Favoriser la transmission du patrimoine aux jeunes générations par diverses dispositions relatives à l’imposition des mutations à titre gratuit

This legislative proposal aims to make it easier for families to pass down assets and inheritance to younger generations. It focuses on reforming the taxation of gifts and inheritances to reduce the financial burden on heirs and encourage the transfer of family wealth. The changes primarily affect individuals receiving inheritances or gifts and the tax authorities. It seeks to lower tax barriers for young people inheriting family property or businesses.