Pourquoi les héritages coûtent de plus en plus cher (et comment préparer ses enfants)

Okay, I need to write a news article in French based on the given title: « Pourquoi les héritages coûtent de plus en plus cher (et comment préparer ses enfants) ». The user specified using only H2 and H3 titles, starting each with a single capital letter. The introduction should come first without any H1 header. Let me check the search results provided to gather relevant information.

First, looking at the search results:

1. Réforme de l’impôt sur les successions : Quels droits en 2025: This source mentions changes in inheritance tax, including exemptions for properties under €300k and adjustments to donation allowances for grandchildren. It also talks about reducing the fiscal recall period from 15 to 10 years.

2. Frais de notaire pour une succession en 2025: Discusses notary fees and exemptions for cash donations up to €100k per donor until 2026.

3. Héritage : la loi adoptée sur les frais bancaires: Talks about new laws capping bank fees on inheritances, previously unregulated and