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French inheritance tax explained

French droits de succession (inheritance/estate duties) apply when a French resident or French-situated assets pass to heirs. Rates are highly dependent on the family relationship, with significant allowances for direct descendants and full exemption for the surviving spouse.

Key allowances (2026)

Surviving spouse / PACS partner: TOTAL EXEMPTION (TEPA Law 2007)
Child (direct line): €100,000 allowance, renewable every 15 years
Grandchild in succession: €1,594 (€31,865 for lifetime gifts)
Sibling: €15,932 allowance (exemption possible if living together + single + 50+)
Nephew/Niece: €7,967
Disabled person: €159,325 (cumulable with family allowances)
Unrelated party: €1,594

Direct line rates (children/grandchildren above allowance)

5% up to €8,072
10% from €8,072 to €12,109
15% from €12,109 to €15,932
20% from €15,932 to €552,324 (most common bracket)
30% from €552,324 to €902,838
40% from €902,838 to €1,805,677
45% above €1,805,677

Other brackets

Siblings: 35% up to €24,430, then 45% above
Other relatives (up to 4th degree): 55% flat
Unrelated parties / 5th degree+: 60% flat

Deadline and procedure

Filing deadline: 6 months after death (12 months if death abroad)
Late penalties: 0.4%/month interest + 10-80% penalty depending on situation
Notary requiredfor: real estate, net estate >€5,000, existing will or prior gift, family conflict
Payment options: lump sum, deferred (up to 5 years for life interests), instalments (1-10 years)

Common optimisations

Staggered gifts every 15 years (allowance refreshes)
Life insurance (assurance-vie) — €152,500 per beneficiary exempt if premiums paid before donor's 70th birthday
Dismemberment (usufruit + nue-propriété) — give bare ownership, keep life interest. Tax on bare value only (40-90% depending on donor's age).
Dutreil pact for family business shares — 75% allowance
Family gift of cash— additional €31,865 every 15 years (donor <80, recipient adult)

Free inheritance tax calculator

Estimate inheritance tax in 2 minutes with our calculator (in French — use browser auto-translation).

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Bilateral treaties

France has tax treaties with ~30 countries (UK, US, Germany, Italy, Spain, etc.) to avoid double inheritance taxation. Specifics depend on residence of deceased and location of assets. Consult a French notary for cross-border situations.