# CFDT proposal for French inheritance tax reform

> Live situation record from CLSTR: https://clstr.news/situations/cfdt-proposal-for-french-inheritance-tax-reform
> Updated: 2026-08-28T13:26:23.000Z. Sources: 11. Developments: 2.

The CFDT trade union has proposed a major reform of inheritance and gift taxation in France. General Secretary Marylise Léon has advocated for taxing all transfers of wealth ‘from the first euro’, a move she describes as an initiative for ‘social justice’. 

The proposal seeks to eliminate current tax exemptions, such as the existing €100,000 tax-free allowance that children receive from each parent. The union aims to use this issue to drive debate during the 2027 presidential election campaign. 

While the measure is intended to broaden the tax base and address wealth inequality, it represents a significant departure from the current General Tax Code. Discussions regarding the reform highlight the disparity in current successions, where a large portion of transfers escape taxation, and raise concerns about the potential impact on middle-class and modest households.

## Timeline

### 2026-08-28: CFDT proposes taxing all French inheritances from the first euro

The CFDT union proposes taxing all inheritances and donations in France from the first euro, seeking to eliminate current tax exemptions to promote fiscal justice ahead of the 2027 elections.

3 sources. https://clstr.news/cluster/cfdt-proposes-taxing-all-french-inheritances-from-the-first-euro

### 2026-08-25: CFDT union proposes inheritance tax reform in France

The CFDT union, led by Marylise Léon, is calling for inheritance tax reform in France to apply ‘from the first euro’ as a measure of social justice.

9 sources. https://clstr.news/cluster/cfdt-union-proposes-inheritance-tax-reform-in-france

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Cite as: CFDT proposal for French inheritance tax reform. CLSTR, https://clstr.news/situations/cfdt-proposal-for-french-inheritance-tax-reform