How and where to declare an inheritance in France
You are a resident of France. A non-resident relative has died and you are one of the beneficiaries of the estate. This section sets out the procedures to follow.
Taxable assets
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Assets located in France belonging to the deceased
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Assets located in France and abroad if one of the heirs was a French resident for at least six of the ten years prior to the death
When and where to declare
If the death occurs in France: within six months of the death.
If the death occurs abroad: within twelve months of the death.
Place: Non-Residents Collection Office (the declaration must be accompanied by payment).
Calculating death duties
The calculation methods (tax allowances and reductions) are those applicable to residents.
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