The topic of inheritance and its taxation is central to current discussions in France, especially as the baby boomer generation begins passing on their assets to younger generations. This process, known as the "great transmission," is expected to involve around 9,000 billion dollars in the next fifteen years. The debate has become a political flashpoint, with the left pushing for higher inheritance taxes to support public finances, while the right and figures like Édouard Philippe argue for making it easier to transfer wealth, claiming it could benefit young people. The French Notaries Congress supports this latter view and has proposed several reforms to inheritance tax rules, aiming to reduce the burden on younger generations. One of the proposed changes involves increasing the tax deduction available to grandchildren when inheriting property. Currently, grandchildren can deduct only 1,594 euros from their inheritance, whereas they can deduct 31,865 euros when receiving a donation. The notaries argue that this discrepancy is unfair, as grandchildren and great-grandchildren are treated as financially distant relatives during inheritances, even though they receive generous deductions when receiving donations. The existing donation deductions, set in 1997 and 2006, are as follows: 100,000 euros for a child, 31,865 euros for a grandchild, 15,932 euros for a sibling, 7,967 euros for a niece or nephew, and 5,310 euros for a great-grandchild. These were designed to help younger generations, but in practice, only a small percentage of French people transfer assets during their lifetime, often out of fear of becoming dependent or needing money for future care costs. The French Notaries argue that the current inheritance deduction for grandchildren is too low, leading to higher taxes. For example, if a grandchild inherits 50,000 euros, they would only deduct 1,594 euros, leaving 48,406 euros taxable. This would result in a tax of about 7,875 euros, leaving the grandchild with 42,124 euros. If the proposed 31,865 euro deduction were applied, the taxable amount would drop to 18,135 euros, reducing the tax to around 1,821 euros, leaving the grandchild with nearly 48,179 euros — a difference of over 6,000 euros. The notaries argue that this change would help young people who face significant challenges in education, housing, and employment, especially given rising costs in areas like energy, transport, and insurance.