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.

  • Assets located in France belonging to the deceased

  • 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

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).

The calculation methods (tax allowances and reductions) are those applicable to residents.