Inheritance tax base

Analysis in the light of "droit de saisine"

Abstract

This article asks whether the inheritance tax calculation should take into consideration the value of inherited wealth when succession opens or when the government does the math (which often happens too much time after the death). Initially, the paper addressed Tax Law themes, especially on the calculation basis. Secondly,  the author talked about Succession Law notions, especially the "Droit de Saisine". Lastly, the paper concluded that inheritance tax calculation basis should be the value of the inherited assets when succession opens, this is to say, when the "de cujus" dies, whereas it's the exact time when the tax event happens: the after death property transmission.