J'ai fait appel à Maître Uzan dans le cadre d'une procédure fiscale longue et techniquement complexe. Analyse rigoureuse du dossier, réponses précises dans des délais parfois très courts, et surtout une vraie capacité à maintenir un dialogue constructif avec l'administration plutôt qu'à durcir inutilement les positions.
Il a pris le temps de m'expliquer chaque étape et les options possibles, sans jargon et sans promesses excessives. Le dossier s'est conclu par une issue négociée.
Un accompagnement sérieux, du premier échange jusqu'au suivi complet de l'exécution. Je recommande sans réserve.
International Inheritance
By Marc Uzan, French tax lawyer in Paris
International Inheritance Tax: Which Laws, Which Taxes, Which Strategies?
Tax lawyer at the Paris Bar since 2008 – exclusive tax law practice, including international successions
Summary
- Applicable law: in principle, the succession is governed by the law of the country of the deceased’s last habitual residence; the deceased may, however, choose the law of their nationality by will (Regulation (EU) 650/2012).
- French taxation: in principle, France taxes all the assets if the deceased was domiciled in France; otherwise, the assets located in France and, where the heir has been domiciled in France for at least 6 of the last 10 years, the assets they receive, wherever they are located (article 750 ter of the CGI), subject to treaties; rates range from 5% to 60% depending on the family relationship, after allowances.
- Tax credit: to avoid double taxation, article 784 A of the CGI in principle allows the tax paid abroad on an asset located outside France to be set off, within the limit of the French duties relating to that asset.
- Role of the tax lawyer: analysis of the French tax consequences, calculation of duties and tax credits, preparation of the French returns and handling of any audits or litigation.
What rules on jurisdiction and applicable law govern an international estate?
- EU Regulation 650/2012: it in principle confers jurisdiction on the authorities of the country of last habitual residence and aims to avoid competing proceedings; it also provides for the recognition of decisions between Member States.
- Testamentary option for national law: during their lifetime, the deceased may designate, in a disposition of property upon death (will), the law of their nationality for their entire estate; this provision is particularly useful for dual nationals or expatriates wishing to maintain the French forced heirship reserve (réserve héréditaire).
- European Certificate of Succession (ECS): issued by a notary or a court, it makes it possible to prove the status of heir and the powers of the administrator of the estate in the Member States, which facilitates the formalities.
- Assets outside the European Union: they may be subject to local rules and procedures; from a French tax standpoint, their situation is analysed in the light of article 750 ter of the CGI and the treaties. For the formalities in the country concerned, a local professional may be consulted.
What French taxation applies to an estate that includes assets or heirs abroad?
| Situation | French inheritance tax | Tax credit (art. 784 A CGI) | Tax treaty | Notes |
|---|---|---|---|---|
| Non-resident deceased, asset located in France | Yes, on assets located in France (art. 750 ter 2°); scale from 5% to 60% depending on the family relationship, after allowances | No: the credit only covers tax paid abroad on assets located outside France | To be checked: a treaty may allocate taxing rights to another State | Return and payment in principle within 6 months of the death if it occurred in mainland France (12 months in other cases, in particular abroad) |
| Non-resident deceased, asset located outside France, heir domiciled in France for at least 6 of the last 10 years | Yes (art. 750 ter 3°) | Yes, up to the amount of French tax relating to that asset | Varies | Proof of payment of the foreign tax is in principle required |
| Deceased, asset and heir all outside France | No. If the deceased was domiciled in France, all of their assets are taxable (art. 750 ter 1°) | Not applicable | Not applicable | In principle, no return in France |
| Deceased domiciled in France, asset located abroad | Yes, on all assets, in France and abroad (art. 750 ter 1°) | Yes: the tax paid abroad on that asset is credited, up to the amount of French tax relating to that asset | Yes if a treaty exists | In principle, the treaty applies first |
How do you settle an international estate: what are the steps?
- Countries concerned, ideally with a lawyer: the countries linked to the deceased and the heirs (residence, nationalities, location of assets) and the inheritance tax treaties are to be identified in order to anticipate any double taxation and the reporting obligations in France.
- Inventory of assets: real estate, bank accounts, securities, crypto-assets, life insurance, company shares, with their location, their value on the date of death and the possible impact of the matrimonial regime.
- Official documents: death certificate, deed of notoriety or equivalent document, translations; obtaining them may take several months.
- Applicable law: a will or a European Certificate of Succession may make it possible to establish the law chosen; in the absence of a choice, the habitual residence of the deceased may be demonstrated by various elements (lease, invoices, consular registration).
- Calculation of duties: the duties due in France are determined after allowances, then, where applicable, the tax credit for the tax paid abroad.
- Return 2705-SD: it is in principle filed within 6 months of the death if it occurred in mainland France, and within 12 months in other cases, in particular for a death abroad, with payment of the duties or a request for payment in instalments or deferred payment.
Who files the return, by when, with which office and with which forms: the guide international inheritance tax return in France: who, where, when and how? goes through these steps one by one, with worked examples.
How can double taxation of inheritance tax between France and another country be avoided?
- Applicable treaty: France has concluded some thirty inheritance tax treaties, in particular with Spain, the United States and the United Kingdom; each text specifies the allocation of the right to tax according to the type of asset (real estate, shares, receivables).
- Article 784 A of the CGI: in the absence of a treaty, the tax paid abroad on an asset located outside France is in principle set off against the French duties relating to that asset, within their limit; it is useful to isolate the base concerned and to provide proof of payment.
- Treaty method: the treaty may provide for a tax credit or an exemption with progression; the lawyer checks the applicable method and quantifies its effect on the duties due in France.
- Supporting documents: foreign tax receipts, valuation certificates, translations; without proof, the credit may be refused, with a risk of double taxation.
What I see in my cases
Most of the international estates I handle involve a complication on the foreign side. Three points come up in my cases.
- A long foreign procedure, a short French deadline. The estate procedure abroad often takes a long time. In France, however, the inheritance tax return is in principle due within twelve months of the death when it occurred abroad (six months for a death in metropolitan France). The challenge is to handle the French procedure properly without waiting for the foreign procedure to end: depending on the case, a provisional return, supplemented later, or another solution may be considered.
- Decisive tax treaties. Tax treaties often exempt all or part of the assets from tax in France, so the stakes are very high. Yet these mechanisms remain unfamiliar to many departments of the tax authorities. My work then consists in explaining and defending the file, and above all in presenting it with complete clarity, so that the application of the treaty is not in dispute.
- Tax paid abroad. When duties have been paid in the other country, the aim is to credit them against the tax due in France. The tax authorities are very demanding on this point, since the credit reduces French tax. A presentation error can be enough for it to be refused; recovering the French tax overpaid then requires a heavy, long and uncertain procedure. Conversely, in my experience, a well-presented file almost always secures the credit from the outset and avoids these procedures.
Apart from the United States and the United Kingdom, the estates I handle involve in particular Germany, Switzerland, Israel, Spain, Portugal, Hong Kong, Singapore and China. It is generally the heirs who consult me. When the estate does not include any real estate located in France, I handle the French tax side from A to Z, without going through a French notary; where there is such a property, the matter in principle falls to a notary, and I cannot act. I sometimes work with foreign notaries, with whom collaboration goes smoothly. The assets that raise the most questions are shares and real estate located abroad.
When a provisional return is filed, it is generally well received: if the file is well presented, the tax authorities rarely ask questions afterwards. The situation is more delicate when the duties are payable while the funds remain blocked abroad: one solution may be to negotiate a payment schedule with the tax authorities, which is not straightforward. More rarely, the deceased’s tax domicile is disputed; these cases are complex, because they require gathering numerous supporting documents to which the heirs do not always have access (the deceased’s tax returns, tax notices and bank statements, often abroad).
Among the cases that have stayed with me is an estate that was both American and British, complex and high-stakes. I coordinated with the American and British lawyers and optimised the handling of the estate in France: under the tax treaties, it 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.
These cases are therefore largely decided upstream: the way the situation is presented to the tax authorities matters as much as the rules themselves. As every estate is different, a case-by-case analysis remains necessary before taking any step.
Why engage a tax lawyer for an international inheritance?
- Estate planning: depending on the case, gifts, split ownership or other options may have an impact on the duties; the lawyer analyses their French tax consequences, including in the light of anti-abuse rules.
- Securing the position: tax analysis of draft wills or gifts, ruling requests where useful, coordination with the notary.
- Defense and litigation: preparing responses to requests for information from the registration department (ENR), representation before the conciliation commission or the Judicial Court (Tribunal judiciaire) in the event of an increase in the tax or a challenge to tax domicile.
- Support: obtaining, where applicable, a French tax number for non-resident heirs, and coordination with the notary on the French tax aspects.
FAQ
Why does France tax me on an asset received outside France in an international estate?
France applies article 750 ter of the CGI: if you have been domiciled in France for at least six of the last ten years, it may in principle tax the assets you receive, even where they are located abroad, subject to treaties.
In principle, the tax paid abroad on these assets can be set off against the corresponding French duties (article 784 A of the CGI or treaty), on production of supporting documents.
How do you calculate and apply the tax credit under article 784 A of the CGI for a house inherited abroad?
In principle, the net taxable value in France after allowances is determined first, then the corresponding French duties (5% to 60% depending on the family relationship), which are compared with the tax paid abroad, under the conditions provided for by law or the treaty: if the latter is lower, France in principle collects the difference; if it is higher or equal, no French duty is in principle due on that asset.
The credit is in principle determined on form no. 2740-SD, attached to the inheritance tax return, together with evidence of payment of the foreign tax (translated where appropriate).
Is an inheritance tax return required in France if the deceased lived abroad?
This depends, in principle, on two factors: the presence of assets located in France, and the domicile of the heirs (a person domiciled in France for at least six of the last ten years is in principle taxable in France on what they receive, wherever the assets are located). If either condition is met, a return is in principle filed with the tax office for non-residents, within 12 months of a death that occurred outside France, subject to treaties and exemptions from filing.
The guide international inheritance tax return in France: who, where, when and how? details these rules with examples; an analysis by your lawyer remains advisable before taking any step.
Which countries does France have an inheritance tax treaty with?
According to the official list updated to 31 October 2025, with 33 States and territories, including Germany, Austria, Belgium, Spain, the United States, Finland, Italy, the United Kingdom and Sweden; eight of these treaties also cover gifts. The full list appears in the article on the taxation of foreign estates. There is none, for example, with Switzerland, Portugal or Israel: on the French side, only French rules then apply.
Glossary & checklist
Habitual residence: The country where the deceased lived on a stable and permanent basis.
Allowance: Amount deducted before calculating the tax: €100,000 in the direct line.
European Certificate of Succession: A document recognized in the EU proving the status of heir.
Checklist: 5 points for an international succession
□ Applicable law and tax treaties analysed
□ Complete inventory of assets, in France and abroad
□ Deed of notoriety or European Certificate of Succession obtained
□ Duties and tax credits calculated before any division of the estate
□ Return 2705-SD filed on time, receipts kept
Further reading
- CGI, article 750 ter: territorial scope of French inheritance tax.
- CGI, article 784 A: mechanism for crediting foreign tax.
- Regulation (EU) 650/2012: choice of law and European Certificate of Succession.
