Inheritance tax: reform at heart of discussions with right, with a view to 2023 budget

The government, which receives parliamentarians from Tuesday with a view to preparing the budget, is ready to discuss with the deputies the republicans of this campaign promise by Emmanuel Macron.

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This is one of the arguments of the executive to seduce the right, or, perhaps negotiating its abstention. While the 2023 budget must be presented on September 26 in the Council of Ministers, and the oppositions – notably the Les Républicains (LR) party – have said that they would not vote for the finance bill (PLF) currently in preparation , Bercy receives parliamentarians from Tuesday, September 13, to explore the path of a compromise. And the government does not arrive empty -handed: it is ready to put in the balance its reform of the taxation of the inheritance, which it had hitherto envisaged to postpone.

An executive advisor notes that “the LRs are very alleged on the subject of successions”, which could “give room for maneuver” to convince them to vote the budget. At the top of the State, a source explains that the perimeter of the reform is not yet decided. The possibility of leading “all the reform” or “only a part” being envisaged, with a preference for “measures which have an effect on economic activity”. If it arouses an intense debate in the majority, the subject is presented as a project that will see the light of day, since it has the status of “campaign commitment”.

During his March press conference, candidate Emmanuel Macron had indeed promised to alleviate inheritance tax, in the event of re -election, “to take into account the evolution of real estate prices”.

His idea: bring the reduction to the amount of the inheritance transmitted from 100,000 to 150,000 euros per child, and, in parallel, exempt up to 100,000 euros on indirect online successions “for nephews, Nieces, grandchildren, and children of spouses “, in order to take into account” the transformation of families, uses, practices “. The announcement had surprised, on the part of those who claimed, in 2016, wanting to favor “risk in the face of the annuity”, and therefore “prefer taxation on succession to ISF type taxes [wealth tax]”.

“This is not the priority”

During his last presidential campaign, Mr. Macron considered on the contrary that this reform “of common sense” aimed to allow “to transmit the fruits of his work”. “I would have trouble saying that a couple who have a house and two children and that this house is worth 200,000 to 300,000 euros, these are rentiers that I will protect,” he said in March, seeing in The inheritance A component of the “DNA” of “our nation of peasants”. Its reform was also wanted to be societal, since it integrated the recomposed families, who do not benefit from almost any reduction today.

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/Media reports.