International inheritances

Updated on Monday 26 May 2025

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International inheritances

Updated on

The taxation of international inheritances and gifts

The French rules governing the taxation of gifts and inheritances are set out in Article 750 ter of the General Tax Code. However, these rules apply only subject to the tax treaties concluded between France and certain foreign countries with the aim of avoiding double taxation.
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No. When the mandate is established in authentic form, the law requires the agent to render his accounts and all "useful supporting documents" to the drafting notary of said mandate (article 491 of the Civil Code).
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Yes. As part of your father's estate, you inherited the property he had purchased as a life annuity, as well as the related debts. It is therefore your responsibility to continue paying the annuities until the death of the seller.
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No. When the mandate is established in authentic form, the law requires the agent to render his accounts and all "useful supporting documents" to the drafting notary of said mandate (article 491 of the Civil Code).
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Yes. In the event of the death of an adult who is the subject of a protective measure exercised by a legal representative for the protection of adults, the latter may, in the absence of known heirs, seize the notary of the deceased through a view of settling the estate…
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