Inheritance: discover the new threshold from which heirs must repay this aid to retirees

The transfer of an estate is often a moment filled with emotions, but also with administrative complexities. Among these, an essential and sometimes little-known point concerns the potential repayment of benefits paid to retirees, notably the Solidarity Allowance for the Elderly (ASPA). In 2026, a recovery threshold was reassessed, directly impacting how heirs must manage this aspect of inheritance. This measure aims to better protect small estates while ensuring national solidarity, thus reducing the risk of having to return a substantial part of the inheritance. Understanding this threshold and its implications is essential for all those concerned with an inheritance. It is a delicate balance between preserving the family capital and respecting legal obligations.

How does the recovery of benefits to retirees work in an inheritance?

The mechanism for recovering social benefits paid to retirees, such as ASPA, is based on a principle of national solidarity. When a beneficiary dies, pension funds can claim reimbursement of the benefits they paid out from the amount of the inheritance, but only if it exceeds a certain threshold. This provision aims to ensure that benefits primarily benefit people truly in precarious situations, without significant assets to pass on.

ASPA, formerly called the minimum old-age pension, is a non-contributory benefit intended to guarantee a minimum income to certain retirees with limited resources. Indeed, it is not a classic pension based on contributions, but an allowance funded by national solidarity. This difference is crucial because it justifies a form of “repayment” after death, when the estate is sufficient.

The repayment is calculated based on the net estate assets, that is, all the deceased’s assets once debts are deducted, including funeral expenses. This includes all types of assets:

• Real estate (main residence, apartments, land,…)
• Financial assets (bank accounts, investments, savings accounts)
• Movable goods (cars, furniture, valuables)

This system is therefore not a classic debt to be paid directly by the heirs, but a claim exercised on the overall estate. If the net assets are below the threshold, no repayment can be demanded.

For families, this represents a crucial factor in estimating the forthcoming inheritance. Failing to anticipate this rule can lead to major inconveniences, such as needing to sell assets to honor the repayment of the social benefit received by the deceased.

Societal challenges and controversies around the repayment of ASPA

The repayment of benefit to retirees upon inheritance has long raised questions for both families and public authorities. More than a simple financial mechanism, it is a matter involving national solidarity, social justice, and the protection of family assets. The system initially reflected the desire to preserve public finances by recovering funds advanced as social benefits. Yet, it sometimes corresponded to a double misfortune for heirs.

Indeed, many modest families saw their assets – often their only home – chipped away by this recovery. For example, a mother who had received ASPA could bequeath her house to her children, who were then forced to sell that property to reimburse the allowance. This situation caused tension, misunderstandings, and a feeling of injustice, since the benefit had immediately benefited the deceased parent without heirs being able to enjoy it serenely.

Faced with these criticisms, the authorities chose to adapt the legislation. The revaluation of the recovery threshold notably marks a significant advance. Now, many small estates benefit from a de facto exemption, preserving inheritance rights while maintaining the logic of solidarity for larger estates.

In this context, the debates included several arguments:

1. Protection of family assets: The aim is to avoid forced sales of essential assets, especially the main residence, which may represent the memory and sentimental capital of families.
2. Fair contribution to national solidarity: Social benefits remain an advance, and repayment helps finance other beneficiaries.
3. Social justice and simplification: Establishing a significant threshold simplifies procedures and ensures better clarity for heirs.

This legislative evolution thus seeks to combine respect for social values and preservation of families in passing on their inheritance, a delicate balance that will guide the coming years.

The new recovery threshold on inheritance and its consequences for heirs in 2026

Before the reform, the recovery threshold on inheritance was set at €39,000, an amount considered too low because many modest estates exceeded this value, thus often resulting in difficult repayments for heirs. Since September 1, 2023, and applicable to most inheritances in 2026, this threshold has been increased to:

• €100,000 in mainland France
• €150,000 in overseas departments and regions (Guadeloupe, Martinique, Réunion, Guyana, Mayotte)

This means that an estate whose net assets do not exceed these thresholds is exempt from any repayment of ASPA. For example, a net asset of €90,000, which previously might have been taxed, will now be fully protected. This major change preserves a significant part of modest estates and avoids sometimes unavoidable asset liquidations.

The table below illustrates the scope of this change:

Geographical area	Threshold before 2023	New threshold since 2023
Mainland France	€39,000	€100,000
Overseas (DROM)	€39,000	€150,000

The new threshold results in a significant decrease in the number of situations where repayment of benefits to retirees is required. Direct consequence: heirs benefit from an inheritance passed on with greater peace of mind, and administrative complications are limited. If this threshold is exceeded, the repayment will be calculated only on the excess portion.

It is also important to note that this system mainly affects ASPA, while other social retirement benefits, although sometimes recoverable, are less concerned or subject to specific rules.

Essential steps for heirs facing the repayment of benefits to retirees

When a death occurs, managing the inheritance involves several key steps, notably declaring and evaluating assets. The notary plays a central role here by establishing the net estate assets, taking into account debts and related costs, but also by verifying the social benefits received by the deceased. The heir must provide all relevant documents concerning pensions or benefits received so that the situation is properly reviewed.

Subsequently, the notary consults the relevant pension funds (e.g., CARSAT, MSA) to obtain the total amount of allowances paid, notably ASPA. This step is fundamental to calculating the exact amount to be repaid, if applicable.

The calculation follows a simple but essential rule. The amount to be repaid will correspond to the smaller of the two amounts:

• The total social benefits received by the deceased
• The part of the net estate assets exceeding the applicable threshold (€100,000 or €150,000 depending on location)

For example, if the net inheritance is valued at €130,000 and the retiree received €60,000 in ASPA, the repayment will be €30,000, which is the difference between the net assets and the threshold. This amount can never exceed the total benefits received.

It is crucial for heirs not to underestimate this step, as the repayment directly affects the final value of the inheritance, as well as the inheritance tax that will be applied. Indeed, since the amount to be repaid is a deductible charge from the net assets, it mechanically reduces the taxable base and can thus reduce the inheritance duties to be paid.

To facilitate understanding, here is a summary of the steps to follow:

1. Consult a notary promptly after the death.
2. Provide all documents on social benefits received by the deceased.
3. The notary verifies the net estate assets and contacts social organizations.
4. Calculate the amount to be repaid based on current rules.
5. Comply with the inheritance settlement including the repayment if due.

This rigorous procedure guarantees legal security and transparency, thus avoiding disputes or unpaid debts.

Anticipating repayment: practical advice to protect your family assets

For those who benefit from ASPA or wish to prepare the transfer of their assets, anticipating the question of repayment is essential. Information and preparation in advance help limit the risks of conflict and ensure a smoother management of inheritances.

Here are several concrete tips to consider:

• Discuss with heirs: clearly addressing the financial situation and benefits received prevents heirs from being caught off guard during the settlement of the inheritance.
• Consult a notary: a patrimonial assessment helps guide towards the most appropriate strategies, notably donations or life insurance, two tools that can reduce the estate assets or exclude certain elements.
• Use life insurance: capital placed on these contracts often passes outside the inheritance and is not subject to ASPA recovery.
• Favor lifetime donations: transferring part of the assets during one’s lifetime can decrease the value of the estate assets while benefiting from specific tax allowances.
• Watch for exemptions: certain situations allow avoiding repayment, notably for spouses or PACS partners who are dependents, subject to resource conditions.

Each family situation being unique, these options do not apply uniformly. That is why it is always recommended to rely on a legal professional to avoid costly mistakes.

By taking advantage of this new legislation on the repayment threshold, families can now better protect their inheritance while respecting national solidarity rules. Anticipating, informing, and planning become the keywords to approach inheritance without fear.