Module 18 min896 wordsFree — no account
What gets declared, before any tax is worked out
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 78 words · 1 min
Worked example
The net taxable estate of the Ferrand succession
Flat 350 000 € and accounts 95 000 €, giving 445 000 € of other assets. Furniture at the default rate: 445 000 × 5 % = 22 250 €. Gross estate: 467 250 €. Deductible liabilities, being the outstanding loan and funeral costs: 17 250 €. Net taxable estate: 450 000 €. It is this figure, and not 445 000 €, that will be divided between the two children.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.