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US or UK / France Inheritance
By Marc Uzan, French tax lawyer in Paris
US or UK / France Inheritance: When Does France Tax the Estate and How Can Double Taxation Be Avoided?
Tax lawyer in Paris – Franco-American and Franco-British inheritance and gifts
Key points
- France taxes broadly, subject to tax treaties: in principle, all of the deceased's assets if they were domiciled in France, assets located in France whatever the deceased's domicile, and assets received by an heir domiciled in France on the date of death and for at least 6 of the last 10 years (French General Tax Code (CGI), article 750 ter).
- Two separate treaties: with the United States, the treaty of November 24, 1978 covers estates and gifts; with the United Kingdom, the treaty of June 21, 1963 covers estates only.
- Double taxation: the treaties allocate the right to tax (real estate taxable where it is located, other assets according to domicile) and provide for a tax credit; failing that, article 784 A of the CGI allows, subject to conditions, the foreign tax paid on assets located outside France to be credited.
- French deadlines: the inheritance tax return (form 2705) is in principle filed within 6 months of the death if it occurred in mainland France, 12 months in other cases.
- A tax lawyer analyses tax domicile within the meaning of the treaties, prepares the French returns and checks the conditions for crediting in France the taxes paid abroad.
Summary
An estate that links France with the United States or the United Kingdom first raises one question: can France tax it, and on which assets? French inheritance tax (droits de succession) is calculated on each heir's share (up to 45% in the direct line), even where tax has already been paid abroad.
Without prior analysis, the same asset can be taxed twice. Bilateral tax treaties make it possible to avoid this double taxation, provided that the deceased's domicile, the location of each asset and the deadlines for claiming the tax credit are correctly identified.
When does France tax an estate linked to the United States or the United Kingdom?
Article 750 ter of the French General Tax Code (CGI) sets out three cases:
- Deceased domiciled in France: all of their assets, in France and abroad, are taxable in France, regardless of where the heirs reside.
- Deceased domiciled outside France: only assets located in France are taxable (a property in Paris, accounts and shares in French companies…).
- Heir domiciled in France for at least 6 of the last 10 years: the foreign assets they receive from a non-resident deceased are in principle taxable in France.
These French rules apply subject to the treaties, which may restrict France's right to tax. This is the whole point of the analysis: the Franco-American treaty, for example, reserves the taxation of certain assets to the State of the deceased's domicile or nationality.
What are the differences between the France–United States and France–United Kingdom treaties?
| France – United States | France – United Kingdom | |
|---|---|---|
| Text | Treaty of November 24, 1978, as amended by the protocol of December 8, 2004 | Treaty of June 21, 1963 |
| Gifts | Yes, covered | No: estates only |
| Real estate | Taxable in the State where it is located (art. 5) | Taxable in the State where it is located |
| Other assets (accounts, securities…) | In principle taxable only in the State of the deceased's domicile or nationality (art. 8) | Taxable in the State of domicile |
| Elimination of double taxation | Tax credit (art. 12) | Tax credit granted by the State of domicile |
| Surviving spouse | Specific rules (art. 11): community property and the surviving spouse | No specific rule |
For details of each treaty, see the dedicated pages: France – United States inheritance and France – United Kingdom inheritance.
US and UK trusts are also subject to a specific French tax regime: see the pages on US trusts and UK trusts.
How do you settle a Franco-American or Franco-British estate?
- The deceased’s tax domicile, ideally analysed with a lawyer: under French law (article 4 B of the CGI) and then, in the event of dual domicile, within the meaning of the treaty (permanent home, centre of vital interests, habitual abode, nationality).
- Inventory of the assets and their location: real estate, accounts, securities portfolios, life insurance policies, trusts, company shares.
- Applicable civil law: in France, European Regulation No. 650/2012 in principle designates the law of the last habitual residence, unless the deceased chose their national law by will.
- French inheritance tax return, where applicable: in principle form 2705, with form 2740-SD for the credit of the tax paid abroad.
- Tax credit, where applicable: claimed within the prescribed time limits, with evidence of payment of the foreign tax.
The practical guides take each situation step by step, with worked examples: inheriting from a parent who lived in the United States, inheriting from a relative who lived in the United Kingdom, beneficiary of a British trust living in France and US living trust on the death of the settlor.
What I see in my cases
One of the cases that has stayed with me most was an estate that was both American and British, complex and high-stakes. In coordination with the American and British lawyers, I optimised its handling in France: under the tax treaties, the estate was entirely exempt in France, with no duties to pay, and the returns were accepted by the French tax authorities. This result stems from the facts of that case and does not prejudge the outcome of any other estate.
With US living trusts, what often surprises heirs are the tax consequences in France: complex taxation and returns, such as forms 2181-TRUST1 and 2181-TRUST2, that are very little known, sometimes even to the tax authorities. When the full return cannot be prepared within the French deadline (in principle twelve months for a death abroad), a provisional return, supplemented later, is generally well received and, if the file is well presented, rarely followed by questions.
Why engage a tax lawyer?
- Domicile analysis: this is the point that decides which State taxes the entire estate; it is prepared with evidence (housing, family, occupation, periods of stay).
- International coordination: working with the French notary and American or British professionals (attorneys, solicitors, executors) to gather the documents needed for the French returns and for crediting the foreign tax.
- Securing the tax credit: calculation of the creditable tax, compliance with claim deadlines, responses to the tax authorities' requests.
- Planning ahead: for the families concerned, organising matters in advance (will, choice of law, gifts, matrimonial regime, existing trusts) may, depending on the case, reduce the tax burden in France and make the settlement easier.
FAQ
My parent died in the United States or the United Kingdom and I live in France: do I have to pay inheritance tax in France?
It is possible. If you have been domiciled in France for at least 6 of the last 10 years, French law in principle provides for the taxation of the assets received, even if they are located abroad (French General Tax Code (CGI), article 750 ter). The applicable treaty may, however, limit this right to tax, and tax paid abroad is generally creditable. A case-by-case analysis is essential.
Do France and the United Kingdom have a treaty covering gifts?
No. The France–United Kingdom treaty of 21 June 1963 covers estates only. In the case of a gift, France applies its domestic rules; the tax credit under article 784 A of the CGI may make it possible, subject to conditions, to credit the tax paid abroad on assets located outside France.
What is the deadline for filing the inheritance tax return in France?
The inheritance tax return is in principle filed within 6 months of the death where it occurred in mainland France, and within 12 months in other cases (article 641 of the CGI). After that, late-payment interest and, where applicable, a surcharge may be applied.
Glossary
Treaty domicile (domicile conventionnel): the domicile adopted by the treaty when both States each consider that the deceased was domiciled in their territory.
Tax credit: a mechanism for deducting the tax paid abroad from the tax due in France, up to the amount of French tax relating to the same assets.
Further reading
- Article 750 ter of the CGI: territorial scope of inheritance and gift tax.
- Article 784 A of the CGI: crediting of tax paid outside France.
- Article 641 of the CGI: deadlines for filing the inheritance tax return.
- BOI-INT-CVB-USA-20 and BOI-INT-CVB-GBR-20: the French tax authorities' commentary on the estate tax treaties with the United States and the United Kingdom.
- The pages and articles: international inheritance, international gifts, FAQ on international inheritance and gifts.
About the author
Maître Marc Uzan has been a tax lawyer at the Paris Bar since 2008 and practices tax law exclusively. A graduate of the Master's program in taxation at Université Paris XII and of ESSEC, and holder of the DSCG, he assists individuals and families with their international tax matters: cross-border inheritance and gifts, foreign accounts, impatriation and expatriation, tax audits.
Page updated on October 1, 2026. The information above is general in nature and does not replace an analysis of your personal situation.
Book an appointment with Maître Uzan – consultation at the office (Paris 9th arrondissement), by video call or by telephone.
Further reading
- Inheriting from a parent who lived in the United States while living in France: inheritance tax and formalities
- Inheriting from a relative who lived in the United Kingdom while living in France: inheritance tax and formalities
- Beneficiary of a British trust living in France: returns, distributions and inheritance tax
- US living trust: what France taxes on the death of the settlor
