Élargir l’exonération de droits de mutation à titre gratuit aux fonctionnaires décédés lors de l’exercice de leur mission

This legislative proposal aims to expand inheritance tax exemptions for the heirs of civil servants who die while performing their official duties. It seeks to provide financial relief and recognition to the families of public employees who lose their lives in the line of duty. The measure would primarily benefit the surviving family members and legal heirs of deceased civil servants, reducing the tax burden on assets transferred after a death occurring during a professional mission.