Inheritance tax & allowances & Patrim database
Patrim is a useful tool for estimating real estate values
| Relationship to deceased | Tax-free portion per share: | Then (after allowance) taxed at: |
| Surviving spouse, pacs or civil partner | 100% tax exempt | Not applicable |
| Direct-line heirs: children, grandchildren etc; parents or grandparents etc (grandchildren may share between them their parent's allowance if he or she has died or has renounced it in favour of their child/children) | €100,000 | Up to €8,072 – 5%; then to €12,109 – 10%; then to €15,932 – 15%; then to €552,324 – 20%; then to €902,838 – 30%; then to €1,805,677 – 40%; then 45% |
| Brother or sister (unless exempt*) | €15,932 | Up to €24,430 – 35%; then 45% |
| Nephew or niece (but may share between them their parent's allowance, and use direct line rates, if he/she has died or renounced; applies only if person's parent is sibling of deceased, not e.g. uncle's wife) | €7,967 | 55% |
| Other relatives to the 4th degree (e.g. cousins, great nephews etc) | €1,594 | 55% |
| Everyone else (including nephews “by marriage”) | €1,594 | 60% |
Please note: The taxation and allowances for lifetime gifts (donations) differs from the above. * See here.
The allowances made for gifts are:
Children: €100,000; disabled people (under certain conditions): €159,325 (combinable with other allowances); Spouse/civil partner: €80,724; grandchild €31,865; great grandchild: €5,310.
Those for siblings and nephews/nieces are the same as for inheritance in the table above.
Tax rates are the same as for inheritance, apart from for spouses/civil partners in which case the rates are:
Less than €8,072 = 5%;
from €8,072 to €15,932 = 10%;
then to €31,865 = 15%;
then to €552,324 = 20%;
then to €902,838 = 30%;
then to €1,805,677 = 40%;
and then above this = 45%.
Patrim database
A tool which may help with inheritance planning issues is the Patrim database, an official tax office mechanism for estimating real estate values.
If you have an account on the tax website impots.gouv.fr this is accessible via your personal space.
This is accessible to anyone who has a French tax declaration to make.
You can also access it here. Set up by the central tax authorities, it uses tax office data related to recent sales of private residences and can help you estimate the value of your home by seeing what comparable ones sold for recently.
You are asked to enter certain details such as the type of home (house or flat), floor space in square metres, location etc. It will provide a list of sales in the geographical area and time period that you specify.
The tax authorities state however that using Patrim does not dispense you from taking into account relevant individual factors concerning your own home.
Patrim is not available for properties situated in Alsace, Moselle or Mayotte.