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You are planning a transfer of assets, or settling an estate

Passing on my estate

Giving during your lifetime and inheriting are worked out differently, yet they add up: gifts made in the previous fifteen years are brought back into the estate. Compare the cost of the two routes, measure the wealth tax on property that remains due, then file the inheritance return within six months. 6 steps, from the gift to the filing.

Start here: Transferring wealth by gift during your lifetime

Understand: giving in your lifetime, or passing on at death

  1. Step 1 of 6
    CoursePaid individually26 min

    Transferring wealth by gift during your lifetime

    The allowance that applies per donor-donee pair rather than per recipient, the fifteen-year clawback that makes a tax-free gift consume its allowance all the same, and the 31 865 € family gift that stacks on top before the age of eighty. Three costed modules following one family. All the prose is free to read; the case study and quizzes are sold.
  2. Step 2 of 6
    CoursePaid individually29 min

    Settling an estate

    The net taxable estate and the 5 % furniture default nobody itemises, the 100 000 € allowance that attaches to each heir rather than to the estate, then the progressive scale people wrongly apply as a single rate. Three modules on a 450 000 € estate divided between two children. All the prose is free to read; the case study and quizzes are sold.

Compute: gift tax, inheritance tax, wealth tax on property

  1. Step 3 of 6
    CalculatorFree result

    Gift tax calculator

    State your relationship with the donor and the value received: the family cash-gift exemption (if requested) and the relationship allowance are deducted, then the gift tax scale is applied bracket by bracket.
  2. Step 4 of 6
    CalculatorFree result

    Inheritance tax calculator

    State your relationship with the deceased and your net share: the relationship allowance is deducted, then the inheritance tax scale is applied bracket by bracket — a spouse or civil-union (PACS) partner is exempt.
  3. Step 5 of 6
    CalculatorFree result

    Real estate wealth tax (IFI) calculator

    Enter the value of your real estate and your debts: the calculator applies the main residence allowance, checks the liability threshold, runs the brackets one by one, then deducts the relief and the cap where they apply.

File: the inheritance return 2705-SD, within 6 months

  1. Step 6 of 6
    FormFree30 min

    French inheritance tax return (form 2705-SD)

    Six months to file, and the main form carries only the deceased's identity and matrimonial position: assets and liabilities go on the continuation sheet 2705-S-SD. The trap: the prior-gifts box is filled in only when there was exactly ONE such gift.

The other paths

A different procedure, the same principle: the three pillars in order.

Read in French