It is a small revolution that will change the situation of about 300,000 mixed families in France, with at least one child of whom only one of the adults is the father or mother, and the couple who are married, or remarried. . If the reform is implemented, the grant that will be given to this honest child by the honest parents will actually get a lot of relief. But beware, the situation at the civic level will remain complicated, especially if, like the half-mixed family, the couple’s current children are also present.
It’s very simple: in the current tax system, no allowances are paid for donations among non-relatives. So that the gratuities intended for the son-in-law or daughter-in-law are taxed from the first euro and at a maximum rate of 60%. It does not matter, in this case, the involvement of the honest parent in the child’s education, and the investment in his relationship!
The planned reform would introduce a deduction of 100,000 euros for this type of infection, which would be applied for grants to grandchildren or nieces and nephews. Please note: To take advantage of this, the couple must be married. Pacsés and concubines will therefore be excluded from a priority reform. If these conditions are met, as shown in our table, the tax savings will be higher: it will reach 60,000 euros, for which the maximum amount of the discount will be based.
Attention, Outside of this threshold, the amounts will be taxed at the rate of 60% forfeiture
(1) Married spouse under legal community rule. Hypothesis: Last donation to survivors with 100% use option. If Jules dies first, after the grant, the fruit will be counted on the remaining assets of Jules.
(2) or half of the general tradition, and its own tradition.
(3) Tax up to 60%, for grants among non-relatives, without any deduction.
(4) Tax at the rate of 60% after deducting 100,000 euros for gift to wife’s child.
NP: Not relevant.
How to treat all beneficiaries fairly
So far, most mixed families have gone through a simple adoption, willing to reduce the cost of a grant. You must be at least 28 years of age and 15 years away from the adopted child for the adoption process. The child, if he is over 13 years of age, must give his consent before the notary. Just like spouse, before a notary or on free paper. Then the adoption is mentioned in the margin of the birth certificate of the adopter. Marion Calmet at SG Private Banking explains, “It then makes it possible for parents and children to donate 100,000 euros with the current tax deduction facility.” So the adopter is equal to any biological child.
This status also allows the adopter to receive the status of compulsory inheritance (but not with the adoptive grandparents, who therefore have the right to deprive it of the inheritance). Such an adoption remains revocable, but only before a judge, and for serious reasons (ungratefulness, scandalous misconduct, violence): out of the question therefore the couple’s divorce case returns it, for example.
Reforms planned by the re-elected president should therefore greatly simplify the work of mixed families. “If this reduction of 100,000 euros takes effect, we can expect a reduction in the number of adoption requests,” confirmed Aurelie Chaplin, a notary in Versailles. Even if the general adoption could maintain a slight advantage, since logically the reduction allowed in such a structure would have to go between 100,000 and 150,000 euros for the reform itself.
How to favor a particular beneficiary
In addition to adoption cases, a donation to an honest child can only be made in your available portion, so that the hereditary reserves of biological children are not deducted. Remember, it only increases by one-third or three to one-fourth in the presence of two children. Our table shows, in the event of a grant of a large amount, this reserve can be used quickly, even if, from a tax standpoint, the donation does not create any tax! In this case, at our table, a grant of 100,000 euros, which coincides exactly with the planned reduction. Organic children will then be entitled to claim a recovery of 25,000 euros from them. For a grant of 150,000 euros, this time the tax, potential pruning action will even reach a total of 75,000 euros, half of the bonus.
You should also know that these procedures are lengthy, and indicate that notaries try to find an agreement between the parties in the absence of a consensus, before going to court. To avoid disagreements, it is possible to go through a life insurance contract, choosing an honest child as the beneficiary. The strategy makes it possible to combine tax benefits (exemption from inheritance tax up to 152,500 euros if the capital is paid before the customer’s 70th birthday, and more than 20% taxation) and civil (assumed outside capital) estate, and therefore biological Does not prioritize the calculation of children’s hereditary reserves). However, this solution can only be used for infections at the time of death, and not at the young age of the stepchild.
And note: It will need to be protected against any excess. Because, in the case of “extra premium”, which a court will appreciate according to their date, and also in the patriarchal situation of the holder of the contract, an appeal to the guardians of the child is possible.
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