Module 19 min886 wordsFree — no account

The same euro given does not carry the same tax

A way to check what has landed — no marks, no account · 1 section · 197 words · 3 min

Test yourself

Question 1 of 3

A child receives a gift from their father and then from their mother. What allowance do they have?

100 000 € in total for both gifts100 000 € per parent, so 200 000 €150 000 €, the allowance being increased by half

Question 2 of 3

The surviving spouse is exempt from inheritance tax. Are they also exempt on gifts?

Yes, the exemption is the same in both casesNo: they have an 80 724 € allowance, then pay taxNo: they get no allowance at all on gifts

Question 3 of 3

What allowance applies to a gift made to a person with no family relationship?

1 594 €, then a rate of 60 %7 967 €, then a rate of 55 %15 932 €, then a rate of 45 %

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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.