In France the inheritance tax is only applied above 100 000€, so it's really not 40% flat. What's more, it's possible to make donations before the death, 100 000€ every 15 years, without taxes, meaning most of the time no taxes are payed at all below 200 000€ or even 300 000€.
These amounts are per-child, which means you can double them up if there are two children.
Median patrimony in France is 175 000€ per household, so your typical middle class family with two children ends up paying no inheritance tax, without having done donations in advance.
These amounts are per-child, which means you can double them up if there are two children.
Median patrimony in France is 175 000€ per household, so your typical middle class family with two children ends up paying no inheritance tax, without having done donations in advance.