Is the legal reversion between siblings subject to the inheritance tax rate between siblings?

Written by Solvo · based on official sources · Published on 24 September 2026

General question : What are the inheritance tax rates between brothers and sisters?

TLDR: Yes. You apply the inheritance tax rate between siblings to the legal reversion provided for by Article 757-3 of the Civil Code.

Applicable rates

For the net taxable share going to a brother or a sister, the rate is 35% up to €24,430 and 45% above €24,430.

Informational content, does not constitute personalized tax advice.

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Official sources

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