Les estate fees necessarily involved after the death of a person. The estate fees affect people who received an inheritance from a relative. The payment of these fees must be made to the tax office and must be made when it filed a statement with this entity.From the moment the heirs agree to receive the bequest of the donor died, the estate fees are effective and they affect all inheritances. It is worth noting that there are some exemptions on the payment of estate.

Computation of estate fees:

Inheritance rights are determined taking into account the net value of the legacy that the beneficiary will receive. More specifically the total value of the bequeathed property which is subtracted from the amount of debt which the deceased would have had to fulfill his lifetime. Funeral expenses are subtracted from the value of the bequeathed property. Most often, this is a package worth 1500 euros. Once the net value of the heritage that the taxable amount is determined, the calculation of estate fees is then step by step.


The first stage involves the personal allowance. This phase is to deduct a certain amount of the taxable amount, taking into account the status of the heir. For example, a nephew or niece can enjoy a discount amounting to 7,598 euros. The physical conditions of the heir may also be taken into account. Thus, an heir who has a physical disability has an allowance of 151,950 euros on the taxable amount. It is worth emphasizing that the amount of personal allowance increases from year to year and takes into account inflation. It should also be noted that the reduction amounting to 50 000 euros was once practiced when the beneficiaries of the legacy are the children of the deceased, the parents or a spouse is no longer valid.

The second step is to determine the going rate that is to say the amount of tax will be applied. Again, this rate will not be the same after the links between the deceased and the heirs. The scale used is progressive. Like the current system for determining the income tax, the rate depends on the value of the property that was bequeathed. For example, this rate can vary from 5% to 40% for a legacy that is transmitted from parent to offspring.

After applying the rate in the case where no rate has been determined, reductions can be assigned to the charges of succession. The deductions are based on different parameters. In a large family, for example, a deduction of 610 is applied for each child from the third child. This discount is valid only if the estate is direct or is between two spouses. The deduction is 305 euros for any other type of succession. Apart from the allowances and deductions mentioned above, it should be noted that the costs of succession also reflect donations made by the deceased during his lifetime. Donations made during the last six years are considered.

Exemption from estate fees:

On August 22, 2007, major changes were made in the cost of succession. Thus, the husband and partner in a Civil Solidarity Pact, or PACS are exempt from inheritance tax. It is the same for the brother or sister of a deceased. In this case, there are nevertheless conditions: it must, when the estate is opened, the heir or widowed, single, divorced or legally separated. It must also have over fifty years or suffer a physical disability when the death occurred. The Crown must also prove that he has lived with the deceased during the last five years. If the brother or sister does not meet all these conditions, the usual basic steps remain in force.