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Scale of usufruct
Scale of usufruct
New Scale (art. 669 of French Tax Code)
| Age of usufructuary | Value of usufruct (%) | Value bare property (%) |
|---|---|---|
| less than 21 years | 90 | 10 |
| less than 31 years | 80 | 20 |
| less than 41 years | 70 | 30 |
| less than 51 years | 60 | 40 |
| less than 61 years | 50 | 50 |
| less than 71 years | 40 | 60 |
| less than 81 years | 30 | 70 |
| less than 91 years | 20 | 80 |
| more than 91 years | 10 | 90 |
Previous scale (art. 762 of French Tax Code)
| Age of usufructuary | Value of usufruct (%) | Value bare property (%) |
|---|---|---|
| less than 20 years | 70 | 30 |
| less than 30 years | 60 | 40 |
| less than 40 years | 50 | 50 |
| less than 50 years | 40 | 60 |
| less than 60 years | 30 | 70 |
| less than 70 years | 20 | 80 |
| more than 70 years | 10 | 90 |
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