True false tax gifts: idea of reform of estate taxation on life insurance contracts on the death of the first spouse
Initially, we reform a doctrine seems unfavorable to the taxpayer ... On arrival, one loses in conjecture on the advantage or the inconvenience on the contrary, for the interested parties ...
On January 12, the Minister of Finance Michel Sapin, announced by press release wanted to revise a tax and doctrinal position from a "bacquet" ministerial response dating back to 2010, which interests a lot of savers who opted for the Formula of "life insurance".
For the record, before this "bacquarter response", a life insurance contract was partly part of the inheritage assets half, without succession duties for children.
Since this ministerial response of 2010 remember, a couple living under the community regime, having subscribed a life insurance contract, at the death of the first husband children had to pay inheritance tax without that They may have a right on the said contract, not necessarily the designated beneficiaries. But the idea of Mr. Sapin is to call into question this doctrine, and to do that now, the death of the first husband is fiscally fiscally for children in the succession, and that the rights are only due to death. of the second spouse.
The couples living under the legal regime of the community are covered and who have subscribed to a life insurance contract.
The minister announces that now, the death of the first spouse will be fiscally fiscally for successors, including children, with spouses being already exempt. They will not be imposed on the life insurance contract only to the death of the second spouse and therefore will not have to pay for a succession duties from the death of the first husband on a unneached contract.
Real and false effects of this reversal of doctrine ..., and questions ...
At first glance, the spirit of this change of doctrine appears rather sympathetic, as it seems to cumulate the benefits of the absence of administrative and financial harassment for heirs, of less harassing for the surviving spouse, a Administrative simplification more, and all this without, at the end, the slightest disadvantage later, at least in appearance, for the rights rights to life insurance contracts and at the same time heirs.
But in reality, the "advantageous" side of the report of this doctrine is far from obvious, for lack of details and answers to the questions arising, to which Bercy remains silent for the moment. For example, if the estate duties (which, one day or another, always end up being due, because it is not a question of an exemption, but of a tax postponement) are deferred, Nothing today does not specify the mode of liquidation of succession duties on these life insurance contracts on the death of the second spouse. The notaries are dubitative and in the expectation in this regard: will the rights be calculated as currently, or do notaries will have to proceed with several successive liquidations?, Or will the inheritance tax assorted, for the part should have been the object, without the repeal of the "bacquet" doctrine, of a first liquidation, interest late?, etc: Only the instruction to appear at the BOFIP can allow to see clearly in what appears Already like an more confusion, as a simplification, unless the minister, which is always possible, does not give up this reversal of doctrine ...
In addition, how will the tax account process the transition: "before 2010" / "after 2010"? Especially since, according to certain specialists and professionals, the rights due upon arrival, that is to say to the death of the second parent, are not exactly the same as those who would have been obtained according to the system having prevailed until 'Here, when it is the cumulative of the rights liquidated on the death of the first parent and those at the death of the second, the formula resulting from the announcement made by the Minister Mr. Fir succeeds in all cases to more important simulations, therefore A priori disadvantageous for the heirs, which will give more to the state.
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