Temporary Bare Ownership: Heir Exempt from Immediate Inheritance Tax?

Application pratique:

This case law confirms that Marie has only a mere expectation, not a certain right to the income. She can contest the immediate tax assessment by arguing that no taxable event has occurred until the usufruct ends or the term expires. She should request a deferral of payment of inheritance taxes until the right becomes certain. She must keep all succession documents and consult a tax lawyer to file a formal objection within the legal time limit.

Application pratique:

Under the principle of this case law, Jean's right to the house is conditional and not certain until the loan is obtained. He cannot be forced to pay the deposit or complete the purchase before the condition is fulfilled. Jean should send a registered letter to the seller reminding him that the condition precedent protects him and that the deposit must be held in escrow. He should also ensure the promise deed clearly states the condition and the time limit for fulfillment.

Application pratique:

The case law principle that a mere expectation of payment does not trigger immediate liability applies here: the syndic cannot demand immediate payment of charges that were not properly approved and notified. Sophie should request a copy of the minutes of the general meeting where the budget was voted and verify notification rules. She can contest the demand by showing she was not properly informed and request a new vote or a reduction. She should keep all correspondence and pay only the undisputed part to avoid additional penalties, while seeking legal advice if necessary.