Delay in payment of inheritance tax possible

An heir who acquires sole ownership of immovable property because his surviving parent has chosen to acquire the entire usufruct has the right to defer payment. inheritance tax Till the death of this indulgent parent. This option, which should have been accompanied by guarantees for the tax authorities, was withdrawn by a The Court of Cassation’s decision was announced on March 13, 2024, After their father’s death, the children inherited only ownership of the property because their mother chose to receive the usufruct of the whole, not full ownership of a quarter of the property.

Instead of paying their share of the fee directly, the children had asked for it not to be paid until their mother’s death. They then had two options: either they only pay duty on their bare ownership when it dies, but in the meantime they have to pay interest to the tax authorities every year, or they keep the whole, bare ownership and usufruct. but will be exempted in lieu of interest payment. in principle, When bare owners recover usury, the operation is not taxed. Therefore, choosing to broaden the tax base by taxing only ownership and consumption, so as not to have to pay interest, was a gamble that could only be successful if his mother was elderly and had to live a long time. .

The heir wanted to change his mind

After choosing the second solution, thinking the bill would be less burdensome overall, he changed his mind. Ultimately he preferred to give only his bare ownership rights and interest from time to time till his mother’s death. But the administration, approved by the Court of Cassation, ruled that this was not possible. What is chosen is definitely chosen, the choice is irreversible, replied the tax collectors and judges.

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