Overview
- Roughly €9,000 billion is expected to pass between generations in France over the next 10 to 15 years, concentrating attention on how that wealth is taxed and transferred.
- French notaries say they will propose legislative changes to make the société civile immobilière a more reliable instrument for family transmission and to avoid fiscal pitfalls.
- Lawmakers are examining tougher rules for business‑transfer niches such as the Dutreil regime, with broader ideas floated to restore stronger progressivity in inheritance taxation.
- Commentators also propose creating a legal status for step‑parenthood to better reflect blended families in succession rights, reflecting calls to modernize long‑standing rules.
- Despite perceptions of heavy levies, about 86% of direct‑line inheritances are untaxed, wealth is highly concentrated, many households are reorganizing assets to reduce exposure, and polling shows nearly three quarters favor lighter inheritance taxes.