Bereavement Grant

Death in France

This guide has been prepared in collaboration with France based English speaking volunteer group Bereavement Support Network (BSN). BSN helps English speaking residents throughout France to manage their bereavement or terminal illness. You can contact BSN by mail at [email protected] or via their website at Bereavement Support Network.

8. French Bereavement Grant

The social security system in France provides for a capital sum to be paid to certain relatives of a deceased active or retired business owner or employee in France, subject to conditions.

Business owners and employees in France may well be liable for the payment of often substantial social security contributions, but with that obligation also comes an entitlement to a range of benefits and services, most notably health cover and a retirement pension.

Among the remaining benefits is a capital sum that may be payable in the event of their death. The payment is called capital décès.

The beneficiaries depend on the circumstances of the deceased and their relationship to them. A surviving spouse or civil partner may be entitled, but there are also provisions for dependent children and, in some circumstances, other relatives or beneficiaries.

The capital décès is not subject to income tax, social security contributions, CSG or CRDS, and is not taken into account for inheritance tax purposes.

The amount of the grant and the terms on which it is paid depend on whether the deceased was still in business or was retired, and on the nature of their business activity. There are separate rules for former employees.

8.1. Active Business Owners

In relation to active business owners, the sum payable depends upon the nature of the business activity that was undertaken by the deceased.

In the case of those in a trade or commercial activity (artisans, commerçants), the sum payable is 20% of the plafond annuel de la sécurité sociale, which in 2026 equates to €9,612.

In addition, if there are qualifying dependent children, an additional sum equal to 5% of the plafond annuel de la sécurité sociale, or €2,403 in 2026, is payable for each qualifying child.

For those in one of the professions libérales, the rules differ according to the nature of the activity and the relevant pension and insurance fund. In some cases the level of the grant is proportional to the level of the contributions or is determined by family circumstances, whilst in other cases it is a fixed sum.

In the case of those professions libérales affiliated to CIPAV, the 2026 capital décès comprises a fixed amount equal to 15% of the plafond annuel de la sécurité sociale, or €7,209, plus a variable amount calculated according to the insured person's points prévoyance, which are based on their invalidity-death contributions. In the event of an accidental death, an additional 5,000 points are added to the calculation.

The CIPAV capital is payable in a single sum and is exempt from income tax and social charges.

For other professions libérales, the schemes vary according to the relevant pension and insurance fund, so the amount and conditions need to be checked with the fund to which the deceased was affiliated.

Where a former active artisan or commercial business owner was also in receipt of a French state retirement pension, the rules have changed. Since April 2026, a capital décès may be payable to the relatives of a retired artisan or commerçant provided the deceased had validated at least 80 quarters of insurance in the relevant independent-worker regime. The previous requirement concerning the deceased's last professional activity has been removed.

8.2. Retired Business Owners

In the case of a retired artisan or commerçant, the level of the grant is 8% of the plafond annuel de la sécurité sociale, which in 2026 is €3,844.80.

The capital is payable provided the deceased had validated at least 80 quarters of insurance as a self-employed worker. Following the change introduced in April 2026, it is no longer necessary for their independent activity to have been their last professional activity.

Once again, there are separate rules for those in one of the professions libérales, which vary by fund.

In relation to CIPAV, the capital décès is calculated under the fund's own invalidity-death scheme. The current rules provide for a fixed component of 15% of the PASS, together with a variable component based on the insured person's points prévoyance. The rules therefore differ substantially from those applying to retired artisans and commerçants.

Agricultural-sector workers have separate arrangements and should apply to the relevant agricultural social security fund, MSA.

8.3. Salaried Employees

The sum payable to a qualifying former salaried employee is €4,009 from 1 April 2026, a figure which is revised annually.

However, not every retired employee is entitled to a capital décès. The statutory payment generally applies where, shortly before death, the deceased was an employee, receiving unemployment benefit, receiving an eligible work-accident or occupational-disease pension, or receiving an invalidity pension.

The person may also have been a member of a private pension or insurance scheme (contrat de prévoyance collective) offered by the company, when a further lump sum may also be payable. The amount and conditions will depend on the terms of the scheme.

8.4. Application Process

The grant is not distributed automatically. The beneficiary needs to make an application.

For the statutory capital décès, a beneficiary who was effectively, totally and permanently dependent on the deceased has one month from the date of death to make a claim in order to retain priority. After that period, they may still make a claim, but lose their priority. Other beneficiaries generally have up to two years from the date of death to make their claim.

Application for a former business owner covered by the general independent-worker scheme should be made to the caisse primaire d'assurance maladie (CPAM) of the deceased. The appropriate Demande de capital décès – Travailleurs indépendants form should be completed and submitted with the required supporting documents and bank details.

Beneficiaries of former salaried employees make their claim to the CPAM of the deceased, using the relevant Demande de capital décès form.

Where the deceased belonged to a separate professional fund, such as CIPAV, the application should instead be made to that fund. CIPAV, for example, now allows beneficiaries to make the application through their personal online account or by submitting the relevant death-benefit form through its secure messaging system.