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

  • Assets located in France belonging to the deceased

  • 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

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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).

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Calculating death duties

The calculation methods (tax allowances and reductions) are those applicable to residents.

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