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French Inheritance Laws & Taxes

Welcome to our comprehensive Guide to Inheritance Laws and Taxes in France, your indispensable on-line resource to information about this often complex subject.

We begin by reviewing the basic inheritance laws in France, before considering French inheritance taxes.

In the final section we consider the inheritance planning options you can take to reduce your exposure to the constraints of inheritance laws in France, and to French inheritance taxes.

The French laws on inheritance are not easy to grasp, but we hope this guide helps you find your way through the legal jungle.

If you would like to receive regular information on inheritance laws and taxes in France, then register to receive free of charge each fortnight our popular Newsletter.

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1. Overview

2. French Inheritance Laws

2.1. Basic Rules 2.2. Surviving Spouse 2.3. No Surviving Spouse 2.4. Civil Partnership 2.5. Free Union 2.6. Divorced/Separated Couples

3. French Inheritance Tax

3.1. Resident or Non-Resident? 3.2. Obligation to Make a Declaration 3.3. Calculation of Tax Liability 3.4. Payment of Taxes

4. Inheritance Planning in France

Property Ownership Options 4.1. Buy 'En Tontine' 4.2. Buy using a Property Company Juridical Options 4.3. Adopt a French Marriage Contract 4.4. Enter into a French Civil Partnership 4.5. Make a Family Inheritance Pact 4.6. Make a Will 4.7. Create a Trust Structure Financial Planning Options 4.8. Buy or Improve with a Mortgage 4.9. Make a Gift Between Man and Wife 4.10. Make a Gift to Children/Grandchildren 4.11. Make a Gift to Others 4.12. Take out Life Insurance