Inheritance tax return (France)

Anyone benefiting from a French estate should be aware of the possibility that they may be required to pay inheritance taxes. These are known as “droits de succession“.

Whereas in the UK inheritance taxes are paid on the basis of the deceased’s estate, liability for inheritance taxes in France falls on individual beneficiaries.

The rates of inheritance tax paid depend on the beneficiary’s relationship to the deceased, with different rates for direct line heirs such as parents, children and grandchildren and for siblings and other relatives.

As an example, these are the current rates (as at March 2025) of inheritance taxes payable by direct line heirs, based on the amount of each beneficiary’s taxable share (part taxable):

Exemptions and allowances

There are a number of total and partial exemptions, most notably an exemption from inheritance taxes for a surviving spouse or civil partner.

Additionally, there are personal tax-free allowances (abattement personnel) applicable to family members, again dependent on the relationship with the deceased.

Inheritance tax return

If you accept an inheritance, you are likely to need to submit an inheritance tax return (déclaration de succession). This is an official form that can be accessed online: https://www.justice.fr/formulaire/declaration-succession-formulaire-11277-12322-12321

On the main form (2705-SD), you need to complete the particulars of the deceased, including details of any marriage, civil partnership, will, life insurance and previous gifts.

A separate form 2705-S-SD is used to list all the assets and liabilities of the estate, including bank accounts, real property and chattels, as well as any money owed by the deceased.

Final comments

Calculating the inheritance taxes payable in France is a complex process and requires specialist legal support and advice. For inheritances that need to be submitted to the Probate Registry in the UK, you are likely to need a certified translation of the inheritance tax declaration (déclaration de succession). Please click on the Request a Quote button if you would like help with this.

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