Inheritance tax - Declaration
Verified 04 August 2023 - Legal and Administrative Information Directorate (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 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 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.
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.
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:
- Presence of real estate
- Will
- Donation to the last living
- Marriage contract
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Deaths in Metropolitan France
The declaration must be filed in the 6 months after death.
Deaths overseas
The declaration must be filed within 6 to 24 months which depends on the place of death.
Inquire with the tax department.
Who shall I contact
Deaths abroad
The declaration must be lodged in in the 12 months after 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).
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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.
Who shall I contact
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
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
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
Deadlines for lodging the declaration of succession
Place of registration of the declaration of succession
Reporting obligations (Article 800), content of the declaration (Articles 801 to 802)
FAQ
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Ministry of Finance
Ministry of Finance
Ministry of Finance