Selon une enquête réalisée par le Crédoc pour France Stratégie, les Français sont favorables à une diminution de la taxation des héritages. Une position partagée par l’ensemble des personnes interrogées, et ce quel que soit leur niveau de revenu et de richesse. Même celles qui sont à la tête d’un patrimoine modeste et estimant avoir peu de chances d’hériter sont très majoritairement hostiles à cette taxation.
Pourtant, la fiscalité qui s’applique à l’occasion d’une transmission se révèle mal connue et largement surestimée. Ainsi, par exemple, sur un échantillon de 2 004 personnes âgées de 18 ans et plus, 22 % d’entre elles estiment que les transmissions entre personnes mariées ou pacsées sont imposées à un taux compris entre 20 % et 40 %. Et 15 % des sondés estiment que le taux de taxation est inférieur à 5 %. En réalité, ces transmissions sont exonérées depuis la loi Tepa du 21 août 2007. Une impression de surtaxation également ressentie pour les transmissions en ligne directe (parents-enfants).
Malgré cette impopularité de la fiscalité des transmissions, les personnes qui ont participé à ce sondage adhèrent globalement aux modalités actuelles de taxation. Elles acceptent le principe du barème établi en fonction du lien de parenté entre le défunt et l’héritier. En revanche, elles émettent une réserve : elles jugent que les transmissions entre conjoints et celles entre parents-enfants devraient être taxées au même niveau.
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