You are here Home Frequently Asked Questions My late husband’s uncle has just passed away and has left me all his assets. Can I benefit from the tax allowance applicable to nephews and nieces? My late husband’s uncle has just passed away and has left me all his assets. Can I benefit from the tax allowance applicable to nephews and nieces? Print Share on Facebook Share on Linkedin Share on Twitter Share on Facebook Share on Linkedin Share on Twitter No. The allowance provided for in Article 779 of the French General Tax Code does not apply to nephews and nieces by marriage.