A woman dies in 2022, leaving a will drawn up in 1986. In it, she names her husband and daughter as heirs, each to receive half. The husband receives a bequest in return for contributing the value and the usufruct of the entire estate. The daughter acquires bare ownership. The tax inspector imposes an inheritance tax assessment of €2,500, later reduced to €2,444. The daughter lodges an objection.
A strained relationship with his father
The daughter has accepted the estate under the benefit of inventory. She has no access to the estate and her relationship with her father has broken down. Through her representative, she is asking her father to pay the inheritance tax. The father has made it known, via the executor, that he does not wish to pay the inheritance tax. The daughter argues that this constitutes an individual and excessive burden within the meaning of the ECHR.
Beneficial acceptance relates to debts, not to taxation
The court rules that acceptance under benefit of inventory does not affect the liability for inheritance tax. Acceptance under benefit of inventory relates solely to liability for the debts of the estate, not to the levying of inheritance tax. The date of death is decisive for the tax liability. As an heir, the daughter is liable for inheritance tax on her acquisition of the bare ownership.
A father’s refusal is a matter of civil law
The court considers that, in principle, inheritance tax is payable by the usufructuary. However, the fact that the father does not wish to pay the inheritance tax is a matter of civil law which does not affect the tax assessment. Furthermore, the daughter has not demonstrated that she will, in fact, receive nothing further from the estate in the future. There is therefore no question of an individual and excessive burden. The tax assessment stands.