth tax on real estate (IFI): tax scale, triggering threshold, declaratory obligations, reduction for gifts, capping mechanism, property division, main residence
- Transfer for valuable consideration: registration fees due on the sale of buildings, registration fees du on transfers of securities
