What each heir would receive after allowances and the tax scale, based on your family situation — and what the surviving spouse's option changes. French rules. Your figures never leave your browser.
Your figures are never sent: the calculation runs on your device. Only an anonymous audience measure (page view, click) is recorded, without any figure.
Enter an estate to see the tax.
Inheritance tax is not computed on the estate but on each heir's share. That share first depends on who inherits — the devolution: children, spouse, then more distant family. Each share is then reduced by an allowance that depends on the family link, and the rest goes through the tax scale.
The married spouse and the PACS partner are exempt. Each child gets a €100,000 allowance per parent, then a progressive scale from 5% to 45%. A sibling gets €15,932 and pays 35% then 45%; a nephew €7,967 and 55%; an unrelated person €1,594 and 60%. That is why the same sum costs ten times more tax depending on who receives it.
[Life insurance](lifeInsurance) follows its own rules: outside the estate, with a €152,500 allowance per beneficiary for premiums paid before 70. It is the first transmission lever for mid-sized estates, and the simulator shows it separately.
The deceased's share only: for a couple married under community property, half of joint assets plus personal assets, net of debts. Life insurance is not part of it.
With children and a married spouse, the spouse chooses: a quarter in full ownership, or everything in usufruct. A gift between spouses opens a third way. The rest goes to the children in equal shares.
€100,000 per child and per parent, but gifts received within the last fifteen years use it up. The spouse needs none: they are exempt.
Bracket by bracket, like income tax. On a €250,000 share for a child, tax is close to €28,000; in bare ownership with a 70-year-old spouse, the taxable share is reduced by 40%.
The simulator gives the order of magnitude and shows what the spouse's option changes. What it does not give — wills, dismemberment organised during one's lifetime, a Dutreil pact on a business — is a notary's work. An accurate figure at any moment assumes an up-to-date estate: that is what Patrice does.
The tax depends on what each asset is worth on the day, on what has already been given, and on what sits in life insurance. With a free account you keep that picture current, as a couple if you wish, and rerun this calculation whenever it changes. The demo shows the app with sample data.
