Who do second homeowners need to tell in the event of a death?

Who should we tell in the event of a death? We are Britons with a second home in France. If one of us should die, which French authorities would need to be informed?

If someone was to die in France, usual French procedures would apply, including a doctor making out a certificate. An official declaration of death is required to the mairie within 24 hours (which will provide an acte de décès document in multiple copies).

Repatriation to the UK, if required, should be arranged (see here for more about this).

Where someone owning a home in France but resident abroad dies abroad then these medical and mairie declaration steps do not apply; however, the legal ownership of the property will need to be reorganised, which should be done through a French notaire.

Many procedures can be carried out at distance if necessary, sometimes by appointing a proxy. The notaire can advise. A declaration for inheritance tax purposes must be made to the Service des Impôts des Particuliers Non Résidents, in Noisy-le-Grand, within a year of the death. The notaire will also usually organise this.

Other considerations include making an income tax declaration for the deceased person should they have had French income, for example, rental income. This should be done within six months.