A more thorough explanation:

Droit de détraction is a tax that is imposed on property that is inherited or received through a will and then taken to another state or country.

For example, if someone inherits a house in France and then decides to sell it and move to the United States, they may be subject to a droit de détraction tax on the value of the property.

Another example would be if someone receives a large sum of money through a will and then transfers it to a bank account in another country, they may also be subject to a droit de détraction tax on that amount.

These examples illustrate how the droit de détraction tax applies to property that is acquired through inheritance or a will and then taken to another location, whether it be another state or country.