USUFRUIT AND NUE-PROPRIET FISCAL BAREME Simulator

The official website of the French administration service-public.fr references some sixty simulators available to answer a wide range of administrative questions that arise for individuals and professionals. Some of these simulators have been developed by the Directorate of Legal and Administrative Information (DILA), including the [simulator BAREME FISCAL DE L’USUFRUIT ET DE LA NUE-PROPRIETE](https://www.service-public.fr/particuliers/vosdroits/R49427). This calculator makes it possible to know the distribution of the value of a property between the usufructuary and the nu-owner in case of dismemberment of the right to property (situation when the attributes of the right of ownership, for example: occupying a property, selling it, collecting income, is divided between the usufructuary and the nude owner). The full ownership of a property includes the rights to use the property or to rent it for income, as well as the rights to sell it, give it, bequeath it, destroy it, etc. This full property can be shared between usufruct and bare-property. Usufruct is the right to use this property and earn income without owning it. Nude ownership is the fact of having ownership of it but without the right to use it or to derive income from it. The value of the property must sometimes be divided between the usufructuary and the bare owners. This is the case with donations and successions. The distribution between usufruct and bare-ownership is then provided for by a tax scale established according to the age of the usufructuary. **Namely:** the _“dismemberment”_ of the right of ownership may concern a single property or, in the case of succession, an estate asset. In the latter case, the respective value of usufruct and bare-ownership is calculated on a net asset, less debts and after taking into account any exemptions. **Note:** this scale applies in case of usufruct (for life) and not temporary. A right of use and life habitation, which is more limited than a usufruct, is also valued at only 60 % of the value of the usufruct. Finally, this simulator does not deal with the case of IFI governed by specific provisions. The simulator data is updated according to regulatory developments. The simulators developed by DILA use the G6K simulation engine whose sources are accessible via the link: https://github.com/eureka2/G6K In addition to the sources, are available via this link: — The definition (steps, rules,.), in XSD format, valid for all simulators developed with the G6K engine; — The procedure for making available and installing the engine. The simulator data provided by DILA shall consist of: • a presentation of the simulator in PDF format; • an XML file presenting the rules for calculating the simulator; • a style sheet in CSS format; • reference data in JSON format; • a schema of reference data in SCHEMA.JSON format