My brother passed away and I am his sole heir. He didn’t own any property and had €4,000 in his bank account. Am I required to file an inheritance tax return?

Yes. The law requires you to file an inheritance tax return because you are a collateral-line heir and the estate’s value exceeds €3,000 (Article 800 of the French General Tax Code).

The inheritance return must include all assets and liabilities of the estate and be submitted to the tax authorities within six months of the death (Articles 641 and 642 CGI).