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Partner article: Robert Kent of Kentingtons explains why some expatriates are surprised by the French approach to inheritance
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Where do we pay house inheritance tax in France?
John Kitching, a director of French Law Consultancy Limited, answers a reader query
Do UK or French inheritances need to be declared on French tax return?
There is often confusion between inheritances and ordinary income
Reader question: I would like to know if an inheritance received, whether in France or the UK, has to be declared in the annual income tax return. Does the amount make a difference?
In short no, inheritances do not have to be declared in the annual declaration of income for tax in France (Impôt sur le revenu) as they are not seen as part of your normal declarable income. This holds for all amounts.
They might, however, have to be declared as inheritances.
There are specific forms for this but they are usually filled in by the notaire in the case of dealing with the estate of someone who has died in France.
Read more: Do I need to declare a UK inheritance to the French tax authorities?
As for whether or not any French inheritance tax is due, this depends on who you inherit from ie. their relation to you as there are allowances for family members and where they lived, as well as double tax treaties in force between countries.
For example, no French tax is due on inheritances from a UK resident with no French-based property.
Related articles
Is a UK will from 27 years ago still valid in France?
I have dual nationality so will French inheritance law be imposed?
