In brief: You must present the insurer with a certificate issued free of charge by the competent public accountant. This certificate establishes either the payment or the non-liability of the inheritance tax.
The tax certificate to present
To obtain the payment of the sums, annuities or emoluments owed by the insurer due to the death of the insured, you must present this tax certificate. The insurer cannot discharge the sums owed without this document, except in the cases of exclusion provided for by law.
The certificate must establish one of the following two elements:
- the payment of the inheritance tax;
- the non-liability of this tax.
Do not confuse the certificate with form 2705-A
The certificate issued by the competent public accountant is distinct from the partial inheritance declaration.
When you must declare the life insurance contract, you use form no. 2705-A. After its processing by the tax service, this form is returned to the beneficiary and must be presented to the insurer to obtain the payment of the sums.
Cases where the certificate is not required
The presentation of the certificate is not required when the total sums owed by one or more insurers do not exceed €7,600, provided that these sums go to heirs in the direct line who have no de facto or de jure domicile abroad. You must then send the insurer a written request declaring that the total of the indemnities does not exceed €7,600.
The certificate is also not required for sums owed to the surviving spouse or the surviving partner linked to the deceased by a civil solidarity pact.