💬 Inheritance taxation: towards a new era for inheritance in France?

As the 2026 finance bill arrives at the National Assembly, a sensitive topic resurfaces: taxation on estates.
Will France, often referred to as the 'society of heirs', finally tackle the issue of heritage transmission?

🏛️ A renewed debate at the top of the state

Invited on France 2, Yaël Braun-Pivet, president of the National Assembly, stated that "the circulation of wealth between generations is not happening well", calling for reflection on the issue of "super-heritages".
A statement that revives an old debate: should inheritance laws be reformed in a country where inheritance represents a growing share of global heritage?

📊 Inheriting, a privilege for a minority

Contrary to popular belief, half of the French receive nothing or very little inheritance.
According to the Conseil d'analyse économique (CAE), 50% of individuals inherit less than €70,000 during their lifetime.
Conversely, the top 1% receives an average of 4.2 million euros, and the top 0.1% nearly 13 million euros – which is 180 times more than the median inheritance.

💡 Heritage, a driver of French heritage

Today, 60% of the heritage of the French comes from succession (against 35% in the 1970s).
The average age of heirs now reaches 50 years, a direct consequence of the extension of life and the inheritance right granted to the surviving spouse.
Result: the over 60 years hold 60% of national heritage, giving rise to what some call a true "heritage gerontocracy".

⚖️ A taxation perceived as unfair

If France is one of the countries that taxes transmissions the most, the reality is more nuanced.

Most heirs benefit from significant allowances:

100,000 € for a child,

15,932 € for a brother or sister,

7,967 € for a nephew or niece.

But in fact, very large assets often escape full taxation, thanks to advantageous arrangements such as the Dutreil pact (transfer of family businesses) or the life insurance scheme.

Result: the richest heirs pay on average only 10% of duties, far from the theoretical rate of 45%.

🌍 A tax disappearing elsewhere

While several European countries (Portugal, Sweden, Austria...) have abolished inheritance rights, France remains one of the last to maintain them.

This specificity is explained as much by a desire for social equity as by the cultural attachment to family transmission, which has become a true refuge value.

🔮 A huge wealth transfer ahead

According to the Jean-Jaurès Foundation, 9,000 billion euros will be transmitted by 2040—that is nearly 677 billion each year.

An unprecedented wave that could redraw the French heritage landscape.

But it raises a fundamental question: should we let this 'society of heirs' take its course or rethink taxation to promote a better redistribution of capital?

📍 Things to remember

60% of the heritage of the French comes from the inheritance

50% of households receive nothing or very little

The top 1% inherits on average 4.2 million euros

A tax reform could see the light of day by 2026

👉 In a context of fiscal rebalancing and social tensions around purchasing power, inheritance taxation could well become the next major tax project of the government.