Overview
- After calling on France 2 to tax inheritances more on October 15, National Assembly president Yaël Braun-Pivet clarified the next day that she aims to target very large, multi‑generational transfers.
- Her follow-up message kept the topic in public view without a formal bill, as reactions from critics and supporters sustained the political debate.
- A public-finance watchdog reports that France collected 0.74% of GDP from inheritances and gifts in 2021, the highest among 39 OECD and EU countries studied.
- Cross-border comparisons show only Belgium and Spain levy more in Europe, several EU states do not tax inheritances at all, and regimes vary widely from Germany’s similar framework to Ireland’s flat 33% rate.
- Current French rules include a €100,000 allowance per child every 15 years, progressive rates of 5% to 45% in direct line with spouse exemptions, and official figures indicating most inheritances under €100,000 face no tax; research also flags rising inherited wealth and an expected €9 trillion intergenerational transfer.