Publié 15/05/2017 Lecture 1 minute
international_particulier
It is not mandatory to file an inheritance declaration when the estate's gross assets (i.e. the total of all assets before deduction of debts) is less than:
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€50,000 for a transfer to direct heirs, the surviving spouse and partner under a PACS (civil union) provided these individuals did not previously receive an unregistered or undeclared gift or hand-to-hand gift from the deceased
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€3,000 for other heirs