French Inheritance Tax: Find Your Situation

Inheritance tax in France depends heavily on who you are to the person who died, and what you own. Below is a quick reference — cards each linking to detailed guides.

Not sure which situation applies?

Most people fall into more than one category below. Read the general overview first, then the specific guides that match your circumstances.

Read General Guide Browse All Guides

Married or PACS

You have a spouse or PACS partner

Your partner inherits tax-free — but only if the paperwork is in place.

No children

Married, PACS, or single — but no children

Your partner (if you have one) is fine — but anyone else you want to leave money to faces France's harshest rates.

Inheritance Tax If You Have No Children →Friends and unrelated people get just a €1,594 allowance, then 60% tax on everything above it.

Own French property

You're not a French resident, but own property here

A holiday home or second home in France is taxed by France on death, wherever you live.

Inheritance Tax on a French Holiday Home →France taxes French property on death regardless of where the owner lived — and if an heir has lived in France for 6 of the last 10 years, it can pull in their worldwide inheritance too.

Planning tools

Reducing or restructuring what's taxed

The main legal tools people use to change the outcome — all need setting up well in advance.