Proposal for a law aimed at tax recognition of the support of a brother or sister – economy


The deputy Bernard Perrut tabled in the National Assembly a bill n ° 3866 to recognize the care of a brother or a sister.

In the explanatory memorandum to this proposal, the parliamentarian recalls that although there is no obligation of financial support between brother and sister, it is frequent, due to the separation or divorce of their parents, or even the death of one of them, or later for economic reasons often linked to unemployment or for health reasons, that brothers and sisters decide to help each other by living together and that one of them provides for the needs of the other without sufficient resources.

Currently, no tax measure is offered to encourage real family solidarity between brother and sister who live under the same roof, with the exception of the exemption from inheritance tax of the part collected by each single brother or sister, widower. , divorced or legally separated, on the double condition:

– qhe is, at the time of the opening of the succession, over fifty years of age or suffering from an infirmity making it impossible for him to provide for the necessities of life through his work;

– that he has been permanently domiciled with the deceased for the five years preceding the death.

His proposed law therefore aims, on the one hand, to allow a taxpayer to count as a dependent, for the calculation of his family quotient, a brother or sister who actually lives under his roof and for whom he is exclusively responsible. . In this hypothesis, the taxpayer concerned will benefit from an additional half-share of the family quotient. The text also proposes to authorize a taxpayer to deduct the sums he pays to a brother or sister who does not benefit from any support payments from his parents.

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