Allowance is for direct family

When a childless person wants to leave money to a nephew or niece am I right in thinking that, although there is no special allowance on death, there is a special tax-free allowance of €31,865 for a lifetime gift – at least within France? However, I don’t know if any British gift tax would then apply if the donor lived in France and the nephew lived in Britain?  M.R.

You are correct that there is a tax reduction on death called an abattement fiscal for gifts between uncle/aunts and nieces/nephews, but it is of €7,967. Those who are of further family degrees than the immediate niece/ ...

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