French General Tax Code
In forceI. - For the collection of transfer duties free of charge, an allowance of €100,000 is made on the share of each of the ascendants and on the share of each of the children living or represented as a result of pre-decease or renunciation. (1)
Between the representatives of pre-deceased or renouncing children, this allowance is divided according to the rules of legal devolution.
In the case of a gift, the donor's deceased children are, for the application of the allowance, represented by their donee descendants under the conditions laid down by the Civil Code with regard to inheritance representation.
II. - For the collection of transfer duties free of charge, an allowance of €159,325 is made on the share of any heir, legatee or donee, unable to work under normal profitable conditions, due to a physical or mental infirmity, congenital or acquired.
A decree in the Council of State determines the terms of application of the first paragraph.
III. - (Repealed).
IV. - For the collection of free transfer duties, it is carried out in the case of a gift or, where the provisions of article 796-0 ter are not applicable, in the case of inheritance, an allowance of €15,932 is made on the share of each of the brothers or sisters alive or represented as a result of pre-decease or renunciation.
Between the representatives of predeceased or renouncing brothers and sisters, this allowance is divided according to the rules of legal devolution.
V. - For the levying of transfer duties free of charge, an allowance of €7,967 is made on the share of each of the nephews and nieces.
VI - (Repealed).
