{"id":8494,"date":"2026-01-19T10:51:24","date_gmt":"2026-01-19T09:51:24","guid":{"rendered":"https:\/\/www.altertax-avocats.com\/challenging-the-751-cgi-tax-presumption-guide\/"},"modified":"2026-01-19T10:51:24","modified_gmt":"2026-01-19T09:51:24","slug":"challenging-the-751-cgi-tax-presumption-guide","status":"publish","type":"post","link":"https:\/\/www.altertax-avocats.com\/en\/challenging-the-751-cgi-tax-presumption-guide\/","title":{"rendered":"Challenging the 751 cgi tax presumption [guide]."},"content":{"rendered":"\n \n

Presomption Fiscale 751 CGI : Understanding and Contesting this Reintegration<\/h1>\n \n
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Article 751 of the French General Tax Code establishes a tax presumption that is particularly dreaded by taxpayers when it comes to asset transfers. This provision allows the tax authorities to add certain assets back to the tax base in the event of inheritance or dismemberment of ownership. Understanding the mechanisms of tax presumptions<\/a> is essential to anticipate and, if necessary, effectively contest this reintegration. <\/p>

This presumption is based on a logic of combating tax evasion, but it can sometimes be applied to legitimate situations. You should be aware of your rights and the means available to defend yourself against this measure, which can lead to a significant tax reassessment<\/a>. <\/p>

What is tax presumption 751 CGI?<\/h2>

Article 751 of the General Tax Code<\/a> allows the tax authorities to reintegrate certain assets transmitted before death into the estate. This mechanism is primarily intended for situations where the deceased has retained the use of assets that he or she had previously donated or transmitted, without any declared consideration. <\/p>

The presumption applies when three cumulative conditions are met: transfer of ownership prior to death, retention of enjoyment of the property by the deceased until death (generally with no time limit), and absence of remuneration or declaration of such enjoyment. For example, a parent who gives his or her principal residence to his or her children while continuing to live there free of charge without formalizing this occupation exposes his or her estate to the application of article 751. The tax authorities then presume that the transfer was not real but fictitious, intended to evade inheritance tax<\/a>, and reinstate the property in the taxable assets at the applicable rates (from 5% to 45% in direct line, up to 60% between non-parents). <\/p>

Scope of article 751 of the CGI<\/h2>

Article 751 applies in two main situations: inheritances<\/a> involving disguised gifts or anticipated transfers with an undeclared reservation of use, and property dismemberment<\/a> transactions where the taxpayer transfers bare ownership while retaining the usufruct without any tax regularization. The presumption is triggered at death, when the tax authorities examine the consistency between previous transfers and the final asset situation. For example, the donation of a principal residence while the donor continues to occupy it free of charge, or the transfer of a family business while the effective management is retained, are frequent cases of reintegration. <\/p>

Assets eligible for reinstatement include :<\/p>