2023-10-15 06:00:07
Question to an expert
If the inheritance is delayed, can I wait to pay inheritance tax?
On June 1, in a case where the deceased had bequeathed all his assets to his second wife, the Constitutional Council answered a delicate question : do we have to pay inheritance tax before having received our rights?
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As authorized by law, the two children, having reserved rights in the inheritance, had asked the wife for the payment of “reduction compensation”. Due to discussions over the amount of this compensation, the wife took more than four years to pay it. The children had therefore filed the inheritance declaration and paid the inheritance tax late.
10% increase
These tax formalities having to be completed within six months following the death, the tax administration claimed interest and a 10% increase for late payment and declaration.
The question posed to the Constitutional Council concerned the conformity with the Constitution of tax obligations when the heirs have not yet received their rights and therefore cannot pay the tax with what they are intended to collect…
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The wise men considered the tax rules compliant, on the grounds that the heirs’ claim was certain upon death. This position appears particularly rigorous insofar as it authorizes the administration to sanction a delay beyond the control of the heirs.
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