the track “at the same time” of the executive, Actualité / Actu Impôts

Published just before the holidays, recommendations from the Economic Analysis Council on the taxation of transmissions have given back a place to inheritance rights in the political debate at the beginning of the year. It was the President of the Republic who reopened Pandora’s box last week.

“Popular transmission”

In an interview with Parisian, Emmanuel Macron expressed himself faithful to his credo of “at the same time”: against a general increase in inheritance tax (a scenario recommended by the CAE for the richest estates), but for the track of a “ popular transmission “, Which would concern successions in the amounts” which are not exorbitant “, And would allow” to support people to help them pass on modest heritage “.

Without giving further details, the tenant of the Elysee Palace thus came out in favor of a device which would exclude any increase in these rights, but would be more generous than the current tax for transmissions of less importance. Considering that direct line allowances are already relatively high, it was logical to assume that the president’s intention would be to propose new allowances between people with more distant family ties.

Reduce indirect line transmissions

This was confirmed by the Minister of the Economy, this Monday, January 10 on LCI. Echoing the Elysée, Bruno Le Maire thus excluded the possibility of a general increase in inheritance tax and mentioned certain adjustments to the current system: ” Indirect online – that is to say if you pass on to a nephew that you love very much or to a niece -, there, the taxation is extraordinarily high, it is very penalizing », The latter being up to 60% for donations.

Supporter of ” risk “Rather than” annuity When he held the post of Minister of the Economy under François Hollande, Emmanuel Macron did not finally include the reform of the inheritance tax during his presidential campaign. In line with his five-year term, the president should not deviate from this trajectory and exclude any scenario of tax hikes. Even if it means further reducing taxes for low-income households while the question of purchasing power remains the alpha and omega of the current political debate.

Among its “official” competitors in the next term, Valérie Pécresse (LR) proposes for its part to reduce the taxation of transmissions while Jean-Luc Mélenchon (LFI) supports a contrario to cap the inheritance to 12 M €.

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