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Presidential 2022: the question of inheritance rights invites itself into the campaign – Le Monde


Each campaign has its tax. In 2012, it was the 75% tax. In 2017, the abolition of the housing tax. Will inheritance tax be the marker of the 2022 campaign? A few weeks ago, Emmanuel Macron saw in any case in the ultra-sensitive question of inheritance nothing less thana component of the“DNA” of “our nation of peasants”, facing the readers of the Parisian. Valérie Pécresse lodges there, the heart of the ” French culture “, a topic she hears “to be part of a national narrative”.

But where the Head of State likes to maintain a certain ambiguity on the subject, the candidate of the Les Républicains (LR) party proposed, on Sunday January 23, on TF1, and the next day in an interview with Figaro, to abolish inheritance tax for “95% of French people”, promising a “transmission shock”. “I assume that you can pass on your heritage to your children, it’s the fruit of a lifetime of work that has been taxed, hypertaxed and retaxed”, she explained, partly taking up the idea of ​​a “death tax” formulated by his former rival, the deputy of the Alpes-Maritimes Eric Ciotti, who proposed to completely abolish inheritance taxes during the primaries of the right in the fall of 2021.

Valérie Pécresse suggests doubling the exemption ceiling by raising it from 100,000 to 200,000 euros per child (knowing that 50% of inheritances are less than 70,000 euros), and to 100,000 euros for “indirect” transmissions », that is to say not benefiting the direct descendants. It also wants to facilitate donations between living beings, by allowing 100,000 euros to be given every six years, compared to every fifteen years today, including between grandparents and grandchildren. The whole being financed by several reforms (pensions, unemployment insurance, social benefits and reform of the State). A proposal likely to appeal beyond its traditional right-wing electorate.

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“Inheritance taxation is a good way to bring together the big family of the right and the far right”, says Emmanuel Rivière, international director of political studies at Kantar Public. There are those who are familiar with the tax system and who are in favor of lowering inheritance tax because it concerns them, but also a more popular electorate, who show greater distrust of the state, “this France which is afraid of downgrading, which has only its house as its heritage and for which inheritance is an existential anguish, even if it does not know that it is probably exempt from taxes in the current system”, believes Mr. Rivière. He sees in Valérie Pécresse’s proposal a “hyphen” between the liberal right and the popular right, similar to “the successful alliance by Nicolas Sarkozy in 2007”.

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