The deceased's income
If the deceased received French-source income during the year of his/her death (N), income tax return no. 2042 must be filed in May or June of year N+1. This return will cover the deceased's income from 1 January of year N up to the date of his/her death.
If the deceased was married or in a PACS (civil union): two returns must be filed in year N+1: a return for the couple from 1 January of year N up to the date of death and a return for the surviving spouse as from the date of death up to 31 December of year N.
An inheritance declaration (forms nos. 2705, 2750-S and 2706) must be filed:
within six months of the date of death if this occurs in France
within twelve months in other cases (except for special cases involving the death of residents of Mayotte and Réunion where the time limit may be extended to two years depending on the place of death)
However, it is not mandatory to file an inheritance declaration when the estate's gross assets (i.e. the total of all assets before deduction of debts) is less than:
€50,000 for a transfer to direct heirs, the surviving spouse and partner under a PACS (civil union) provided these individuals did not previously receive an unregistered or undeclared gift or hand-to-hand gift from the deceased
€3,000 for other heirs
The inheritance declaration for a non-resident of France must be filed together with payment with the following department:
Direction des Impôts des Non-Résidents
Recette des Non-Résidents
10 rue du Centre
93465 Noisy-le-Grand Cedex
Fax: +33 1 57 33 83 69
MAJ le 22/03/2018