France Inheritance Tax for Foreigners

Using the calculator

1. Choose how you were related to the deceased.
2. Enter the value of your share of what France taxes — French property at its market value, French bank accounts and other assets in France, less your share of the debts.
3. Tick a disability if you have one; a brother or sister ticks the conditions of the exemption if they are met.

The result shows the allowance, the tax on each band and the total.

What France taxes

French inheritance tax is paid by each heir on their own share. Property in France is always taxed, whoever the deceased and the heir are. Assets abroad are taxed when the deceased lived in France, or when the heir lives in France and has done so for at least 6 of the last 10 years. A tax treaty — France has them with the UK, the USA, Germany, Italy, Spain and others — can change this.

Allowances and rates

A spouse or PACS partner pays nothing. Each child and each parent has €100,000 tax-free, then pays 5% to 45% by band — 20% on most of a typical share. Brothers and sisters have €15,932 tax-free and pay 35% and 45%, unless they lived with the deceased and meet the conditions of the exemption. Nephews and nieces have €7,967 and pay 55%; other relatives to the fourth degree 55% and everyone else — including an unmarried partner — 60%, after €1,594. A disabled heir has an extra €159,325.

Deadlines and paying

The declaration is due within 6 months of the death, or 12 months when the death happened abroad. The tax can be spread over 1 year, or 3 years when at least half the estate is property or other non-liquid assets, with the tax office's agreement. A lawyer in France checks what is taxed where, the treaty and the exemptions before the declaration is filed.