Cross-border estates demand fast handling, separate filings, and close coordination between HMRC and the French notaire. For the wider legal framework, see our official French inheritance tax rules. The lawyer-as-liaison model keeps both systems aligned so heirs pay only what the law requires.
⚠️ Legal Warning: Under French law, heirs have six months to file the inheritance declaration if the deceased died in France, or 12 months if the deceased died outside France. Late filing can trigger penalties of up to 40%, plus interest on unpaid tax.
Want to hear what other clients
are saying about us?
1. Understanding French Succession Law for UK Nationals (Article 750 ter)
The foundation of cross-border inheritance liability is Article 750 ter of the French General Tax Code. It sets out when France taxes worldwide assets and when it taxes only French-situated assets. In simple terms, French tax exposure depends on residency and asset location, not on passport alone.
For UK nationals, the rule is straightforward: if the deceased was French tax resident, worldwide assets can fall within French inheritance tax. If the deceased was not French tax resident, French-situated assets, such as a villa, apartment, or French bank account, can still be taxed in France.
French succession law also gives direct descendants protected rights under forced heirship. That means a will does not always control the entire estate. In many cases, French law reserves a fixed portion for children, even where a UK will says something different.
Can a UK-based Will be used to distribute French immovable assets?
Yes, a UK will can direct French immovable property only if it expressly elects English law under EU Regulation No. 650/2012; otherwise, French forced heirship may override the distribution, although French tax still applies to the asset either way on death.
If the will contains a valid election of English law, the French notaire should apply that choice to succession. Even so, the tax rules do not disappear. Beneficiaries can still face French inheritance tax based on their relationship to the deceased and the value of the asset.
For a broader summary of allowances and rates, see the French allowance rules explained in the main guide.
2. Claiming HMRC Double Taxation Relief France (1963 Treaty)
Double taxation is a major concern where the same asset could attract tax in both France and the UK. The relevant instrument is the Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the French Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Inheritances, signed on 21 June 1963.
This treaty is still relied on after Brexit. It does not remove tax altogether. Instead, it helps prevent the same asset from being taxed twice. If French inheritance tax is paid on a French property, HMRC may allow a credit for the matching UK inheritance tax due on that same asset.
The treaty works on a matching basis. France usually taxes French-situated property first, then the UK side is checked for any overlapping liability. Where relief is claimed in the UK, the executor should retain the French tax receipt, the succession filing papers, and the estate account submitted to HMRC, often on Form IHT400 with the relevant supporting schedules.
Will HMRC recognize the French Notaire's valuation of my property?
HMRC will usually accept a French Notaire's dated valuation if it reflects market value at death and is supported by the succession file, the death certificate, and proof of French tax paid, though HMRC may still ask for corroborating evidence before granting relief.
In practice, the notaire’s valuation is often the best evidence available for the French asset. The key is consistency: the French succession file, the valuation date, and the UK relief claim should all match. If they do, the claim is less likely to be challenged.
3. Probate for UK Assets in France and Filing Form Cerfa 2705
Administering a cross-border estate requires precise paperwork. For French assets, the main filing is the déclaration de succession, usually on Cerfa Form 2705 or 2706 depending on the case. This is the document the notaire uses to list assets, liabilities, and the tax due.
For many families, the form is not the hard part; the evidence gathering is. You may need the death certificate, certified translations, property deeds, bank statements, mortgage statements, and proof of each heir’s identity and relationship to the deceased.
Because a UK grant of probate is not automatically effective in France, the French notaire and the UK estate representative need to work together from the start. If there are UK assets and French assets in the same estate, timing matters, especially where both tax systems may ask for separate proof.
If you want the calculation sequence in the main guide, see the tax calculation section for the order in which allowances, liabilities, and tax are applied.
How does domicile of origin affect French tax on my UK bank accounts?
A UK domicile of origin does not stop French tax if you are French tax resident or the account is otherwise within French jurisdiction; in practice, French residency and the asset's situs matter more than your domicile label for inheritance tax.
That said, domicile can still matter for UK-side planning. If the estate has both UK and French exposure, the executor should gather domicile evidence early, because HMRC may ask how long the deceased lived in France and what connections remained in the UK.
4. Utilizing Assurance Vie Under Article 757 B French Tax Code
For many expats, Assurance Vie remains one of the strongest planning tools available. It sits outside the ordinary succession estate for inheritance purposes and can allow you to pass assets to chosen beneficiaries with far better tax treatment than a standard bank account.
The French rules are clear:
- Contributions made before age 70 can benefit from a €152,500 allowance per beneficiary, then special tax rates apply.
- Contributions made after age 70 are limited to a €30,500 allowance across all beneficiaries, with the balance generally falling back into the normal succession tax rules.
The point is not just tax savings. Assurance Vie can also help with beneficiary control, especially where families are blended or where a surviving partner is not protected by the usual spouse exemption.
A useful planning link is the strategy section on lifetime gifts and Assurance Vie in the main guide.
Case Scenario: David, a UK domiciled retiree, owned a villa in Nice and held substantial UK savings accounts. He drafted a UK will electing English law but never took French advice. After his death, his heirs filed Form Cerfa 2705. The notaire applied French tax to the villa. Because David spent eight months a year in France, the tax office treated him as French tax resident, and his UK bank accounts were also exposed to French inheritance tax.
By getting specialist help, David’s children secured the French valuation, filed the HMRC claim, and offset the matching UK liability. The result was a major reduction in overlapping tax and fewer delays in finalising the estate.
5. Rules for Non-Residents, UK Expats, and Special Cases
Owning property in France as a non-resident does not shield you from French inheritance tax. In fact, cross-border ownership can create parallel reporting duties in both France and the UK. The tax result usually turns on the asset, the deceased’s residency, and the beneficiary’s status.
Foreign heirs often ask whether Brexit changed the position. The short answer is that the core tax rules did not change. What changed is the amount of administrative work needed to get the filings right. UK heirs still need French documents, accurate valuations, and clear proof of any tax already paid.
The forced heirship rules remain important for families with children, while the professional advice section in the pillar article explains why the notaire and an independent lawyer often need to work together.
Do foreigners pay inheritance tax in France?
Yes. If you inherit French-situated assets, France can tax them even if neither the deceased nor the beneficiary is French. Property in France, French bank accounts, and French company interests can all fall within the French tax net.
The decisive point is that French tax looks at where the asset is located and who is receiving it. A UK passport does not prevent French tax. A French address does not remove the need for UK planning where HMRC may also have a claim.
What is the inheritance tax in France for expats?
For expats, the tax rate depends on the relationship between the deceased and the beneficiary. Children and direct descendants benefit from the lowest bands. Siblings face higher rates. Unrelated beneficiaries and distant relatives can face a flat 60% rate after only a small allowance.
For direct descendants, the progressive bands run from 5% to 45%. That means small inheritances can be taxed lightly, while large inheritances rise sharply as the value increases. The relationship between heir and deceased is often more important than nationality.
What is the 90% rule for non-residents?
The 90% rule is not an inheritance tax rule. It is mainly an income tax concept for some non-residents. If at least 90% of your worldwide income is taxable in France, you may qualify for French resident-style allowances for income tax purposes.
For inheritance planning, the rule matters only indirectly. If an heir later receives rental income from an inherited French property, that heir may have different income tax treatment depending on residency and income mix. It does not change the inheritance tax rate on the estate itself.
Special Cases: Pensions and Business Assets
Some assets need separate analysis. Foreign pensions are often outside French succession tax if they remain in the original system and are paid directly to the beneficiary. But if the pension has been moved into a French-connected structure, the analysis can change.
French business assets may qualify for partial relief if the business remains active and the heirs continue it for a set period. This is an area where the notaire’s documents must be complete, because business relief is evidence-heavy and depends on the structure of ownership.
6. Seeking Professional Advice
French inheritance law is not a DIY project for most foreign owners. The combination of forced heirship, French tax forms, and strict filing dates means small mistakes can lead to tax, delay, or disputes among heirs.
Why independent legal help matters:
- Language and process support: The notaire is a state officer, not your private adviser. An independent lawyer can explain the paperwork in plain English and keep the process moving.
- Tax coordination: Cross-border estates often need French filings, UK filings, and sometimes bank or insurer papers all at once.
- Inheritance planning: If you want English law to apply, or if you need help with a will, a tontine clause, or an SCI structure, the advice needs to be joined up before death, not after.
- Dispute handling: If heirs disagree, or if HMRC and the French tax office reach different views on value, separate legal support can save time and cost.
> ⚠️ Legal Warning: If you are already dealing with an inheritance, the filing deadline is fixed. Missing it can trigger automatic penalties, and the French tax office rarely gives leniency. Contact the notaire early so valuations, declarations, and payments are prepared in time.
The biggest mistake many UK owners make is assuming a UK will is enough. It is not. A French asset can only be transferred cleanly once the French process has been handled, including translations, succession filings, and any tax payment due.
If you want the broader planning framework, the main advice section in the pillar article explains how lawyers and notaires can work together.
Want to hear what other clients
are saying about us?
7. Frequently Asked Questions
Do I have to pay tax on a property I inherit?
Yes, if the property is in France, French inheritance tax can apply whether you live in the UK or elsewhere. The tax is based on the market value at death, less any debts, and then reduced by the relevant allowance.
Do beneficiaries pay taxes on inherited money?
Yes. Cash, French bank balances, and some financial assets can all be taxed if they form part of a French succession. The allowance depends on the relationship to the deceased, and the notaire will usually calculate the tax before funds are released.
What happens if you don't declare inheritance?
If the inheritance is not declared on time, penalties and interest can follow. In serious cases, the tax office can look back many years and assess additional tax once the omission is found. French property records and cross-border reporting make hidden assets difficult to keep out of sight.
What forms do I need to fill in for inheritance tax?
The key filing is the déclaration de succession, generally on Cerfa Form 2705 or 2706. Supporting documents usually include the death certificate, translations, title deeds, bank statements, and proof of each heir’s identity and relationship.
What is the declaration of inheritance in France?
It is the formal tax and succession filing that lists the estate, values the assets, identifies the heirs, and calculates any tax due. Even if no tax is due, the declaration is often still required before the estate can be fully settled.
8. Conclusion: Protecting Your French Legacy Across Borders
French inheritance tax is demanding, but it can be managed with early planning. Whether you are a UK retiree with a holiday home in Brittany, an expat with an apartment in Paris, or a family with assets in both France and the UK, the right structure can reduce tax and delay.
The key is timing. Lifetime gifts, Assurance Vie, and clear succession planning all work better when set up early. If you own French assets, get advice before a crisis forces rushed decisions. A properly handled estate can save your family money, stress, and years of avoidable delay.
