Take into account “the transformation of families, customs, practices, by creating a reduction for indirect links”. In 2022, in his presidential project, the candidate for re-election Emmanuel Macron promised the creation of a reduction of 100,000 euros for transmissions for the benefit of “nephews and nieces, grandchildren and stepchildren”. Nearly four years later, the ambition is the same for the government, but, given the state of public finances, the means are a little more limited. In its amendment to the finance bill (PLF) for 2026 adopted by the deputies in public session at the National Assembly this Monday, November 3, the executive still intends “better take into account the evolution of family forms by establishing a specific reduction for transfers made by a deceased person to the children of their spouse or PACS partner”. But the reduction in question is far from this amount, since it will be 15,932 euros, i.e. that in force for the brothers and sisters of the deceased.
A support obligation of at least 5 years
Currently, the children of the spouse or surviving PACS partnerupon the death of the step-parent, benefit from the reduction reserved for people who are not related to the deceased. Or only 1,594 euros, before having to pay inheritance tax at a rate of 60%. Recalling that he “free transfer rights due to the death of a person are often criticized for not taking into account the evolution of family structures, in particular the rise of blended families where emotional bonds are forged between non-relatives”the government’s amendment therefore constitutes a first step forward. But this new reduction still remains far from that existing for children who have is subject to plenary adoptionsince the latter benefit from the same rights as a legitimate or natural child, i.e. 100,000 euros.
To benefit from this exemption from inheritance tax, a sine qua non condition must be respected. The deceased must have provided for the children of the spouse or PACS “uninterrupted assistance and care as continuous and primary care, since marriage or the conclusion of a pact with one of their parents”states the amendment. And this until death or for at least five years if the child is a minor at the time of death. When the child is an adult at the time of death, the deceased must have taken care of them for at least five years during their minority or 10 years during their minority and majority.
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