Généralisation de l’abattement de 100 000 euros pour toutes les successions ou donations en ligne directe, dans un sens ascendant ou descendant

This legislative proposal aims to standardize a tax allowance of 100,000 euros for all inheritances and gifts between direct ancestors and descendants. It seeks to simplify the tax burden on families transferring assets across generations. This change would primarily affect individuals inheriting or receiving gifts from parents, grandparents, or children, potentially reducing the amount of inheritance tax paid on these transfers.