Inheritance tax: who is exempt?

Three categories of heirs are exempt from inheritance tax due to their relationship with the deceased: the surviving spouse, the civil partner, and a sibling who meets three conditions. Children, parents, and grandchildren are not exempt: they benefit from a tax allowance, after which the standard tax rates apply. Being exempt from tax does not, as a general rule, exempt anyone from filing an inheritance tax return; however, exemptions do exist, which are described below.

This page deals with exemptions related to the relationship with the deceased, the deceased's status, bequests, and the deceased's residence. It does not detail partial exemptions for assurance-vie, businesses and company shares, the cohabiting partner regime, or international tax treaties.

Exemptions depending on the relationship with the deceased

Source: service-public.gouv.fr, records F17456 (verified on 13/05/2026) and F35794 (verified on 19/08/2026), and impots.gouv.fr (updated on 22/07/2026).

The surviving spouse

The service-public.gouv.fr website is straightforward: "You are exempt from inheritance tax." However, the surviving spouse must file an inheritance tax return, unless exempt (see below).

The civil partner

A civil partner is exempt from inheritance tax, just like a spouse. The difference lies in the designation: to receive all or part of the inheritance, a will must specify this. Wills are discussed on a dedicated page.

Brother or sister: three conditions

According to fact sheet F17456, the exemption applies if, at the time of death, the brother or sister meets the following three conditions:

1. Having been "constantly domiciled with the deceased during the 5 years preceding his death".
2. «"To be single, widowed, divorced or legally separated.".
3. «"Being over 50 years old or having a disability that prevents you from working.".

If these three conditions are not met, there is no exemption. The sibling is then entitled to a tax allowance of €15,932, after which the taxable portion is calculated at a rate of 35% up to €24,430 and 45% above that amount. Form F17456 states: "You must file an inheritance tax return." Exemptions exist depending on the value of the estate, as described below.

Exemptions related to the deceased's status

Some inheritances are exempt from tax for all heirs or legatees, regardless of the amount or their relationship to the deceased. Fact sheet F17456 cites:

• war victims, both military and civilian; ;
• victims of acts of terrorism; ;
• firefighters, police officers, gendarmes and customs agents cited in the order of the Nation; ;
• persons whose death certificate bears the mention "Died in the service of the Republic".

The specific conditions of each case, and the declaration that still needs to be filed for some, can be found on the information sheet before any action is taken.

Exempt bequests

Assets bequeathed to recognized public-benefit associations or foundations are exempt from inheritance tax, as are bequests to religious associations, the State, local authorities, and certain public institutions. Fact sheet F17456 provides a complete list and the conditions.

Exempt or partially exempt goods

Record F17456 distinguishes two lists.

• Total exemption : the reversion of life annuities between direct line relatives, historical monuments under conditions, annuities and compensation for bodily injury, the restitution of property looted between 1933 and 1945, works of art, books, collectibles or documents of high artistic or historical value given to the State.
• Partial exemption, subject to conditions : assurance-vie, forest or agricultural assets, protected natural areas, individual businesses, shares and stocks in companies, certain new or rental housing, assets reconstituted between 2014 and 2027 and assets located in Corsica.

This page ends with this list. The conditions for partial exemption of assurance-vie or company shares are not addressed here: they depend on each individual situation.

Deceased person residing abroad: the 6-year rule out of 10

If the deceased resided abroad, taxation depends on the heir's place of residence:

• domiciled in France for at least 6 years, continuous or not, during the last 10 years: rights on all assets received, in France or abroad; ;
• domiciled in France without having reached these 6 years: only assets located in France are taxable; ;
• domiciled outside France: only the deceased's assets located in France are taxable.

Fact sheet F17456 reserves the right to oppose clauses in international conventions. These are not addressed here.

Exempt from duties, but not from declaration

An exemption applies to inheritance tax. Filing an inheritance tax return is a separate obligation. Information sheet F80 on service-public.gouv.fr (verified on January 29, 2025) specifies that heirs exempt from inheritance tax are not exempt from filing an inheritance tax return. It sets the filing deadline at 6 months from the date of death in mainland France and 12 months if the death occurs abroad. This information sheet dates from January 2025: the applicable deadline should be verified with the source.

Two exemptions exist, according to sheet F17456:

For the other heirs: the allowance, then the tax brackets

A person with a disability benefits from an additional allowance of €159,325, which can be combined with the allowance based on family relationship. These allowances are not granted if they have already been used within the 15 years preceding the death.

The direct line tax scale, applied to the taxable portion after allowances, has seven brackets. The limits are taken from information sheet F35794; the presentation of the lower limits differs slightly on impots.gouv.fr, so you should check with the source before any calculations. The table only shows the upper limit of each bracket.

Numerical example (fictitious profile)

Situation. Marc dies leaving a share of €250,000 to a single beneficiary. No tax allowances were used in the previous 15 years. The beneficiary's profile remains to be determined: four cases are compared.

Issue. The amount received is the same. The fees payable are not.

Strategy. For each beneficiary, the exemption is applied if it exists, otherwise the reduction for the family relationship is applied, then the scale of the form F35794 is applied. For the brother or sister, a distinction is made between the situation where the three conditions are met and that where the condition of common residence is not met.

Result.

For the sister without a common home, the rights are broken down as follows: €24,430 to 35 %, i.e. €8,550.50, and €209,638 to 45 %, i.e. €94,337.10.

These profiles are fictitious. The figures illustrate the calculation and do not predict your situation.

What changes depending on your situation

• The exact link to the deceased, and the existence of a civil partnership or marriage on the day of death.
• The Will, necessary for the civil partner.
• The three conditions of brother or sister, assessed at the time of death, with supporting documents.
• The allowances already used in the 15 years preceding death.
• The residence of the deceased and that of the heir, which determine taxable assets.
• The nature of the goods, for partial exemptions.

The rule depends on your situation. No results are guaranteed.