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Deceased's tax debt deductible from estate

ATA/531/1998Cour de justice / Verwaltungskammer01.09.1998Granted

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Von Omnilex extrahiert

Omnilex-Zusammenfassung

The court held that tax owed by the deceased is not a personal debt of the heir. It is a personal obligation of the deceased and, as such, must be deducted from the estate when calculating the succession. The decision therefore excludes treating the tax debt as part of the heir's own liabilities.

Omnilex-Regeste

LCP.12 al. 3; succession taxation and deductions from the estate: a tax debt owed by the deceased is a personal obligation of the deceased, not of the heir, and is deductible from the inheritance mass. Such a debt does not become a personal debt of the heir by succession, but enters the succession computation as an estate liability.

Gesamter Gesetzestext

Descripteurs

IMPOT; SUCCESSION; DEDUCTION(SENS GENERAL); MORT; CONTRIBUABLE; FIN

Normes

LCP.12 al.3

Résumé

L'impôt dû par le défunt n'est pas une dette personnelle de l'héritier. Cet impôt est une dette personnelle du défunt et elle est, à ce titre, déductible de la masse successorale. L'impôt dû par le défunt ne constitue pas une dette personnelle de l'héritier mais du défunt lui-même, déductible de la masse successorale.

Schlagwörter

inheritancedeductiontax debtestate liabilitydeceasedheir

Von Omnilex extrahiert

Von Omnilex extrahierte Kernrechtsfragen

Kernrechtsfrage

Whether tax owed by the deceased is a personal debt of the heir or a deductible estate liability.

Extrahierter Entscheid

The tax debt is not a personal debt of the heir; it is a personal debt of the deceased and is therefore deductible from the estate.

Extrahierte Begründung

A debt owed by the deceased retains its character as the deceased's personal obligation. It does not transfer as a personal debt of the heir, but it reduces the net estate.

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