Overview
- France is projected to see €9 trillion passed from baby boomers to their heirs by 2040, according to the Fondation Jean‑Jaurès.
- Roughly 87% of estates face no succession tax under current rules, helped by a spousal or PACS exemption, a €100,000 parent‑child allowance, and life‑insurance relief up to €152,500 per beneficiary.
- Recent polling reports strong opposition to higher inheritance taxes, with 60% favoring lower rates in an OpinionWay survey and 74% opposing increases in a YouGov study.
- National Assembly President Yaël Braun‑Pivet floated reform focused on “super‑inheritances,” later clarifying she was referring to large fortunes transmitted repeatedly across generations.
- Notaries urge early planning to reduce costs through donations and property démembrement, noting larger valuation discounts before ages 61, 71, and 81 and highlighting expanded donation allowances available since June 2025.