Is UK inheritance taxed in France?

Q: MY WIFE has received an inheritance from her aunt in the UK, which fell below the UK inheritance tax threshold. Does this fall within the French taxation system?
My wife’s mother, also UK resident, will have a substantial inheritance to give to my wife and this may also potentially cause taxation problems. L.H.

Notaire François Trémosa, of the Groupe Monassier in Toulouse, said that according to article five of the Franco-British tax treaty, when the deceased person was domiciled in England, inheritance tax is due in England only, unless the deceased person had an estate in France, at which point the French estate would be subject to French inheritance tax.

Therefore, in the present case, no French inheritance tax is due on the inheritance from the aunt, and none should be due either on the other inheritance you expect to receive.

The official French tax helpline said there would be no other French taxes payable either.