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Does a child representing his / her predeceased parent enjoy the same allowances as the child?

Yes. The heirs who represent their predeceased parent are placed in the same situation as him. They therefore benefit from the same allowances and are subject to the same scale of inheritance tax .

Thus, a grandchild who comes to the succession of his grandparent in representation of his father or mother will benefit from the deduction of 100 000 €.