How to obtain a certificate of payment or of non-payability
When one of the heirs is resident outside France, this certificate is required for the release of the funds by a bank or credit institution located in France.
To obtain the certificate, you must file inheritance declarations nos. 2705 and 2705-S (for bank accounts) and/or declaration no. 2705 A (for life insurance) with the Non-Residents Collection Office if the deceased was a non-resident of France even if the assets in question are not taxable in France.
If it gives rise to taxation, the declaration must be accompanied by payment.
However, the doctrine BOI-ENR-DMTG-10-70-20-20120912 stipulates that there is no need to carry out these procedures when the amounts or indemnities are less than:
€1,524 for inheritance passed on to brothers and sisters, uncles and aunts and their descendants, and cousins, or to non-relations
€7,622 for inheritance benefiting direct heirs or the surviving spouse
These provisions apply, in particular, to managers and depositories of mutual funds (ordinary or venture capital funds) (General Tax Code, Appendix III, Art. 280-A-2° and General Tax Code, Appendix III, Art. 280-B).
The contact details of the Non-Residents Collection Office are as follows:
Recette des Non-Résidents
10 rue du Centre
93465 Noisy-le-Grand Cedex
Fax: +33 1 57 33 83 69