Lawyer · Inheritance & Co-ownershipWhich assets are taxed in France?
French inheritance tax (droits de succession) is paid by each heir on what he or she actually receives, after deduction of an allowance that depends on the family relationship with the deceased. The scope of French taxation depends on where the deceased and the heirs live (article 750 ter of the French Tax Code):
- the deceased was resident in France: all assets worldwide are taxable in France;
- the heir has been resident in France for at least 6 of the last 10 years: everything that heir receives, wherever located, is taxable in France;
- neither the deceased nor the heir lived in France: only assets located in France (a house, a flat, French bank accounts, shares in a French property company) are taxable in France.
Allowances and rates
| Relationship to the deceased | Allowance per heir | Rates after the allowance |
|---|---|---|
| Surviving spouse or PACS partner | Fully exempt | |
| Child, grandchild by representation, parent | €100,000 | Progressive scale from 5% to 45% |
| Brother or sister | €15,932 | 35% up to €24,430, then 45% |
| Nephew or niece | €7,967 | 55% |
| Unmarried partner and other persons | €1,594 | 60% |
Additional allowance of €159,325 for a heir with a disability. Siblings may be fully exempt in certain cases (single, widowed or divorced sibling over 50 or disabled, who lived with the deceased for the five years before the death). Gifts made by the deceased in the 15 years before the death are taken into account and reduce the available allowance.
Avoiding double taxation
France has signed specific inheritance tax treaties with a limited number of countries, including the United Kingdom, the United States, Germany and Italy. These treaties decide which country may tax which assets and how the tax paid in one country is credited in the other. Real estate is generally taxed in the country where it is located.
When there is no treaty, French law allows the foreign tax paid on assets located abroad to be credited against French tax, under conditions. In every international estate, the tax position of each heir should be checked before the French return is filed.
Life insurance: a separate regime
Sums paid under a French life insurance policy (assurance-vie) are in principle outside the estate and follow their own tax rules: a large allowance per beneficiary for premiums paid before the age of 70, and a smaller global allowance for premiums paid after 70. See our guide Life insurance in a French estate.
Return, deadlines and penalties
| Situation | Deadline to file and pay |
|---|---|
| Death in mainland France | 6 months from the date of death |
| Death outside France | 12 months from the date of death |
After the deadline, late-payment interest runs, and a surcharge applies if the return is filed very late. Payment by instalments or deferred payment can be requested in some cases, for example when the estate mainly consists of a property that has not yet been sold.
When heirs disagree on values
The value declared for a property is the basis of the tax and often of the division between heirs. An undervalued declaration may suit one heir who wants to keep the house, and harm the others. If you disagree with the value proposed by the notary or by a co-heir, do not sign the return without advice: the firm can challenge the valuation and, where necessary, ask the court to appoint an expert.
Figures as applicable in 2026 under French law. This page provides general information and does not replace individual legal or tax advice.