Inheritance tax return: deadlines and forms

The inheritance tax return must be filed within 6 months of the date of death if the deceased died in France, and within 12 months if they died abroad. Every heir must file it, unless they renounce the inheritance or the gross estate is below a certain threshold: €50,000 for direct heirs and the surviving spouse (form F80 also mentions the civil partner), and €3,000 for other beneficiaries. In case of delay, interest of €0.20 per month is added, and a penalty of €10 to €80 may be applied.

This page covers deadlines, exemptions, filing locations, forms, and penalties. It does not address the detailed content of the declaration, the calculation of duties, or the specific deadlines for each overseas department. Payment of duties is covered on a separate page.

Filing deadlines

The F80 form on service-public.gouv.fr (checked on 29/01/2025) states: "The declaration must be filed within 6 months from the date of death." For a death abroad, it states: "The declaration must be filed within 12 months from the date of death." The pages on impots.gouv.fr consulted, including one updated in 2026, give the same deadlines.

For overseas territories, the information sheet states: "The processing time depends on the overseas department concerned." Consult the information sheet for your department: this page does not provide the details.

Sunday, a public holiday and tolerance

If the last day falls on a Sunday or a public holiday, "the deadline is extended to the next working day." The information sheet adds: "The tax authorities allow it until the last day of the month." This is a concession by the administration, not a right: the deadline stated in the information sheet remains six months.

Who needs to file the declaration?

According to impots.gouv.fr (page updated on 30/03/2026), the declaration is filed by "heirs, legatees, or donees who have not expressly renounced the inheritance." Information sheet F80 states: "You must file an inheritance tax return if you inherit." According to the same sheet, someone who refuses the inheritance does not have to file a return.

The heir's option (to accept or renounce) is the subject of a separate page.

Exemptions from reporting

Regarding the €50,000 threshold, impots.gouv.fr states "for transfers to direct heirs and surviving spouses." Form F80 provides for an exemption for children, grandchildren, parents, spouses, and civil partners, subject to two conditions: a gross estate of less than €50,000 and, according to the form, "You have only received gifts or gifts that have been declared or registered." The condition concerning prior gifts and gifts should be verified with official sources before concluding that an exemption applies.

For other beneficiaries, form F80 and impots.gouv.fr assume a gross estate of less than €3,000. In the case of terrorism, the form states: "You are also exempt from filing a declaration if the deceased was a victim of an act of terrorism." It specifies the conditions in this case.

Both sources use the term "gross assets". impots.gouv.fr specifies that this refers to "all assets before deduction of debts".

Where and how to deposit

• Deceased resident of France : at the public finance center (registration department) of the deceased's residence, according to form F80. impots.gouv.fr specifies: "The inheritance declaration must be filed with the registration service which covers the deceased's residence".
• Deceased resident abroad : Form F80 indicates that the declaration should be sent to the tax office for non-resident individuals.
• Forms Form F80 refers to "Inheritance Tax Return" and "Gift Tax (Inheritances and Gifts)." Form numbers appearing on an older page of impots.gouv.fr (modified in 2016) are not included here. Please check the current form on the website.
• Copies "You must complete each form in duplicate (one original and one photocopy) and sign them."«
• Payment The fees are payable at the time of filing the declaration (form F36432). The terms and conditions for deferral and payment in installments are available on their own page.

The F80 sheet cites as texts the General Tax Code (articles 641 to 645 for deadlines, 656 for location, 800 to 802 for reporting obligations), decree 2023-1325 of 29/12/2023 and the BOI-ENR-DMTG-10-60.

Penalties for delays

Form F80 states: "Late payment interest of 0.20 % per month (i.e., 2.4 % per year)" and "Surcharge (from 10 % to 80 %, depending on the situation)." A box specifies: "In the event of a late filing, a surcharge of 10 % is applied starting from the 13th month." The basis for calculating the interest and the circumstances under which each surcharge rate applies are not detailed here.

The deceased's tax return

It is separate from the inheritance tax return. According to impots.gouv.fr, "you must file it in the spring of the year following the year of death." The details of this return are not covered here.

Inheritance tax return: numerical example (fictitious profile)

Situation. Mr. Girard died in France on Friday, March 19, 2027. His eldest daughter is his direct heir. The gross value of the estate exceeds €50,000. The estimated inheritance tax is €30,000 (assummary).

Issue. What is the deadline for filing, and what would be the cost of a 3-month delay?

Strategy. Count 6 months from the date of death, from date to date (this is an estimated calculation, to be confirmed with the tax office or notary). If the last day falls on a Sunday, proceed to the next working day. Do not rely on the end-of-month grace period.

Result. The 6-month period ends on Sunday, September 19, 2027. The deadline is extended to Monday, September 20, 2027 (no public holiday on that day). The administration's tolerance would extend until Thursday, September 30, 2027, but this is not a right. A delay of 3 full months incurs interest of 0.60 % (3 times 0.20 %). On €30,000 in entitlements, assuming this rate applies to this amount, this amounts to €180, excluding any penalties. This scenario is hypothetical. The calculation illustrates the process and does not predict your specific situation.

Inheritance tax return: what changes depending on your situation

• The place of death : France, abroad or overseas do not give the same timeframe.
• The link with the deceased : the exemption threshold is €50,000 or €3,000.
• Previous gifts : the €50,000 threshold is subject to conditions relating to gifts and gifts, to be verified with the sources.
• Your decision to accept or decline, which precedes the declaration.
• The deceased's place of residence, which determines the receiving service.

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