TLDR: The 7,600 euro threshold concerns two distinct schemes. For estate assets, it applies to sums below 7,600 euros going to heirs in the direct line or to the surviving spouse. For sums owed by insurers, it concerns the total of sums not exceeding 7,600 euros, subject to conditions.
Estate assets
The exemption from the formality concerns the securities, sums or values belonging to the estate held by a depositary, a debtor or a holder.
It applies when the estate goes to heirs in the direct line or to the surviving spouse and the sums or indemnities are of an amount below 7,600 euros.
The threshold is therefore strictly below 7,600 euros in this scheme.
Sums owed by insurers
The scheme concerns all sums, annuities or emoluments owed by one or more insurers by reason of or on the occasion of the death of the insured person. You must therefore not assess the threshold sum by sum: it applies to the total owed.
It applies when these sums go to successors in the direct line who do not have a domicile in fact or in law abroad. You must also file a written request declaring that all the indemnities do not exceed 7,600 euros.
In this scheme, the threshold is not more than 7,600 euros.
This rule does not apply to sums owed to the surviving spouse, to the surviving partner bound by a civil solidarity pact, nor to those owed to a body exempt from transfer duties free of charge under Article 795.