In September, the Conseil supérieur du notariat (CSN), a French organization responsible for overseeing notarial services, introduced new tax proposals aimed at reforming how inheritance and donations are handled. These proposals include cutting donation taxes by half, up to a limit of 500,000 euros, making certain exemptions optional, and extending tax-free donations to grandchildren and great-grandchildren. Additionally, the CSN suggested allowing more flexibility in how taxes are distributed during family property transfers. Bertrand Savouré, president of the CSN, explained that the main aspects of property transmission involve inheritance at death, donations made during life, and life insurance policies. He emphasized that the concept of anticipating one's estate is not simply about giving away assets and losing them, but about thoughtful planning. The CSN also proposed revising current tax laws to encourage full ownership or usufruct (the right to use and enjoy property owned by someone else) transfers. Under current rules, donations and inheritances are taxed similarly, with donations being paid in advance. Exemptions for donations can be renewed every 15 years. These proposals aim to benefit a wide range of individuals, including direct family members, spouses, PACS partners, siblings, and even non-relatives. The French government, through the PLF 2027 and its "Transmission 2027" plan, proposed its own measures to reduce donation taxes for family transfers. This plan would lower the tax rate to 6% for donations of money to family members under certain conditions: the recipient must be under 50, the donor under 80, and the donation must be up to 100,000 euros. If the recipient donates at least 1.1% of the received amount to a non-profit organization that helps the most disadvantaged or supports victims of domestic violence, the rate could drop to 5%. While Savouré praised the clarity and simplicity of the government's proposal, he noted its limitation to family members only. The proposal would apply to donations made to children, grandchildren, great-grandchildren, or, in the absence of such descendants, to nephews, nieces, great-nephews, or great-nieces. It remains uncertain whether this proposal will be approved by Parliament. Savouré also pointed out that not all deaths result in tax revenue, with 60 to 65% of deaths leading to inheritance declarations at notarial offices. Of those, 62% are exempt from inheritance taxes. This aligns with findings from the Conseil d'analyse économique, which estimated that 85% to 90% of direct line inheritances with at least one child heir are not taxed. These figures highlight the complexity of inheritance taxation and the need for ongoing reform.