The tax authorities can take over the management of inheritances if the heirs reject them or if they do not appear. Last year, 47 legacies passed to the state, representing a total of 17.8 million euros. Like any heir, the FPS Finance pays inheritance tax and inheritance tax to the regions. Last year it was 12.5 million euros.
Incidentally, the legacy is only definitively acquired after 30 years. Within that period, legitimate heirs can still reclaim the estate. For example, fourteen estates were returned to heirs last year.
