After this date, and until 18 March 1986, a form of death duty called capital transfer tax applied. BNC
The current form of death duty is called inheritance tax. BNC
The French State meanwhile acquired forty-seven important twentieth-century works from the estate of Pierre Matisse thanks to its dation system allowing the payment of death duty by kind (see The Art Newspaper No. 16, March 1992, p. 1). BNC