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.