Does the procedure for inheritance in a non-direct line have to be adjusted?

In the case of an inheritance that is not in a direct line, a declaration of inheritance must be made. If this is not submitted within the deadline, a fee is charged. Such delays occur on a regular basis. Our MP Carole Hartmann has inquired with the relevant ministries whether the procedure might need to be adjusted.

« Au Luxembourg, les héritiers en ligne non directe sont tenus à déposer une déclaration de succession auprès de l’Administration de l’enregistrement, des domaines et de la TVA endéans les six mois à compter de la date du décès s’il intervient au Grand-Duché.

Il me revient, que dans nombre de cas, ce délai est dépassé. Or, les déclarations soumises tardivement sont susceptibles d’une taxe de 10% à payer à l’État, en supplément des droits de succession à payer.

Les délais et le cadre juridique sont adoptés selon la loi du 27 décembre 1817 sur la perception du droit de succession.

Dans ce contexte, j’aimerais poser les questions suivantes à Madame la Ministre de la Justice et à Monsieur le Ministre des Finances :

  • Madame et Monsieur les Ministres, y a-t-il déjà eu des réflexions concernant une adaptation des délais pour les déclarations de succession ?
  • Est-ce qu’une réévaluation et une modernisation de la loi sous référence seraient concevables ? »

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