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Order of succession and inheritance tax

  • Order of heirs

    • If the deceased has not made a will , the transfer of assets is in the order of heirs established by law.

    • In the event that the deceased was not married:
      - If the deceased had children, the estate goes to them all (or their descendants if they themselves are deceased).
      - If he had neither child nor brother and sister, his parents each receive half of the estate.
      - If there were no children but brothers and sisters, his parents received a quarter of the estate each and siblings the remaining half (three quarters if one parent is deceased or if all both died).
      - If there were no children, no parents, no brothers and sisters (living or represented), the estate is divided into two equal parts: one half of the maternal family, the other for the paternal family. In both families, it is the closest heirs who inherit: uncles or aunts first and cousins.

    • In the presence of a widow or widower
      - If the deceased had children, the estate is divided between the surviving spouse and children.
      - In the absence of children, the spouse inherits the estate he shares with the father and mother of the deceased if they are still alive. If both died, it inherits all.

    • Warning PACS partner is not an heir . To have rights in the succession, it should have been appointed in a will.
      The married or civil union partner is exempt from inheritance tax .

  • Tax payable on inheritance or gifts between parents and children

    • Net taxable share after allowance Taxation rate
      Up to € 8,072  5%
      Between € 8,072 and €12,109 10%
      Between € 15,932 and € 552,324 20%
      Between € 552,325 and € 902,838 30%
      Between € 902,839 and € 1,805,677 40%
      Above € 1,805,677 45%
  • Tax payable on inheritance or gifts between brothers and sisters

    • Net taxable share after allowance  Taxation rate 
      Up to € 24,430  35%
      Above € 24,430  45%
  • Others successions

    • Relationship Taxation rate 
      Between parents and until the 4th degree of relationship  55 % 
      Between parents and beyond the 4th degree of relationship 60 %
  • Tax allowance

    • Free transmission on-line direct €100,000
      Transmission for the benefit of handicaped heir   €159,325
      Free transmission for brother and sister 
      Exemption between brother and sister under certain conditions (living with the deceased for more than 5 years prior to death; aged 50+ or invalid, widowed, unmarried, divorced or living apart)
      Free transmission for nephews and nieces €7,967
      Allowance applicable in the absence 
      of another reduction
  • Find a notaire

    • Find the details in the Directory of Notaires of France.

    • As the rates of inheritance tax change every year, you should consult your Notaire. Your Notaire can also suggest solutions for every situation.