Bercy mentioned, in order to revive the economy, to facilitate the transmission of heritage by temporarily changing the rules of donation. But this practice is above all a matter of wealthy households, reveals INSEE in a study published on April 28, 2021. Enough to potentially call into question the concept, even if Bruno Le Maire has specified on several occasions that this modified tax system would only concern donations of a few thousand euros.
Donors and donees are … elderly
The INSEE study looks back on donations made up to 2018 and already tells us that less than one in 5 households (18%) received a donation during their lifetime, thus becoming a household. donee. As for donor households, those who donate goods, they are only 8%, and mainly elderly people. (92% are over 60, 65% over 75).
As for donated households, they are far from being the young people Bercy thinks of when reflecting on this change in taxation: 80%, explains INSEE, are over 40 years old. Those under 30 represent only 10% of households that received a donation during their lifetime in 2018.
It is the rich households who give … and who receive
As to who gives, and to whom … it’s quite simple: donor households, at the start of 2018, have an average wealth of 613,000 euros while the average wealth of households in France is more than twice lower and is established at 239,900 euros. Donors are nearly a quarter (24%) of households with incomes of more than 40,000 euros per year, income which is only affected by 9% of households in France. 13% of donors are also part of the 4% of households with the highest incomes, at more than 50,000 euros per year.
Unsurprisingly, donees are also part of the richest households: 55% of donees are part of the 30% of households with the highest net wealth, 24% are even among the 10% best endowed in 2018, according to INSEE.