2024-10-17 18:33:00
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This measure targets the largest inheritances, while currently, the maximum bracket provides for direct taxation of 45%.
After the increase in the “flat tax” – tax on capital income – and the perpetuation of the minimum tax for the wealthiest taxpayers, a third measure of «justice fiscale»was adopted this Thursday by the deputies of the Finance Commission. Since Wednesday, the parliamentarians of this committee have been examining and modifying the government’s copy for the 2025 budget. In this debate, alliances of circumstances are being formed and unraveled. One of them made it possible to pass several amendments targeting a particular population: the wealthiest.
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This Thursday, the deputies Together for the Republic (EPR) added their contribution to this shower of measures by proposing “modernize the taxation of donations/inheritances”. The amendment brought by David Amiel, new leader of the Macron camp at the commission was adopted by it. The measurement is actually broken down into two stages. On the one hand, it plans to increase exemptions for so-called lines “indirect”. “This amendment aims to double the allowances which can benefit from brothers and sisters, nephews and nieces and to create new allowances for spouse’s children and spouse’s grandchildren, in the context of a donation”specifies the text. Today, the donees in the direct line (children) benefit from a reduction of 100,000 euros, under the current state of the law, the donees in the indirect line only benefit from a reduction of 15,932 euros for the brothers and sisters and 7,967 euros for nephews and nieces. “Concerning spouse’s children and spouse’s grandchildren, there are no specific deductions at this stage, so we are proposing to create new deductions also set at 31,865 euros”adds the MP.
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More controversial, to finance this first axis, the deputies plan “at the same time increasing the tax threshold to 49% for inheritances above 3,611,354 euros.” This proposal effectively amounts to creating a new inheritance tax bracket. Indeed, currently, in the general tax code, the last tranche of the scale of direct line inheritance concerns the sums “beyond 1,805,677 euros”which are taxed at 45%. It is not yet known how much such a measure could bring in.
Despite this adoption in committee, the measure is however far from final adoption, all votes in committee having to be renewed in the hemicycle, where the deputies will start from the initial version of the bill.
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