2024-02-11 12:55:44

Difficulty paying inheritance tax? In need of financial availability? Forced to resort to a loan? Need payment facilities? The procedure has been simplified since February 1. Here is what the new regulations provide.

Since February 1, new rules have been introduced into the system governing the payment of inheritance tax. They aim to provide the heirs, in the event of inability to honor the debt owed, upon their request for payment facilities. The tax administration grants heirs the possibility of paying inheritance tax in a ” deferred or split » subject however to the payment of interest. The rate is indicated in the split or deferred payment authorization, indicates the official website of the French administration.

For this year 2024, “ for requests for split or deferred payment of inheritance taxes made in 2024, the interest rate applicable to requests for split or deferred payment of registration fees made in 2023 amounts to 2.2% “, underlines Le Particulier du Figaro. This rate was 1.2% for requests made in 2023. The rate can be reduced by two thirds, or 0.7% in 2024, for certain business transfers, compared to 0.5% in 2023, notes Bercy.

Inheritance rights: what the procedure provides for

The procedure requires that the heirs have a period of six months following the death to pay the inheritance costs to the Public Treasury. In the event that the heirs are unable to pay the costs, they can request, from the tax administration, a credit which can take the form of a split payment or a deferred payment. “ The credit request must either be formulated at the foot of the act or declaration subject to formality or attached to one or other of these documents, or formulated by means of a teleservice made available by the administration from a dedicated platform », Explains the public administration.

The request must, moreover, contain an offer of sufficient guarantees that the tax debtor undertakes to provide at his own expense, it is specified. Note that the competent public accountant has a period of two months to rule on the credit request and the offer of guarantees. The latter must, however, be constituted by the debtor within four months, from the agreement of the public accountant. These are, in short, the new provisions implemented since February 1, 2024. These are all the time and generosity saved by the heirs to satisfy the conditions for the allocation of a credit which would allow them to pay inheritance taxes with less pressure.

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