3. French Inheritance Tax

Since the recent abolition of French inheritance tax between man and wife, and those in a French civil partnership, this whole issue has become less important to international buyers.

Nevertheless, as we are all mortal, even these relationships come to an end at some point, so inheritance planning to minimise liability to French inheritance tax for children and other inheritors remains something all owners of French property need to consider.

1. 3.1. Resident or Non-Resident?
2. 3.2. How to Make a Declaration
3. 3.3. Calculation of Tax Liability
4. 3.4. Payment of Taxes