Deceased's tax debt deductible from estate

ATA/531/1998Court of Justice / Administrative ChamberSep 1, 1998Granted

Extracted by Omnilex

Omnilex summary

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 headnote

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.

Full text

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.

Keywords

inheritancedeductiontax debtestate liabilitydeceasedheir

Extracted by Omnilex

Key legal questions extracted by Omnilex

Key legal question

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

Extracted holding

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.

Extracted reasoning

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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