TAXATION OF INTERNATIONAL SUCCESSIONS

When a person dies while being a tax resident outside of France (in a foreign country), inheritance taxes may still be owed by their heirs in France, particularly if the deceased non-resident owned property located in France and/or if one or more of their heirs were French residents at the time of death.

The rules of taxation vary according to the deceased’s country of residence. Indeed, France has entered into international tax treaties with several countries regarding inheritance, with rules that differ depending on the country. For other countries, the provisions of Article 750 ter of the French General Tax Code apply.