Inheritance tax - Declaration

Verified 04 August 2023 - Directorate for Legal and Administrative Information (Prime Minister)

You get an inheritance? You have to make a declaration of succession. It is sent to the tax authorities who calculate whether you have to pay taxes on the estate. You may be exempt from reporting in some cases.

You must make an inheritance declaration if you inherit.

However, this obligation differs according to the following:

  • Amount of the estate
  • Relation to the deceased.

If you are several heirs, you are solidarity for the payment of inheritance tax. All you have to do is have one of you make the statement.

However, if you are legatees or donees, you are not in solidarity with each other or with the heirs. Each of you has to file a return.

FYI  

You can draw up a single declaration for the whole estate, signed by all the persons concerned.

You don't have a return to file if you refuse the estate.

In addition, you do not have to file a declaration of succession in the following situations, under certain conditions.

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You're the deceased's child

You do not have to file a declaration of succession if you complete the 2 following conditions :

  • The total value of the estate, before deduction of debts (we speak inheritance gross assets), is less than €50,000
  • You only benefited from manual donations or donations which have been declared or recorded.

You don't have to pay inheritance tax if you don't have a return to file.

For prove that you are an heir, you must use one of the following:

  • Certificate signed by all heirs if the gross inheritance is less than €5,000
  • Act of notoriety if the inheritance gross asset exceeds €5,000.

You are the spouse or partner of Civil partnerships

You do not have to file an estate declaration if you meet the following 2 conditions:

  • Gross estate assets is less than €50,000
  • You only benefited from manual donations or donations which have been declared or registered.

You don't have to pay inheritance tax if you don't have a return to file.

For prove that you are an heir, you must use one of the following:

  • Certificate signed by all heirs if the gross inheritance is less than €5,000,
  • Act of notoriety if the inheritance gross asset exceeds €5,000. €

You're another beneficiary

You are exempt from declaring an estate if inheritance gross assets is less than €3,000.

You don't have to pay inheritance tax if you don't have a return to file.

For prove that you are an heir, you must present a certificate signed by all the heirs.

Please note

You are also exempt from reporting if the deceased was victim of an act of terrorism (whether he died as a result, or of his direct consequences within 3 years).

Forms

You must file the return using the following forms.

In general, the declaration of succession form is sufficient. Complementary forms are provided for in specific cases.

You can look at the detailed package leaflets.

Declaration of succession

You must complete each form in 2 copies (one original and one photocopy) and sign them.

Role of notary

You can ask a notary to complete your estate declaration.

However, you remain responsible to the tax administration.

The recourse to a notary is compulsory to settle certain estates, in particular in the following situations:

The delay depends on where the person died.

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Metropolitan France

The declaration must be lodged within 6 months, from the day of death.

Overseas

The time limit depends on the overseas department concerned.

Guadeloupe, French Guiana, Martinique

The declaration must be filed within a period that depends on the place of death.

The deadline is as follows:

  • 6 months from the day of death if the person died in the department where he or she was domiciled
  • 1 year from the day of death if the person died outside the department where he or she was domiciled.

Inquire with the tax department.

Meeting

The declaration must be filed within a period that depends on the place of death.

The deadline is as follows:

  • 6 months from the day of death if the person died at Réunion
  • 1 year from the day of death if the person died in Madagascar, Mauritius, Europe or Africa
  • 2 years from the day of death if the person died outside Reunion and elsewhere than in Madagascar, Mauritius, Europe or Africa.

Inquire with the tax department.

Mayotte

The declaration must be filed within a period that depends on the place of death.

The deadline is as follows:

  • 6 months from the day of death if the person died at Réunion
  • 1 year from the day of death if the person died in Madagascar, Comoros, Europe, or Africa
  • 2 years from the day of death if the person died outside Reunion and elsewhere than in Madagascar, the Comoros, Europe or Africa.

Inquire with the tax department.

Abroad

The declaration must be lodged within 12 months, from the day of death.

You have to pay the estate tax at the same time as filing the return.

Warning  

If you file the return late, you may be subject to penalties. Interest on late payment shall be applied (0.20% per month, or 2.4% per year) and an increase (from 10% to 80%, depending on the situation).

The location depends on where the deceased lived.

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The deceased was residing in France

You must file the declaration of succession with the public finance centre (record pole) of the deceased's home.

The deceased was living abroad

You must send the return to non-resident personal income tax department.

Who shall I contact

  • 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

    Via your secure messaging on your personal account

    By mail

    10 Center Street

    TSA 10010

    93465 Noisy-Le-Grand Cedex

Who can help me?

Find who can answer your questions in your region

  • To find out if the deceased was resident in France

    Department in charge of taxes (treasury, tax department...)

  • To find out if the deceased was living 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

    Via your secure messaging on your personal account

    By mail

    10 Center Street

    TSA 10010

    93465 Noisy-Le-Grand Cedex

  • For general information

    Tax Information Service

    By telephone:

    0809 401 401

    Monday to Friday from 8:30 am to 7 pm, excluding public holidays.

    Free service + call price

  • If you use a notary for the settlement of the estate

    Notary