In summary…
Property located in France remains subject to inheritance tax in France, whether you live abroad or not. The time limits run from the date of death, not from the day you learn of it. six months if the deceased died in metropolitan France, twelve months if he died abroad.
Our position: the value declared in the inheritance tax return becomes the purchase price of the future sale. Determining it with a reliable valuation costs little; setting it too low saves on inheritance tax today but increases capital gains tax tomorrow.
«My mother passed away in Lyon, I’ve been living abroad for ten years, and there’s still an apartment left over: what do I owe, to whom, and by what deadline?» This is the first question most non-resident heirs ask. It actually encompasses four distinct issues: inheritance rights, the declaration of assets, the sale of the property, and, when there are multiple heirs, joint ownership.
1. Inheritance rights: it all depends on who lives where
Three cases, one same starting rule
France taxes inheritances based on the tax residence of the deceased and the heir. If the deceased was a resident of France, everything you receive is taxable in France, regardless of where the assets are located. If they lived abroad, only assets located in France are taxable, unless you yourself are a resident of France and have been for at least six of the last ten years; in that case, everything is taxable. The six-year period does not need to be continuous.
The tax brackets for direct descendants are progressive: 5 x % up to €8,072, 10 x % up to €12,109, 15 x % up to €15,932, 20 x % up to €552,324, then 30 x %, 40 x % and 45 x %. The €100,000 allowance per child and per deceased parent does not depend, according to the official documents consulted, on the heir's residence; it is reduced, or even exhausted, by gifts made to the same child in the preceding fifteen years.
For the technician. Article 750 ter of the French General Tax Code (CGI) (1° deceased domiciled in France; 2° assets located in France; 3° heir domiciled in France for six out of ten years), Article 4 B of the CGI for tax domicile, allowances and inheritance tax rates in direct line: Service-Public. Assets located in France: real estate, receivables from a French debtor, shares in companies with their registered office in France, and the French portion of the assets of companies whose assets consist primarily of real estate (BOFiP BOI-ENR-DMTG-10-10-30). These rules apply "unless otherwise stipulated by international agreements" (economie.gouv.fr): a tax treaty may modify them.
2. The declaration: the deadline depends on the place of death, not your address.
Where, when, and what the delay costs.
The filing deadline is six months from the date of death if it occurred in mainland France, and one year in other cases. Being far away does not delay the deadline. The filing is made with the registration office in the deceased's place of residence if they lived in France, and with the non-resident tax office if they lived abroad. A notary is sometimes required, particularly when the estate includes real estate, and in practice, the notary handles the declaration.
Late filing incurs late payment interest of 0.20 % per month and, according to Service-Public, a surcharge of 10 % starting from the thirteenth month. The fees are due upon filing, but they can be spread out: up to one year in three installments, and up to three years in seven installments when at least half of the estate consists of illiquid assets, such as real estate. See deadlines and forms and installment payment.
For the technician. Article 641 of the French General Tax Code (filing deadlines), Article 1727 of the French General Tax Code (late payment interest and penalties). Regarding the status of heir: affidavit of notoriety.
3. Multiple heirs: joint ownership and the rules governing decisions
An heir living abroad does not block the management, but it blocks the sale.
Until the estate is divided, the property belongs to all the heirs. Preservation actions, such as urgent repairs, can be carried out by one heir. Day-to-day management, such as signing or renewing a residential lease, requires the involvement of all heirs. two-thirds of the rights jointly owned. The sale of a building requires’unanimity, unless the court authorises a request from the heirs who hold at least two-thirds of the rights.
Each heir can also withdraw from joint ownership at any time, either by requesting a partition or by selling their share. If the sale is made to a third party, the other heirs have one month to take the place of the buyer. The law of April 7, 2026, simplifies the process of exiting joint ownership: a co-owner can be authorized by a judge to sell alone in cases of emergency and common interest, and judicial partition is expanded. The notary will verify the rules applicable to your case. Details in the rules and exit from joint ownership.
For the technician. Articles 815 et seq. of the Civil Code (legal regime of joint ownership), article 1873-1 (joint ownership agreement), law no. 2026-248 of April 7, 2026 aimed at simplifying the exit from joint ownership and the management of vacant estates.
4. Sell the inherited property from abroad
The purchase price is the value used for inheritance tax purposes.
Capital gains realized by a non-resident on French real estate are taxed at 19%, to which are added social security contributions of 17.2 %. If you are affiliated with a compulsory social security scheme of a country in the European Economic Area (EEA, other than France) or Switzerland, only the solidarity levy of 7.5% is due. The acquisition price is the value used to calculate inheritance tax, plus a flat-rate fee of 7.5 %. Allowances for holding period apply from the sixth year: 6 % per year for inheritance tax from the sixth to the twenty-first year, exemption after twenty-two years, and exemption from social security contributions after thirty years; the starting point for the holding period for inherited property is confirmed by the notary.
Beyond €50,000 of taxable capital gains, an additional tax of 2 to 6 times the standard tax rate applies. For a non-resident whose capital gain is taxable, the sale requires the appointment of a tax representative, unless exempt: national of the European Union or the European Economic Area with a tax treaty, sale price of no more than €150,000, or capital gain exempt due to the holding period. See the tax representative and main residence exemption.
For the technician. Article 244 bis A of the CGI (tax on capital gains from real estate of non-residents, rate of 19 % for natural persons), article 150 VC of the CGI (allowances for holding period), article L. 136-7, I bis of the Social Security Code and article 235 ter of the CGI (social security contributions and solidarity levy), BOFiP BOI-RFPI-PVINR-20-20.
An heir living abroad can grant a representative a legally valid power of attorney, drawn up remotely by a notary, to sign the sale in France on their behalf. Depending on their country of residence, inheritance tax or capital gains tax may also apply: this is determined on a country-by-country basis by the applicable tax treaty.
Numerical example: an apartment in Lyon, a daughter living abroad
Situation. A daughter, who has lived outside France for ten years, is the sole heir to her mother's estate. Her mother resides in Lyon. The only asset is an apartment valued at €450,000 at the time of her death. There were no prior gifts.
Issue. Pay the royalties, then sell three years later for €500,000.
Strategy. Declare €450,000 based on a dated valuation notice, and keep this notice: it sets the acquisition price.
Result. Inheritance tax: (450,000 − 100,000) = €350,000 taxable, i.e. €68,194.35. Capital gain: €500,000 - €450,000 - €33,750 (7.5 times the % of €450,000) = €16,250, without any allowance before the sixth year and below the threshold for high capital gains tax. Tax: €3,087.50 at 19% of the %, plus €2,795 in social security contributions at 17.2% of the %, i.e. €5,882.50 ; with affiliation to a European scheme, €1,218.75 at 7.5 %, i.e. €4,306.25. Sold for €450,000, the same property does not generate any taxable capital gain. Illustrative example, calculated using the rules in force on 23/10/2026; assumptions: no liabilities, no renovations, property not the heir's primary residence, no tax in her country of residence (not considered here).
Our position
Evaluate, declare within the deadline, decide on the sale before joint ownership
Three steps. Order the valuation report before filing the declaration and keep it in the sales file. File within the deadline, even if it means requesting a payment plan. Among the co-heirs, decide on the property's future before it is rented or repaired, because every management decision binds those who live far away.
Frequently asked questions
Is my processing time longer because I live abroad?
No. The time limit depends on where the death occurred: six months in mainland France, one year in other cases. Your address only determines which department to contact and, along with the deceased's address, what is taxable.
Can I spread out the payment of taxes on a property I want to sell?
Yes, upon request filed with the tax return: up to one year in three installments, or up to three years in seven installments when at least half of the estate consists of illiquid assets. All heirs must consent, and interest is due.
Can a single heir sell the jointly owned property?
In principle, no: the sale of jointly owned property requires the agreement of all heirs. Heirs holding at least two-thirds of the rights can ask the court to authorize the sale, and each heir can sell their share or request a division of the property. The law of April 7, 2026, also provides for judicial authorization to sell alone in cases of emergency and common interest.
You inherited property in France and you live abroad?
The initial meeting establishes the timeline (declaration, payment, sale) and quantifies the difference between selling and keeping. No obligation.
Are you a notary, chartered accountant or lawyer? And your client is a non-resident heir? We act as a co-contractor on the taxation of the sale and the arbitration between the heirs: the inheritance file remains yours.
Book an appointment
The initial consultation is to establish your exact situation and determine if there is anything that can be done—sometimes there is nothing, and we will say so as well. Thirty minutes, with no obligation.
Book an exchange with Balmont Conseil
Alexis Sagnier, financial and real estate investment advisor, insurance broker, AMF certified. ORIAS 13003497. Updated on 23/10/2026.
Official sources consulted
- Public Service: Inheritance rights according to the relationship (verified on 19/08/2026)
- economie.gouv.fr: inheritance tax (24/02/2025)
- BOFiP BOI-ENR-DMTG-10-10-30: Territoriality of inheritance tax
- Public Service: Inheritance declaration (verified on 29/01/2025)
- Public Service: Payment of inheritance tax (verified on 24/07/2025)
- Public Service: Joint ownership of inherited property (verified on 16/04/2026)
- Public Service: Law No. 2026-248 of April 7, 2026 on joint ownership
- Public Service: tax allowances on inheritance between parents and children (verified on 09/02/2026)
- Public Service: Capital gains on real estate (verified on 15/04/2026)
- BOFiP BOI-RFPI-PVINR-20-20: Tax rates on capital gains from real estate for non-residents
- Public Service: Social security contributions on income from assets and investments (verified on 30/06/2026)
- BOFiP BOI-RFPI-PVINR-10-20: Capital gains on real estate for non-residents: exemptions
