new relief is available! Find out if you can benefit from it and how?

Inheriting is often synonymous with heavy financial burdens in the short term. Fortunately, the government has just announced notable changes to make paying inheritance tax more accessible. Decryption of these welcome new features.

Inheritance taxes: accelerated processing of credit applications

When an heir does not immediately have the necessary liquidity, he can request a spread payment credit from the tax administration. Until now, obtaining this credit could be long and complex.

From now on, the time taken to study the file by the tax services is reduced by half, passing from 4 to just 2 months. In addition, once the credit is granted, the heirs have 4 months to send all the supporting documents requested, compared to only 1 month previously. Finally, the tax authorities can only request additional guarantees within 2 months following receipt of the supporting documents.

This relaxation of deadlines, recorded by decree in the Official Journal on December 28, 2023, should make it possible to streamline procedures and significantly accelerate effective access to payment credit. A relief for many beneficiaries in cash flow difficulties when they discover the amount of inheritance tax they must pay.

Expansion of potential beneficiaries

So far, only the direct heirs of the deceased and the bare owners could claim this credit spread payment. From now on, surviving spouses benefiting from a lifetime right of use or habitation of the family home will also be able to benefit from it.

This broadening of the conditions of access to inheritance credit is good news for widows and widowers, who did not always have the necessary liquidity, despite their legal rights to the deceased’s assets. They will therefore be able to more easily spread out the payment of their share of inheritance tax.

Guarantees still necessary

To maximize its chances of obtaining this financial boost, it is strongly recommended that heirs present solid guaranteessuch as a bank guarantee, a mortgage or a pledge.

Although the interest rate of this credit remains quite high, it allows you toavoid a 10% increase in duties to be paid. A lesser evil for heirs experiencing occasional cash flow difficulties.

With these various measures, the government therefore intends to concretely facilitate the financing of the payment of inheritance taxes for the most modest heirs. Valuable help to calmly honor your tax obligations in the event of the death of a loved one.