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EXCEPT ALL - inheritance rights: what candidates for the presidential election offer

EXCEPT ALL - inheritance rights: what candidates for the presidential election offer

Should we reduce taxation on inheritance to restore purchasing power or on the contrary strengthen it to reduce inequalities?The debate rages between the candidates.Here are the issues and proposals.

It is a burning subject that could well become one of the challenges of the presidential campaign: inheritance tax divides the presidential candidates.Overview of proposals.

• What are the inheritance tax for?

If he is a tax that is unanimous against him, it is the one on the inheritance.In a recent survey carried out by OpinionWay-Square for Les Echos and Radio Classique, 81% of French people say they are favorable to a drop in successions tax.Paradoxically, the study also shows that the French are rather ill -informed about the rules in force.

And on current issues because France has changed.From an """"without heir"""" society at the end of the Second World War, the country has once again become a country of transmission over the years: """"the share of the fortune inherited in total heritage now represents 60 % against 35 % at the start of1970s """", underlined a recent note from the Economic Analysis Council (CAE).From this trajectory follows a """"strengthening of heritage inequalities based on birth and whose magnitude is much higher than the inequalities observed for labor income.""""

Clearly, heritage is an important marker of wealth that undermines equal opportunities. """"Le patrimoine hérité est redevenu le déterminant fondamental pour atteindre le haut de la distribution des niveaux de vie"""" conclut le CAE.

Inheritance tax has thus become, in industrialized countries, an adjustment variable to redistribute the wealth of the richest to the most disadvantaged.But for his opponents, it is a tax that discourages success and successes.

• What is taxation in force in France?

True to its habit, France has implemented complex tax rules where abatements and exemptions add up to give birth to a confused system.Unsurprisingly, the country displays high tax rates, compared to other countries.

Schematically, a progressive scale is applied to the succession with a rate that starts at 5% (for a transmission less than 8072 euros) and can climb up to 45% for the largest amounts (beyond 1.805.677 euros), or even 60% when the link with the parent is distant.

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But abatements and exemptions temper this regime.For example, the transmission between a parent and a child is tax exempt up to 100.000 euros, which exempts a good part of the transmissions. """"Mais ces exonérations bénéficient surtout aux plus grandes transmissions"""", abonde le CAE dans sa note.

Enough to create tensions and once again put the question of succession on the electoral table.

• What do left candidates offer?

A gauche, Fabien Roussel (Parti communiste français) a récemment plaidé la suppression de toute taxation """"en dessous de 118.000 euros """", ce qui correspond au montant moyen d'un héritage en France.In fact, this is practically the case between parents and children but the candidate wishes to expand it to all descendants. Au-dessus de cette somme, il annonce """"un impôt progressif et effectivement un impôt plus élevé sur les patrimoines les plus élevés"""".

For his part, Jean-Luc Mélenchon (La France Insoumise) pleads for a status quo for most inheritances but offers to attack the very large amounts. """"Je propose de toucher aux 0,01% des gens qui touchent plus de 12 millions d'euros"""" expliquait-il sur RTL. """"Au-delà de 12 millions d'euros, je prends tout."""" Une proposition qui risque de se heurter au Conseil constitutionnel qui a déjà jugé qu'un impôt excessif était """"confiscatoire"""".

Dans son programme, Anne Hidalgo entend abaisser la fiscalité des successions """"pour 95 % des Français"""" (probablement avec un seuil d'exonération à 300.000 euros pour les enfants) tout en augmentant les impôts sur les successions """"pour les très hauts patrimoines"""" évoquant un montant supérieur à 2 millions d'euros.

Yannick Jadot intends to widen the reduction of 100.000 euros intended for direct transmissions to children to all heirs.But this reduction will only apply once in life and not every 15 years. """"Les niches fiscales seront passées en revue, et, pour certaines, supprimées"""", indique par ailleurs son entourage à Libération.

Christiane Taubira has not yet revealed her intentions.

• What do right candidates offer?

A droite, Valérie Pécresse promet de """"supprimer les droits de succession pour 95 % des Français"""", a-t-elle expliqué sur BFMTV.Each child can inherit 200.000 euros tax exempt while the reduction will be increased to 100.000 euros pour une transmission indirecte, par exemple dans le cas où """"une personne hériterait de son oncle ou de sa soeur"""".

En parallèle, elle propose un """"choc de transmission de patrimoine"""" avec des donations de 100.000 euros défiscalisées """"tous les six ans"""" pour les parents/enfants mais aussi grands-parents/petits enfants ou frères/sœurs.A way of transmitting your heritage during his lifetime ...

La candidate du Rassemblement national Marine Le Pen entend supprimer les droits de succession sur les biens immobiliers """"jusqu'à 300.000 euros """". """"L'immobilier, c'est l'enracinement. C'est ce qui fait que les Français sont, en étant propriétaires d'un patrimoine immobilier, enracinés dans leur pays"""", a déclaré la candidate RN sur RTL.

Eric Zemmour who wishes to abolish inheritance tax on transmissions of family businesses, also offers tax exemption up to 200.000 euros, every ten years for parents and grandparents.He has not yet spoken on inheritance tax.

• Will Emmanuel Macron make proposals?

The President of the Republic, if he is still not in the campaign, probe the field on this subject. Dans sa fameuse interview donnée au Parisien, Emmanuel Macron est revenu sur la question en plaidant pour une """"transmission populaire"""". """"Je ne fais pas partie de ceux qui pensent qu’il faut augmenter les droits de succession à tout-va, au contraire"""", expliquait-il sans donner plus de détails. Son ministre de l'Economie Bruno Le Maire se montre un peu plus clair, sur LCI: """"Si vous transmettez à un neveu que vous aimez beaucoup, ou à une nièce, la fiscalité est extrêmement élevée, elle est très pénalisante"""", constate-t-il soulignant qu'en ligne directe, """"la fiscalité reste raisonnable.""""

Thomas Leroy Journaliste BFM Business

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