French Inheritance Tax for Non-Residents: Rates, Allowances, and Filing Deadlines
Who Owes French Inheritance Tax
France taxes inherited assets based on two rules. If the deceased was a French tax resident (domiciled in France for tax purposes), their entire worldwide estate is subject to French droits de succession. If the deceased was a non-resident, only assets physically located in France — primarily real estate and French bank accounts — are taxable.
This means a British citizen who owned a holiday home in Provence but lived in London still triggers French inheritance tax on that property. A US citizen who retired to the Dordogne and had French bank accounts, property, and investments is subject to French tax on everything.
Tax-Free Allowances (Abattements)
France applies tax-free allowances based on the heir's relationship to the deceased, not their nationality or residence:
| Relationship | Tax-Free Allowance |
|---|---|
| Surviving spouse or PACS partner | Complete exemption — zero tax |
| Child (per child) | €100,000 (renewable every 15 years) |
| Grandchild | €1,594 (default; higher if stepping into a deceased parent's share) |
| Sibling | €15,932 (full exemption if cohabiting under specific conditions) |
| Nephew or niece | €7,967 |
| Non-relatives | €1,594 |
| Disabled heir (any category) | €159,325 (cumulative with relationship allowance) |
The spouse exemption is absolute — surviving spouses and registered PACS partners pay nothing, regardless of estate size. This is one of the most generous provisions in European succession law.
Progressive Tax Rates
After applying the relevant allowance, the remaining taxable amount is subject to progressive rates:
Direct line heirs (children, parents):
- Up to €8,072: 5%
- €8,072 to €12,109: 10%
- €12,109 to €15,932: 15%
- €15,932 to €552,324: 20%
- €552,324 to €902,838: 30%
- €902,838 to €1,805,677: 40%
- Above €1,805,677: 45%
Siblings: 35% up to €24,430, then 45% above.
Nephews/nieces: Flat 55%.
Non-relatives and unmarried partners: Flat 60%.
These rates make it clear why estate planning matters. A non-relative inheriting a €200,000 French property faces approximately €119,000 in tax — nearly 60% of the value.
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The Filing Deadline
The déclaration de succession (inheritance tax return) must be filed with the Direction Générale des Finances Publiques (DGFiP) within:
- 6 months if the death occurred in France
- 12 months if the death occurred outside France
Miss these deadlines and you face 0.20% monthly interest on the tax due, plus a 10% late-payment surcharge. The penalties are automatic — there's no discretion or appeal process for simple tardiness.
Double Taxation Treaties
France has inheritance tax treaties with a limited number of countries. The US-France estate tax treaty (1978) prevents double taxation by allocating taxing rights — generally, real property is taxed where it's located, and other assets where the deceased was domiciled.
The UK has no inheritance tax treaty with France. British families inheriting French assets may face tax in both countries, though UK inheritance tax paid on French assets can often be credited against the French liability (and vice versa) under domestic relief provisions.
For complex cross-border estates, a specialist in international succession — ideally a notaire experienced with Anglo-French estates — is essential. Generic advice from either country's tax office won't capture the interaction between two systems.
Assurance Vie: The Major Tax Exemption
French assurance vie (life insurance) contracts are not technically part of the estate. Payouts go directly to named beneficiaries outside the succession, with their own preferential tax regime. For premiums paid before age 70, each beneficiary gets a €152,500 tax-free allowance — far more generous than the standard inheritance allowances.
This means a French property may be fully taxable under droits de succession, but an assurance vie contract of the same value could pass almost tax-free. Many expats use assurance vie strategically to reduce the overall inheritance tax burden on their families.
The Notaire's Role in Tax Filing
The notaire handling the estate typically prepares and files the déclaration de succession on behalf of the heirs. Their fee for this service is regulated and progressive — ranging from about 1.5% on the first €6,500 of estate value down to 0.4% on amounts above €30,000.
The notaire also values all French assets as of the date of death, searches for any registered wills, and issues the acte de notoriété (heirship certificate) that identifies all legal heirs and their shares.
Common Traps for Non-Residents
Assuming your home country's rules apply. If the deceased owned French property, French inheritance tax applies to that property regardless of nationality, residence, or what your home country says.
Missing the deadline. The 6-month (or 12-month for deaths abroad) filing deadline is strict. Late filing triggers automatic penalties — 0.20% monthly interest plus 10% surcharge — with no exceptions for foreign families unfamiliar with the system.
Not claiming the spouse exemption. Surviving spouses sometimes hire advisors who aren't aware of France's complete spousal exemption, leading to unnecessary tax payments on what should be a zero-tax transfer.
The Someone Died in France: English Speaker's Emergency Guide includes a tax calculation worksheet and step-by-step guidance on the déclaration de succession process.
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