International successions: a compensatory levy for disadvantaged children

In order for the compensatory levy to apply, all of the following conditions must be met:

• the deceased, or at least one of his children, must be a national of, or a habitual resident of, a Member State of the European Union at the time of death;
• the foreign law applicable to the succession must not provide for the provisions relating to hereditary reserve. If, on the other hand, foreign law ensures that each child has a right to a part of the estate, the deduction system will be inapplicable;
• the estate must include movable property (for example, furniture, jewelry, vehicles, etc.) or immovable property situated in France.

The compensatory levy will only apply to international successions opened from 1^er November 2021.