Droit De Detraction Law and Legal Definition

Droit de detraction is a tax levied upon the removal from one country to another of property acquired by succession or testamentary disposition.

Droit de detraction tax is applied only to alien heirs of a resident decedent and substantially equivalent, as to them, to the modern inheritance tax. [Nielsen v. Johnson, 279 U.S. 47 (U.S. 1929)].