What is the tax report in an estate?
Verified 14 June 2022 - Directorate for Legal and Administrative Information (Prime Minister)
The tax report is used to calculate the inheritance tax payable by heirs.
Some assets are reintegrated into the estate.
On the death of a person, the notary draws up an inventory of his assets.
In addition to the property owned by the person on the day of death, the donations made during the previous 15 years.
It's the fiscal report.
the tax report relates solely to the payment of tax duties. The civil report ensures equality between heirs and respect for their rights.
Consideration of donations depends on the time period and the type of donation:
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Donations over 15 years
They are excluded from the tax report provided they have been reported to tax authoritiesincluding in the case of manual donation.
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Find who can answer your questions in your region
- General Tax Code: Articles 779 to 787 CTax recall of previous donations (Article 784)
- Bofip-Taxes n°BOI-ENR-DMTG-10-50-50 relating to the payment of entitlements in the event of successive free transfers between the same persons (tax reporting rule)
- Bofip-Taxes n°BOI-ENR-DMTG-10-50 relating to the calculation of inheritance tax
- Inheritance tax - Assessment of inheritance and calculation of dutiesService-Public.fr
- Payment of inheritance taxService-Public.fr
- Gift rights: taxable property and main exemptionsService-Public.fr
- I'm making a donationMinistry of Finance
- Declare an estateMinistry of Finance