For estates open until 31 December 2017, real estate in Corsica are exempt from inheritance to half their value.
Two conditions must be met:
- The acquisition of the building must be prior to 23 January 2002 if the deceased had acquired the onerous building (there is no holding period requirement if the deceased had become the owner by gift or inheritance) ;
- A notarized statement concerning such buildings must be published within two years of death (not required provided that the deceased property right had been recognized before his death by a regularly transcribed or published measure).
Otherwise, inheritance rights are recalled and plus an additional charge of 1% in addition to the delay interest.