How and where to declare an inheritance in France
You are a resident of France. A non-resident relative has died and you are one of the beneficiaries of the estate. This section sets out the procedures to follow.
Taxable assets
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Assets located in France belonging to the deceased
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Assets located in France and abroad if one of the heirs was a French resident for at least six of the ten years prior to the death
When and where to declare
If the death occurs in France: within six months of the death.
If the death occurs abroad: within twelve months of the death.
Place: Non-Residents Collection Office (the declaration must be accompanied by payment).
Calculating death duties
The calculation methods (tax allowances and reductions) are those applicable to residents.
Questions fréquentes
Where and how are death duties paid?
Publié le 15-05-2017 / Modifié le 12-06-2024
Cases when it is not necessary to declare the inheritance to the authorities
Publié le 15-05-2017 / Modifié le 05-08-2020
How are life insurance premiums taxed?
Publié le 15-05-2017 / Modifié le 05-08-2020
How to obtain a certificate of payment or of non-payability
Publié le 15-05-2017 / Modifié le 05-08-2020
Do international tax treaties call into question the rules governing inheritance declarations?
Publié le 15-05-2017 / Modifié le 05-08-2020