Refund to repatriates of sums deducted from their compensation to repay loans

Article 12 of the Act of 23 February 2005 in favour of French repatriates provides for refunding to compensation recipients, or their heirs, the sums deducted by the national agency for the compensation of French nationals from overseas (ANIFOM) to repay loans under the Acts of 15 July 1970 and 2 January 1978, as well as sums deducted from aid granted on the sale of farm property in Tunisia (Act of 16 July 1987). These refunds are not taxable and are excluded from the estate for inheritance tax. Decree No. 2005-539 of 26 May 2005 opens a two-year period to submit applications to ANIFOM.