Tax Lawyer for Estates and Trusts Linked to the United States or the United Kingdom

Key points

• My role: analysing what France can tax in an estate, a gift or a trust linked to the United States or the United Kingdom, preparing the French returns and following the case through to the tax authorities' response, generally a tax certificate.
• The scope of French tax is in principle broad, subject to tax treaties: 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 in principle taxable where it is located, other assets according to domicile) and provide for a tax credit, which may, depending on the case, reduce or even eliminate the French tax (to be analysed by a lawyer). Where no treaty applies, article 784 A of the CGI allows, subject to conditions, the foreign tax paid on assets located outside France to be credited.
• 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. In my experience, a complete filing is generally prepared in one to two months, and the tax authorities most often respond within three to eight months.

Summary

I am a tax lawyer in Paris and I assist heirs, donees and beneficiaries of trusts when an estate or assets link France with the United States or the United Kingdom. The first question is generally the same: can France tax, and on which assets? French inheritance tax (droits de succession) is in principle 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 may, depending on the case, avoid this double taxation. Everything depends in particular on the deceased's domicile, the location of each asset and the deadlines for claiming the tax credit: only an analysis of the situation by a lawyer can determine whether this is the case.

The situations in which I act

• Heirs living in France of a parent or relative who lived in the United States or the United Kingdom: see the guides inheriting from a parent who lived in the United States and inheriting from a relative who lived in the United Kingdom.
• Trusts holding assets located outside France, in the United States or the United Kingdom, with one or more beneficiaries living in France: see the pages on US trusts and UK trusts.
• US living trust on the death of the settlor, where beneficiaries live in France: see what France taxes on the death of the settlor.
• Gifts received in France from a parent living in the United States or the United Kingdom: see international gifts.
• Disputed tax domicile of the deceased between France and the other country: a rarer case, but one that generally requires gathering a great deal of supporting evidence.

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 in principle taxable in France, regardless of where the heirs reside.
• Deceased domiciled outside France: assets located in France are in principle taxable (real estate located in France, accounts opened in France, shares in French companies…); assets located abroad may also be taxable where the heir is domiciled in France (next case).
• Heir domiciled in France on the date of death and for at least 6 of the last 10 years: the foreign assets they receive from a deceased domiciled outside France are in principle taxable in France.

These French rules apply subject to the treaties, which may restrict France's right to tax and, in certain cases, allow an exemption in France: only an analysis of the situation by a lawyer can determine whether or not the treaty does so. This is the whole point of the analysis: the Franco-American treaty, for example, may reserve the taxation of accounts and securities to the State where the deceased was domiciled, the deceased's French nationality in principle making no difference.

What are the differences between the France–United States and France–United Kingdom treaties?

Details of each treaty are set out in 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 does a case proceed with me?

1. First contact and consultation: you describe the situation to me by email; during the consultation, I identify what France can tax, the returns to be planned and the cost of an engagement.
2. Analysis of the deceased's tax domicile: under French law (article 4 B of the CGI) and then, in the event of dual domicile, within the meaning of the treaty, according to successive criteria (in principle permanent home, centre of vital interests, habitual abode, then nationality).
3. Inventory of the assets and their location: real estate, accounts, securities portfolios, life insurance policies, trusts, company shares; the applicable civil law is also checked (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).
4. Preparation of the filing: inheritance tax return in principle on form 2705, with, where applicable, form 2740-SD to request the credit of the tax paid abroad, and, if there is a trust, the returns specific to it. In my experience, preparing a complete filing generally takes one to two months, the time needed to gather the documents.
5. Submission and follow-up with the tax authorities: in these cases, often the tax office for non-residents. In my experience, it generally takes three to eight months to validate the filing and issue a tax certificate confirming its registration and, where applicable, the exemption from inheritance tax (“certificat de non-exigibilité des droits”).

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

The situation I encounter most often is that of a trust holding assets located outside France, in the United States or the United Kingdom, with one or more beneficiaries living in France. Two errors recur: failing to file the returns relating to the trust in France, and misconceptions about whether or not the assets are taxable in France. These errors are understandable: the information available on the internet, and sometimes even the advice received from different professionals, is often contradictory.

When the filing is perfectly prepared, it generally raises no questions from the tax office for non-residents, which then issues a tax certificate confirming the registration of the filing and, where applicable, the exemption from inheritance tax. In the great majority of my cases, provided the filing has been perfectly prepared, validation proceeds smoothly and the certificate arrives within three to eight months of submission. These are observations from my practice to date, which do not prejudge the outcome of any other case.

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, 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: in each situation, only an analysis of the case by a lawyer can determine whether or not a treaty may lead to an exemption.

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, as a general rule, the point that decides which State taxes the entire estate; it is prepared with evidence (housing, family, occupation, periods of stay).
• A complete and clear filing: in my experience, this is what generally allows the tax authorities to validate it without questions and to issue the tax certificate.
• International coordination: working with American or British professionals (attorneys, solicitors, executors, trustees) to gather the documents needed for the French returns and, where applicable, for crediting the foreign tax.
• Tax credit: checking whether it applies, depending on the case, 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.

First appointment and fees

The simplest way is to describe the situation to me by email: I reply myself, within 24 working hours. The consultation, of up to one hour, by video call, by phone or at the office, costs €250 including VAT. If an engagement is useful, I propose a fixed fee set before any work. I work in French or in English, which makes exchanges easier with heirs and professionals based in the United States or the United Kingdom. The full process is described in How I work.

FAQ

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 which, depending on the case, makes it possible to deduct the tax paid abroad from the tax due in France, up to the amount of French tax relating to the same assets; it is advisable to have its application checked by a lawyer.

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, tax audits.

Page updated on October 19, 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.