In order to reduce the tax bill, deductions and exemptions are provided. Starting this year, new rules apply to inheritance tax returns. This service will be gradually deployed in the personal space of the impots.gouv.fr website, between 2022 and 2024. It must also affix on this copy the certification mentions of the identity of the parties and certify the document’s compliance with the original.
It is worth noting that until the implementation of this online service, manual declarations of cash gifts and inheritances are made by submitting, in duplicate, a paper form (nos. 2735-SD and 2705-SD and subsequent).