What are the exemptions in the case of inheritance?

Verified 21 March 2023 - Directorate for Legal and Administrative Information (Prime Minister)

The main exemptions from inheritance tax are linked to the situation of the deceased and the type of property transferred.

All property is subject to inheritance tax, regardless of whether furniture or real estate.

It does not matter whether these assets are located in France or abroad (unless otherwise stipulated in the international conventions).

However, exceptions are provided for, depending in particular on the situation of the deceased or the type of property.

Special rules apply if the deceased was resident abroad.

If you inherit, you must to lodge a declaration of succession detailing the inherited assets.

However, you are exempt from reporting and exempt the payment of inheritance tax if you are in certain situations.

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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.

FYI  

The exemption applies to all heirs or legatees, irrespective of the amount of the estate and the relationship with the deceased.

You are exempt from inheritance tax if you inherit from:

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Victim of war

The exemption concerns in particular the estates of:

  • Member who has died from injuries or illnesses sustained during the war (or operation), either during his participation or within 3 years from the end of the hostilities (or operation)
  • Member who has died in the course of external or internal security operations, either during his participation or within 3 years of the end of hostilities (or of the operation)
  • Civilian war victim who died during the war or within 3 years of the end of hostilities

You must file a declaration of succession and justify your situation.

Victim of an act of terrorism

The exemption concerns the succession of persons who have died as a result of terrorist acts or the direct consequences of such acts within three years.

You do not have to file a declaration of succession.

But you have to justify your situation if you ask for tax services.

Firefighter

The estates of the fire brigade are concerned professionals or volunteers who died in the performance of their mission or as a result of injuries received during that mission, and who were thereby summoned to the order of the Nation.

You must file a declaration of succession and justify your situation.

Police officer, gendarme, customs officer

The exemption relates to the estates of professionals who have died in the performance of their mission or as a result of injuries received during this mission, and who are therefore summoned to the order of the Nation.

You must file a declaration of succession and justify your situation.

Person assigned the designation "Death for the service of the Republic"

The exemption concerns the succession of persons for whom the death certificate was marked "Death for the service of the Republic" by decision of the Prime Minister.

They are persons who have died as a result of the performance of their duties in exceptional circumstances (e.g. health-care professional, prison officer).

You must file a declaration of succession and justify your situation.

Please note

The estate tax exemption does not apply if you are the heir (or legatee) of a person who was ward of the nation.

Total exemption

You are totally exempt the payment of inheritance tax on the following goods:

  • Reversal of life annuity between parents direct line
  • Historical monument, subject to conditions (buildings classified or included in the supplementary inventory of historical monuments)
  • Property (or real estate rights) located in Corsica
  • Annuity and compensation paid or due to the deceased for personal injury (e.g. physical injury, disability) due to an accident or illness (e.g. asbestos exposure pathology)

Please note

You are also exempt from inheritance tax on works of art, books, collectors' items or documents of high artistic or historical value that you donate to the Crown. You can choose to retain the enjoyment of the donated goods.

Partial exemption

You are partially exempt the payment of inheritance tax on the following goods, subject to certain conditions:

  • Forestry or agricultural goods
  • Protected natural area
  • Individual business business shares, interests and shares
  • Dwelling acquired new between 1er June 1993 to 31 December 1994, and between 1er august 1995 and december 31, 1995 (exemption applies only tore transfer of the goods)
  • Residential building and garages acquired between 1er august 1995 and december 31, 1996 (exemption applies only tore transfer of the goods)

Legacies to an association or foundation

Property bequeathed to associations or foundations recognized as being in the public interest shall be exempt from inheritance tax.

Their resources must be allocated in particular the following activities:

  • Helpful and charitable organizations
  • Protection of the environment
  • Protection of animals

The bequest is also exempt if it is made in favor of one of the following associations:

  • A merely declared association that pursues an exclusive purpose of assistance and charity
  • Cultural Association, union of religious associations, authorized congregation

Legacy to the State and a public body

Property shall be exempt from inheritance tax if it is bequeathed to the following State and public bodies:

  • Regions, departments, municipalities, their public establishments and public hospitals
  • Public or public utility establishments whose resources are allocated to scientific, cultural or artistic works of a disinterested nature
  • State and its public scientific, educational, welfare and charitable institutions
  • Public National Park Establishments, for buildings located in the heart of such national parks

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