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ATA/531/1998•Deceased's tax debt deductible from estate
ATA/531/1998Cour de justice / Chambre administrative1 sept. 1998Granted
Extrait par Omnilex
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.
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.
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.
Extrait par Omnilex
Whether tax owed by the deceased is a personal debt of the heir or a deductible estate liability.
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.
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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