Inheritance tax: the current bands

The current French inheritance tax band for each child is:

€0 to €156,974 - 0%
€156,974 to €164,927- 5%
€164,927 to €168,904 - 10%
€168,904 to €172,671 - 15%
€172,671 to €701,147 - 20%
€701,147 to €1,046,488 - 30%
€1,046,488 to €1,936,003 - 35%
€1,936,003 upwards - 40%