The death of a spouse whose partner has subscribed to a lige insurance policy with joint funds will henceforth be tax neutral. Good news for the children: the contract will not give rise to inheritance tax on the first death.
Sophie GONSARD and Pascal JULIEN SAINT-AMAND, Notaires in Althémis Le Vésinet and Paris, answer the questions of the magazine Solution Notaires:
- what are the political consequences of this abandonment?
- how to integrate this change in the patrimonial strategies?
This study is only available in French.