Gauthier Delomez 12:30 p.m., March 31, 2022

This is a subject that worries the French ready to bequeath a legacy, or to inherit from a loved one.

Inheritance and gift taxes bring in around €15 billion a year to the state, but are seen by many as an unpopular tax.

Lower taxation, exemption threshold, tax loopholes, duration of the allowance... Europe 1 invites you to discover the vision of the main candidates.

Inheritance and gift taxes bring about 15 billion euros a year to the State, which makes France the third OECD country that taxes inheritance the most, behind South Korea and Belgium. .

If this tax aims to reduce inequalities in wealth between the French, it remains unpopular for the majority of them.

Based on this observation, most presidential candidates promise to lower inheritance tax for the vast majority of households.

However, some are also proposing to increase them for the wealthiest households.

On the occasion of the release of our Playlists for the presidential election (the one on inheritance rights can be found by clicking here or at the bottom of this article), Europe 1 summarizes several proposals for you from the contenders for the Élysée.

Anne Hidalgo

Anne Hidalgo defends "greater solidarity between generations, for the benefit of the youngest".

In this context, the candidate of the Socialist Party wants to facilitate the transmission by lowering the taxation of inheritances "for 95% of the French".

Conversely, to finance this measure, among other things, the mayor of Paris wants to increase inheritance taxes for very high estates (over two million euros).

With these proposals, Anne Hidalgo estimates the creation of new resources at eight billion euros per year.

Yannick Jadot

The environmental candidate Yannick Jadot aims to found "a new contract of intergenerational equity".

In his program, the standard-bearer of EELV specifies that inheritance tax "will be paid according to what each person receives throughout his life, regardless of the relationship with the donors, and from of a threshold of 200,000 euros".

This means that transmissions below this amount would be exempt.

The MEP adds that he will remove, if elected, "the main tax loopholes in particular concerning professional property".

Finally, it will apply a progressive scale to "lower taxation on small estates and to increase it on the highest".

Thanks to these recipes, Yannick Jadot intends in particular to finance the care of the dependency of the elderly.

Emmanuel Macron

To reform inheritance rights, outgoing President Emmanuel Macron promises in a second term that there will be no more tax up to 150,000 euros per child, and up to 100,000 euros passed on to other family members , either grandchildren, nephews or nieces.

In an interview given to

Le Figaro

at the start of the year, the head of state stressed that transmission was an important cultural marker in France.

Jean-Luc Melenchon

In the "tax revolution" he promises, the rebellious candidate Jean-Luc Mélenchon wants to increase inheritance tax on the highest estates "by accounting for all gifts and inheritances received throughout life".

The Insoumis also wants to create a maximum inheritance of 12 million euros, or about 100 times the median net wealth of households.

"Beyond (this sum), I take everything. If you don't have a planned inheritance of 12 million, you risk nothing," he summed up at the start of the year.

A measure that would concern 0.01% of the population, according to the candidate.

Listen to all our other presidential playlists on Deezer or by clicking on the following links:

- Should wages be increased?

- How to save the health system?

- Are there too many civil servants in France?

- How to fight against overpriced housing?

- Should hunting be banned?

- How to reform the school?

- Can we defend ourselves without NATO?

- Should we rethink immigration policy?

- Should nuclear power be revived?

Marine Le Pen

Marine Le Pen lists measures to encourage the preservation of the link between generations.

Among them is the reduction of taxes on gifts and inheritances.

Concretely, the candidate of the National Rally "excludes from the calculation base real estate up to 300,000 euros", with the objective of preserving the transmission of heritage within families.

The MP for Pas-de-Calais also wants to align the tax regime for donations from grandparents for the benefit of grandchildren to that of donations from parents for the benefit of children.

These donations will benefit from a reduction of 100,000 euros every ten years, instead of 15 years today, as reported by the candidate.

Valerie Pécresse

Valérie Pécresse highlights "a shock of transmission" in her program "New France".

Candidate LR proposes to abolish inheritance rights "for 95% of French people and to speed up donations".

For donations, this translates into a threshold of “up to 100,000 euros without tax per child and per grandchild every six years”.

In addition, in an interview with

Figaro

at the end of January, the president of the Île-de-France region had assured that she wanted to exempt inheritances of up to 200,000 euros per child from taxes.

Fabien Roussel

The communist Fabien Roussel wants to reform "deeply" the taxation of donations and inheritances.

The PCF candidate wishes to double the number of tranches "based on two criteria: the value of the property transmitted and the contributory capacity (i.e. the resources) of the donees subject to inheritance tax".

Fabien Roussel evokes the institution of a deductible of 170,000 euros.

Finally, the communist insists on the abolition of tax loopholes "which outrageously favor the richest", and in particular "all the devices aimed at escaping the taxation of the transmission of business capital".

Eric Zemmour

The candidate Éric Zemmour makes the promise to exempt 95% of French families from gift and inheritance tax "by setting up a deductible of 200,000 euros per child on the death of their parent".

The ex-controversialist wants to allow parents and grandparents to give “up to 200,000 euros to each child or grandchild every ten years, without tax or tax”.

The president of the Reconquest!

highlights the protection of exporting companies and proposes, in this context, "the abolition of gift and inheritance tax for the transmission of family businesses".

The former journalist also wishes to exempt from taxes any family transmission of a farm.