00:00In France, inheritance tax, or, in common parlance, succession tax, is the tax on transfers of property without consideration (DMTG).
00:05donations are the taxes that apply to inheritances and gifts.
00:09It is a direct tax paid by the heir or donor, calculated on the sum he receives and
00:13whose allowances and rates depend on his family relationship with the deceased or the donor.
00:17To take two simple examples, a son inherits 100,000 euros from one of his parents, he does not pay
00:22no rights, if he inherits 150,000 euros, he pays 8194 euros.
