donations et successions – Donations - Bilan de l'abattement exceptionnel de 100 000 euros

This written question asks for an assessment of the effectiveness and impact of a temporary €100,000 tax allowance on gifts and inheritances. It seeks to understand the benefits and any potential drawbacks of this measure. The question concerns individuals making or receiving significant gifts and inheritances, and the national tax authorities responsible for its administration. It aims to inform future tax policy decisions.