France and a 'Potentially Exempt Transfer' (PET)

I am resident in France and my daughters are UK resident.

Can you tell me how France views cash gifts and inheritance tax in what the UK calls a ‘Potentially Exempt Transfer’ (PET)? T.B.

You are fiscally resident in France for tax, habitually resident for inheritance purposes and presumably you will remain so until your death, so this means French law and tax applies to any lifetime gifts you make.

A UK PET donation allows donors to make lifetime gifts that after seven years fall ...

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