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Inheritance tax - Assessment of inheritance and calculation of duties
Verified 14 August 2024 - Directorate for Legal and Administrative Information (Prime Minister)
Do you want to estimate the amount of inheritance tax payable? If your situation is simple, you can do it by following several steps. The abatement and the applicable scales take into account your relationship with the deceased. In most cases, it is better to call on a notary. We'll tell you what you need to know.
What applies to you ?
Multiple heirs
Step-by-step approach
To calculate the taxable amount of the estate, you must go through the following steps:
- Inventory the property and debts of the deceased
- Estimate the value of the deceased's property (gross assets)
- Subtract debts (the indebted).
You get the taxable net asset amount (gross assets - liabilities).
Please note
Some estates are exempt inheritance tax, under strict conditions. This is particularly the case for successions of victims of war or acts of terrorism.
Inventory the property and debts of the deceased
You must list goods and debts of the deceased.
It's a complete balance sheet of his assets.
The notarial inventory is mandatory only in certain situations, for example if an heir wants to to accept the succession up to the amount of net assets or in the presence of a person to be protected (minor, person under guardianship, etc.).
Please note
You can also speak to a commissioner of justice (former bailiff and judicial auctioneer).
To make an inventory, the notary goes to the home of the deceased.
He also visits other properties owned by the deceased.
It may be accompanied by a Commissioner of Justice (which evaluates the goods).
As the heir, you've been warned. You may be present or represented.
The notarial inventory makes it possible to determine precisely the value of the goods and to facilitate sharing.
Its price is regulated.
Estimate the value of the assets
You must estimate the value of the estate's assets.
The administration will be able to monitor your return.
The calculation of the value of the goods depends on the goods concerned:
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Furniture, jewelry and other movable property
The value of the movable property shall be determined on the basis of the inventory if it has been drawn up.
Otherwise, the tax authorities retain the detailed estimate declared by the heirs.
In the absence of an inventory, furniture is valued at a package of 5% of the value of the estate.
The value of jewelry and works of art may not be lower than that fixed in the insurance contracts which protect them.
The transferable securities and debts shall be evaluated according to specific rules.
Real Property
The goods are valued at their market value on the day of death.
The principal residence of the deceased on the day of death, house or apartment, may benefit from a abatement of 20% of its value.
The dwelling must also be the principal residence on the day of death of one of the following persons:
- Wife or spouse of the deceased
- Civil partnership partner of the deceased
- Child (minor or adult) of the deceased, his/her spouse or partner of Civil partnerships
- An adult child of the deceased, of his or her spouse or partner of Civil partnerships whose physical or mental disability does not allow him or her to have a sufficient income.
Property shared between usufructuary and naked owner
In case of dismemberment of property rights, the taxable value of usufruct and the bare-ownership of the goods transmitted shall be assessed according to a scale.
You can see the breakdown between usufructuary and bare owner using a simulator:
Deduct debts
For debt to be deductible, 2 conditions the following are completed:
- The debt exists on the day of death
- It can be proven.
The supporting documents must therefore be kept (invoice, contract, all written).
Some debts are deductible, such as:
- Loans (principal and interest) due on the day of death
- Taxes payable by the deceased on the day of death
- Funeral expenses up to €1,500
- Rents to be repaid to the surviving spouse or past partner for his or her temporary right to housing.
Other debts are not deductible, such as:
- Debts recognized by will
- Debts matured more than 3 months before death. They shall be presumed to be refunded, unless proven otherwise by creditor.
The debts for which you claim the deduction must be detailed in an inventory to be attached to the declaration of succession.
FYI
The notice of declaration of succession form details each step in the calculation of inheritance tax and gives examples of the calculation.
You need to determine the share of each heir in order of heirs.
We have to look at the potential previous donations. It's the civil report which makes it possible to check that the donations made respect the rights of the heirs.
To determine your share of the estate, you must consider the following:
- Rules of legal devolution (order and rights of heirs fixed by law)
- Will of the deceased, if he has drafted one
- Donations already received, if that is the case
- Donation to the last living, if your spouse had made one (in front of a notary).
You can benefit of allowances on your share of the inheritance, in particular according to your relationship with the deceased.
Once the deduction is applied to your share of the estate, any duties payable are calculated on a progressive scale, according to the rates in force on the day of death.
To calculate your rebate amount, the tax authorities take account of donations that the deceased had consented to you while he was alive.
They are added to your share of the estate, it is the fiscal report.
However, this tax return does not apply to the following donations:
- Donations the deceased has given you for more than 15 years
- Family donations of money declared within one month of the date of the donation.
You can benefit, under conditions, from a abatement in case of donation of all or part of your share of the estate. We're talking about gift on estate.
The rebate is equal to the amount of the gift, which must be realized within 12 months of death.
The donation must be made to one of the following recipients:
- Association (or foundation) recognized as being in the public interest
- State (or one of its public establishments)
- A territorial government (or one of its public institutions).
You can estimate the amount of inheritance tax that you must pay using a simulator:
Estimate the amount of inheritance tax
The tax authority shall apply a scale on your share of the estateafter deduction of the allowance:
You benefit from a abatement and a scale that depend on your situation and your relationship with the deceased.
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Spouse or Civil partnership partner
You are exempt from inheritance tax.
Child
Abatement
€100,000
Please note
The deduction applies to the death of each of the 2 parents, for each child.
Once the rebate is applied to your share of the estate, the tariff of duties payable is determined on a graduated scale.
Scale
Taxable share after rebate | Tax rate |
|---|---|
Up to €8,072 | 5% |
From €8,073 to €12,109 | 10% |
From €12,110 to €15,932 | 15% |
From €15,933 to €552,324 | 20% |
From €552,325 to €902,838 | 30% |
From €902,839 to €1,805,677 | 40% |
More than €1,805,677 | 45% |
If you adopted a child as part of a plenary adoption, his rights are the same as those of a biological child.
If the relationship is from a simple adoption, the same rules may apply to the death of the adopter, in particular in the following cases:
- Minor child
- Child of 1er marriage of husband (wife)
- An adult child adopted when he or she was a minor and dependent on the adopter for a period of at least 5 years (without interruption)
- Adult child adopted at the expense of the adopter for a period of at least 10 years (without interruption)
Please note
Tax services check if you can benefit from a reduction of duties. For example, if you are war mutilated and has a disability of at least 50%, you get a maximum discount of €305 on the fees payable.
Ascendant (parent, grandparent, etc.)
Abatement
€100,000
Once the rebate is applied to your share of the estate, the tariff of duties payable is determined on a graduated scale.
Scale
Taxable share after rebate | Tax rate |
|---|---|
Up to €8,072 | 5% |
From €8,073 to €12,109 | 10% |
From €12,110 to €15,932 | 15% |
From €15,933 to €552,324 | 20% |
From €552,325 to €902,838 | 30% |
From €902,839 to €1,805,677 | 40% |
More than €1,805,677 | 45% |
Please note
Tax services check if you can benefit from a reduction of duties. For example, if you are war mutilated and has a disability of at least 50%, you get a maximum discount of €305 on the fees payable.
Grandchild
Abatement
€1,594 if your parent (parent) is alive, unless another allowance applies.
Once the rebate is applied to your share of the estate, the tariff of duties payable is determined on a graduated scale.
Scale
Taxable share after rebate | Tax rate |
|---|---|
Up to €8,072 | 5% |
From €8,073 to €12,109 | 10% |
From €12,110 to €15,932 | 15% |
From €15,933 to €552,324 | 20% |
From €552,325 to €902,838 | 30% |
From €902,839 to €1,805,677 | 40% |
More than €1,805,677 | 45% |
If you inherit by representation, you must take into account the scale and the reduction applicable to the heir represented.
Example :
A grandchild may benefit from a €100,000, if he/she inherits in place of his/her deceased or renounced parent. If he has brothers and sisters, the abatement is shared equally.
Please note
Tax services check if you can benefit from a reduction of duties. For example, if you are war mutilated and has a disability of at least 50%, you get a maximum discount of €305 on the fees payable.
Great-grandchild
Abatement
€1,594 if your parent and grandparent are alive, unless another allowance applies.
Once the rebate is applied to your share of the estate, the tariff of duties payable is determined on a graduated scale.
Scale
Taxable share after rebate | Tax rate |
|---|---|
Up to €8,072 | 5% |
From €8,073 to €12,109 | 10% |
From €12,110 to €15,932 | 15% |
From €15,933 to €552,324 | 20% |
From €552,325 to €902,838 | 30% |
From €902,839 to €1,805,677 | 40% |
More than €1,805,677 | 45% |
If you inherit by representation, you must take into account the scale and the reduction applicable to the heir represented.
Please note
Tax services check if you can benefit from a reduction of duties. For example, if you are war mutilated and has a disability of at least 50%, you get a maximum discount of €305 on the fees payable.
Brother or sister
You are exempt the payment of inheritance tax if you complete the 3 conditions at the time of death:
- To have lived with the deceased constantly during the 5 years preceding his death
- Be single, widowed, divorced or divorced
- Be over 50 years of age or have a disability that does not allow you to work.
You have to justify your situation.
If you do not meet these 3 conditions, you are entitled to a rebate, before the application of the progressive scale for calculating the duties payable.
Abatement
€15,932
Once the rebate is applied to your share of the estate, the tariff of duties payable is determined on a graduated scale.
Scale
Taxable share after rebate | Taxation schedule |
|---|---|
Less than €24,430 | 35% |
Greater than €24,430 | 45% |
Please note
Tax services check if you can benefit from a reduction of duties. For example, if you are war mutilated and has a disability of at least 50%, you get a maximum discount of €305 on the fees payable.
Nephew or niece
In the tax sense, you are considered a nephew or niece only if the deceased is the brother or sister of one of your parents.
Abatement
€7,967
Once the rebate is applied to your share of the estate, the tariff of duties payable is determined on a graduated scale.
Scale
Situation where amounts are taxable after deduction | Taxation schedule |
|---|---|
Inheritance between parents until 4e degree included | 55% |
If you inherit by representation, you must take into account the scale and the reduction applicable to the heir represented.
A nephew or niece who inherits in lieu of one of his parents (who has already died or who has renounced the succession) may benefit under conditions from a €15,932 (shared if 2 or more) and the following rates:
- 35% up to €24,430
- 45% beyond €24,430.
Please note
Tax services check if you can benefit from a reduction of duties. For example, if you are war mutilated and has a disability of at least 50%, you get a maximum discount of €305 on the fees payable.
Disabled person
Abatement
€159,325
This specific allowance is combined with other personal allowances.
However, it does not accumulate with the abatement of €1,594 applicable between distant or non-parent parents.
Scale
It depends on your relationship to the deceased.
Please note
Tax services check if you can benefit from a reduction of duties. For example, if you are war mutilated and has a disability of at least 50%, you get a maximum discount of €305 on the fees payable.
Other situation
Abatement
€1,594, unless another allowance applies.
Scale
Situation where amounts are taxable after deduction | Taxation schedule |
|---|---|
Inheritance between parents until 4e degree included | 55% |
Inheritance between parents beyond 4e degree or between non-relatives | 60% |
Please note
Tax services check if you can benefit from a reduction of duties. For example, if you are war mutilated and has a disability of at least 50%, you get a maximum discount of €305 on the fees payable.
You can be exempt from inheritance tax in certain situations.
Tax services check if you can benefit from a reduction of duties.
For example, if you are disabled from war and have at least one disability 50%, you get a maximum discount of €305 on the fees payable.
Only one heir
Step-by-step approach
To calculate the taxable amount of the estate, you must go through the following steps:
- Inventory the property and debts of the deceased
- Estimate the value of the deceased's property (gross assets)
- Subtract debts (the indebted).
You get the amount of taxable net assets.
In the case of a dismemberment of property, the goods are valued according to a fixed scale.
Inventory the property and debts of the deceased
You must list goods and debts of the deceased.
It's a complete balance sheet of his assets.
The notarial inventory is mandatory only in certain situations, for example if you want to to accept the succession up to the amount of net assets.
To make an inventory, the notary goes to the home of the deceased.
He also visits other properties owned by the deceased.
It may be accompanied by a Commissioner of Justice (which evaluates the goods).
As the heir, you've been warned. You may be present or represented.
The notarial inventory makes it possible to determine precisely the value of the goods and to facilitate sharing.
Its price is regulated.
Estimate the value of the assets
You must estimate the value of the estate's assets.
The administration will be able to monitor your return.
The calculation of the value of the goods depends on the goods concerned:
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Furniture, jewelry and other movable property
The value of the movable property shall be determined on the basis of the inventory if it has been drawn up.
Otherwise, the tax authorities retain the detailed estimate declared by the heirs.
Furniture is evaluated at a lump sum 5% of the value of the estate, unless there is evidence of a lower value.
The value of jewelry and works of art may not be lower than that fixed in the insurance contracts which protect them.
The transferable securities and debts shall be evaluated according to specific rules.
Real Property
The goods are valued at their market value on the day of death.
The principal residence from the deceased to the day of death, house or apartment, can benefit from a abatement of 20% of its value.
The dwelling must also be the principal residence on the day of death of one of the following persons:
- Wife or spouse of the deceased
- Civil partnership partner of the deceased
- Child (minor or adult) of the deceased, his/her spouse or partner of Civil partnerships
- An adult child of the deceased, of his or her spouse or partner of Civil partnerships whose physical or mental disability does not allow him or her to have a sufficient income.
Property shared between usufructuary and naked owner
In case of dismemberment of property rights, the taxable value of usufruct and the bare-ownership of the goods transmitted shall be assessed according to a scale.
You can find out the distribution between usufructuary and naked owner using a simulator:
Deduct debts
For debt to be deductible, 2 conditions the following are completed:
- The debt exists on the day of death
- It can be proven.
The supporting documents must therefore be kept (invoice, contract, all written).
Some debts are deductible, for example:
- Borrowings (principal and interest)
- Taxes payable by the deceased on the day of death
- Funeral expenses up to €1,500
- Rents to be repaid to the surviving spouse or past partner for his or her temporary right to housing.
Other debts are not deductible, such as:
- Debts recognized by will
- Debts matured more than 3 months before death. They shall be presumed to be refunded, unless proven otherwise by creditor.
The debts for which you claim the deduction must be detailed in an inventory to be attached to the declaration of succession.
FYI
The notice of declaration of succession form details each step in the calculation of inheritance tax and gives examples of the calculation.
You can benefit of allowances on your inheritance, including your relationship to the deceased.
Once the reduction has been applied, any duties payable shall be calculated on a progressive scale, in accordance with the rates in force on the day of death.
To calculate your rebate amount, the tax authorities take account of donations that the deceased had consented to you while he was alive.
They are added to your share of the estate, it is the fiscal report.
However, this tax return does not apply to the following donations:
- Donations the deceased has given you for more than 15 years
- Family donations of money declared within one month of the date of the donation.
You can benefit, under conditions, from a abatement in case of donation of all or part of your inheritance. We're talking about gift on estate.
The rebate is equal to the amount of the gift, which must be realized within 12 months of death.
The donation must be made to one of the following recipients:
- Association (or foundation) recognized as being in the public interest
- State (or one of its public establishments)
- A territorial government (or one of its public institutions).
You can estimate the amount of inheritance tax that you must pay using a simulator:
Estimate the amount of inheritance tax
The tax authority shall apply a scale on your inheritanceafter deduction of the allowance:
You benefit from a abatement and a scale that depend on your situation and your relationship with the deceased.
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Spouse or Civil partnership partner
You are exempt from inheritance tax.
Child
Abatement
€100,000
Please note
The deduction applies to the death of each of the 2 parents, for each child.
Once the rebate is applied to your share of the estate, the tariff of duties payable is determined on a graduated scale.
Scale
Taxable share after rebate | Tax rate |
|---|---|
Up to €8,072 | 5% |
From €8,073 to €12,109 | 10% |
From €12,110 to €15,932 | 15% |
From €15,933 to €552,324 | 20% |
From €552,325 to €902,838 | 30% |
From €902,839 to €1,805,677 | 40% |
More than €1,805,677 | 45% |
If you adopted a child as part of a plenary adoption, his rights are the same as those of a biological child.
If the relationship is from a simple adoption, the same rules may apply to the death of the adopter, in particular in the following cases:
- Minor child
- Child of 1er marriage of husband (wife)
- An adult child adopted when he or she was a minor and dependent on the adopter for a period of at least 5 years (without interruption)
- Adult child adopted at the expense of the adopter for a period of at least 10 years (without interruption)
Please note
Tax services check if you can benefit from a reduction of duties. For example, if you are war mutilated and has a disability of at least 50%, you get a maximum discount of €305 on the fees payable.
Ascendant (parent, grandparent, etc.)
Abatement
€100,000
Once the rebate is applied to your share of the estate, the tariff of duties payable is determined on a graduated scale.
Scale
Taxable share after rebate | Tax rate |
|---|---|
Up to €8,072 | 5% |
From €8,073 to €12,109 | 10% |
From €12,110 to €15,932 | 15% |
From €15,933 to €552,324 | 20% |
From €552,325 to €902,838 | 30% |
From €902,839 to €1,805,677 | 40% |
More than €1,805,677 | 45% |
Please note
Tax services check if you can benefit from a reduction of duties. For example, if you are war mutilated and has a disability of at least 50%, you get a maximum discount of €305 on the fees payable.
Grandchild
Abatement
€1,594 if your parent (parent) is alive, unless another allowance applies.
Once the rebate is applied to your share of the estate, the tariff of duties payable is determined on a graduated scale.
Scale
Taxable share after rebate | Tax rate |
|---|---|
Up to €8,072 | 5% |
From €8,073 to €12,109 | 10% |
From €12,110 to €15,932 | 15% |
From €15,933 to €552,324 | 20% |
From €552,325 to €902,838 | 30% |
From €902,839 to €1,805,677 | 40% |
More than €1,805,677 | 45% |
If you inherit by representation, you must take into account the scale and the reduction applicable to the heir represented.
Example :
A grandchild may benefit from a €100,000, if he/she inherits in place of his/her deceased or renounced parent. If he has brothers and sisters, the abatement is shared equally.
Please note
Tax services check if you can benefit from a reduction of duties. For example, if you are war mutilated and has a disability of at least 50%, you get a maximum discount of €305 on the fees payable.
Great-grandchild
Abatement
€1,594 if your parent and grandparent are alive, unless another allowance applies.
Once the rebate is applied to your share of the estate, the tariff of duties payable is determined on a graduated scale.
Scale
Taxable share after rebate | Tax rate |
|---|---|
Up to €8,072 | 5% |
From €8,073 to €12,109 | 10% |
From €12,110 to €15,932 | 15% |
From €15,933 to €552,324 | 20% |
From €552,325 to €902,838 | 30% |
From €902,839 to €1,805,677 | 40% |
More than €1,805,677 | 45% |
If you inherit by representation, you must take into account the scale and the reduction applicable to the heir represented.
Please note
Tax services check if you can benefit from a reduction of duties. For example, if you are war mutilated and has a disability of at least 50%, you get a maximum discount of €305 on the fees payable.
Brother or sister
You are exempt the payment of inheritance tax if you complete the 3 conditions at the time of death:
- To have lived with the deceased constantly during the 5 years preceding his death
- Be single, widowed, divorced or divorced
- Be over 50 years of age or have a disability that does not allow you to work.
You have to justify your situation.
If you do not meet these 3 conditions, you are entitled to a rebate, before the application of the progressive scale for calculating the duties payable.
Abatement
€15,932
Once the rebate is applied to your share of the estate, the tariff of duties payable is determined on a graduated scale.
Scale
Taxable share after rebate | Taxation schedule |
|---|---|
Less than €24,430 | 35% |
Greater than €24,430 | 45% |
Please note
Tax services check if you can benefit from a reduction of duties. For example, if you are war mutilated and has a disability of at least 50%, you get a maximum discount of €305 on the fees payable.
Nephew or niece
In the tax sense, you are considered a nephew or niece only if the deceased is the brother or sister of one of your parents.
Abatement
€7,967
Once the rebate is applied to your share of the estate, the tariff of duties payable is determined on a graduated scale.
Scale
Situation where amounts are taxable after deduction | Taxation schedule |
|---|---|
Inheritance between parents until 4e degree included | 55% |
If you inherit by representation, you must take into account the scale and the reduction applicable to the heir represented.
A nephew or niece who inherits in lieu of one of his parents (who has already died or who has renounced the succession) may benefit under conditions from a €15,932 (shared if 2 or more) and the following rates:
- 35% up to €24,430
- 45% beyond €24,430.
Please note
Tax services check if you can benefit from a reduction of duties. For example, if you are war mutilated and has a disability of at least 50%, you get a maximum discount of €305 on the fees payable.
Disabled person
Abatement
€159,325
This specific allowance is combined with other personal allowances.
However, it does not accumulate with the abatement of €1,594 applicable between distant or non-parent parents.
Scale
It depends on your relationship to the deceased.
Please note
Tax services check if you can benefit from a reduction of duties. For example, if you are war mutilated and has a disability of at least 50%, you get a maximum discount of €305 on the fees payable.
Other situation
Abatement
€1,594, unless another allowance applies.
Scale
Situation where amounts are taxable after deduction | Taxation schedule |
|---|---|
Inheritance between parents until 4e degree included | 55% |
Inheritance between parents beyond 4e degree or between non-relatives | 60% |
Please note
Tax services check if you can benefit from a reduction of duties. For example, if you are war mutilated and has a disability of at least 50%, you get a maximum discount of €305 on the fees payable.
You can be exempt from inheritance tax in certain situations.
Tax services check if you can benefit from a reduction of duties.
For example, if you are war mutilated and has a disability of at least 50%, you get a maximum discount of €305 on the fees payable.
Who can help me?
Find who can answer your questions in your region
To obtain information, file the declaration and pay the inheritance tax if the deceased was resident in France
Department in charge of taxes (treasury, tax department...)To inquire, file the declaration and pay the inheritance tax if the deceased was resident abroad
Non-resident personal income tax department
By telephone
+33 (0) 1 72 95 20 42
Monday to Friday from 9am to 4pm
By E-mail
By mail
10 Center Street
TSA 10010
93465 Noisy-Le-Grand Cedex
If you use a notary for the settlement of the estate
Notary
Debts of the deceased (Articles 768 to 1772), non-deductible debts (Article 773)
Deduction of debts: funeral expenses
Deduction of debts: annuities and compensation paid in compensation for personal injury
Inheritance Tax Rates
Deduction (Article 779), reduction for war maimed (Article 782), recall of previous donations (Article 784),
Abatement in the case of gifts to certain bodies, amount of the default abatement (Article 788)
FAQ
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