Inheritance Tax

Inheritance & Succession Tax in France

How France taxes what you leave behind — spouse exemptions, assurance-vie, gifting rules, and how to plan for heirs (or none).

In this section

01
Inheritance Tax

Assurance Vie for Estate Planning: Getting the Beneficiary Clause Right

Assurance Vie's succession advantages only work if the beneficiary clause is drafted correctly — vague wording, a stale divorce, or an unplanned acceptance can undo the whole benefit.

02
Inheritance Tax

How Inheritance Tax Works in France: A Guide for UK Expats

France taxes inheritances by relationship, not by estate size — and it applies forced heirship rules the UK doesn't have. Here's how the system actually works.

03
Inheritance Tax

Inheritance Tax in France If You Have No Children: What You Need to Know

Without children, France's inheritance tax rules turn brutal fast — friends and distant relatives can face 60% tax. Here's who pays what, and the legal tools that change the outcome.

04
Inheritance Tax

Using an SCI to Pass On French Property: A Guide for UK Expats

An SCI turns a house into shares — making it easier to gift gradually, avoid deadlock between heirs, and combine with usufruct planning. Here's how it works and what it costs.

05
Inheritance Tax

Tontine Clauses in France: Protecting a Partner Without a Will

A tontine clause lets a surviving partner keep the whole property automatically — but it's irrevocable, tax-heavy for unmarried couples, and only works if set up at purchase.

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