2024-02-11 07:15:00
All inheritances whose amount exceeds €3,000 are subject to payment of duties. And sometimes, the amount can be significant for the heir(s). If he does not have the necessary funds or if the estate does not include immediately available money, a delay may be requested. In certain cases, the simplified process for requesting payment facilities can be useful and offer a breath of fresh air.
For example, if « », explains Caroline Emérique, notary associated with the KL Conseil office in Paris.
The liquidity of the inheritance, the fact that money is available and can be mobilized immediately, can change the situation, especially in areas where the real estate market is not fluid. If you receive apartments and need to sell one to pay inheritance fees, the operation may take some time depending on the location and profile of the property.
An extended calendar
In theory, you must pay the amount of inheritance tax within 6 months to the Public Treasury. But you can also request a payment deadline or deferred payment or a split payment. In this scenario, the State’s action is not free: the interest rate even rose from 1.7% in 2023 to 2.2% in 2024. However, the procedure for requesting an adjustment of inheritance tax has been simplified.
First, the heirs will now have more time to organize themselves and pay the bill. From now on, the time division will be different: from now on, the accountant will have two months to make a decision from receipt of the credit request and the offer of guarantees proposed by the heirs. The heir will then have four months to build a file which offers payment guarantees and finally two additional months to finalize the procedures.
For the moment, the request must be made on paper, at the foot of the summary document. “The inheritance declaration is one of the rare documents that cannot be dematerialized to date”, recalls Caroline Emerique. But dematerialization, which also guarantees the security of the deed: by January 1, 2027, this should be the case, as should requests to split or defer the payment of inheritance taxes.
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