A decree published in the Official Journal on December 28 clarifies the procedure to follow to benefit from payment facilities in the event of inheritance. The new rules apply from February 1.
When a loved one dies, an inheritance can occur. But the payment of rights on the latter can be a source of difficulties for the heir. Indeed, the inheritance fees that must be paid to the Public Treasury can sometimes be significant, especially since the period is 6 months after death.
To cope with the impossibility of paying this sum, the taxpayer can request a favor from Bercy, by requesting a payment credit, which can take the form of a split payment or a deferred payment in certain cases, while the necessary funds are found. But here again, the request was until now very regulated. Good news, a decree has simplified the procedures.
A request soon possible online
Whereas until now, the taxpayer and the public accountant had a single period of 4 months to provide guarantees and decide on the credit request to pay inheritance fees, a decree published in the Official Journal on December 28, 2023 comes to modify this temporality.
The decree aims, on the one hand, to replace the single period of four months common to the public accountant and the taxpayer to provide guarantees and to rule on the credit request, with a period of two months specific to the public accountant to examine the request for credit. credit, distinct from a period of four months incumbent on the debtor to constitute the guarantees and on the other hand, to extend by one two months the period available to the beneficiary of the credit to constitute additional guarantees after granting the credit, explains the text.
Inheritance: this tip to reduce inheritance costs
Thus, from February 1, 2024, the heir who makes a credit request to pay inheritance costs will receive a response from the public accountant within two months. If the request is admissible, the taxpayer will then have lasting 4 full months to constitute the guarantees.
As the site reminds us Capital, the request can be made at the foot of the inheritance declaration or attached to it on plain paper (CGI. art. 399). But the decree also makes it possible to make this request online, from the impots.gouv site. The heirs concerned may, however, have to wait a little, as this online request must be put in place no later than January 1, 2027.
Succession: when Christmas becomes a means of disinheriting your children