Non-resident heir: inheritance rights in France

For an heir living abroad, everything depends first and foremost on the deceased's residence. If the deceased was domiciled in France, all their assets, whether located in France or abroad, are subject to French inheritance tax. If they were domiciled outside France, only assets located in France are subject to French tax, unless the heir has been domiciled in France for at least six of the ten preceding years. The six-year rule does not apply to heirs residing abroad.

This page addresses the issue of the tax base: what France can levy. It does not calculate inheritance tax. The sources consulted do not specify whether allowances and tax brackets apply in the same way to a non-resident heir: the rule depends on your individual circumstances, which should be verified before making a decision. It also does not cover life insurance or the content of country-by-country tax treaties.

The three cases in Article 750 ter

The BOFiP states that the territoriality rules for inheritance tax are set by article 750 ter of the CGI, subject to agreements (BOI-ENR-DMTG-10-10-30, version of 12/09/2012, in force as of this date according to the page).

The first line in the BOFiP reads as follows: "All movable or immovable property transferred free of charge is subject to tax in France." This applies regardless of the beneficiary's residence.

If one of the two conditions in the third line is not met on the day of the triggering event, the assets located in France remain taxable (§ 400).

Domicile is determined as of the date of death.

Tax residence is determined according to Article 4 B of the French General Tax Code (CGI) and on the date the tax liability arises (paragraphs 30 and 370). The home or principal residence, the principal professional activity, or the center of economic interests in France is sufficient: only one criterion is considered (paragraphs 40 and 50). In case of doubt, tax officials consult the tax office responsible for income tax (paragraph 60). For details of the criteria, see the page "French Tax Residence: The Three Criteria of Article 4 B".

The deceased's domicile is verified before that of the heir. A deceased person who has moved abroad no longer has a domicile in France if the criteria of Article 4 B are no longer met on the day of death.

How is the six-year rule out of ten calculated?

The BOFiP (French Official Tax Bulletin) applies to a beneficiary domiciled in France "for at least six years during the ten years preceding the year in which they receive the assets" (§ 370). Three clarifications from the same text:

• the six-year period may not be continuous (§ 390); ;
• the duration of stay of a person not domiciled in France within the meaning of Article 4 B does not count (§ 380); ;
• the scheme aims to exclude people who are temporarily staying in France for professional reasons, such as expatriate executives (§ 380).

The text read does not specify, beyond these lines, a method for calculating each year individually. The example below counts one calendar year per year of residence: this is a calculation hypothesis, to be validated in your file.

Tax treaties

The tax treaties allocate the right to tax based on the deceased's state of tax residence and the location of the assets, without taking into account the location of the heirs (BOFiP, § 420). Their definition of domicile takes precedence over that of domestic law (§ 430). Tax paid abroad is only creditable against assets taxable in both that state and in France according to the treaty (§ 430), and some treaties provide for calculation at the effective rate (§ 440).

The official list of conventions (BOI-ANNX-000306, in force since April 29, 2026) distinguishes between S for inheritances and D for gifts. For example, it lists both S and D for Germany and Switzerland, only S for Spain and the United Kingdom, and neither S nor D for Luxembourg. The page "Inheritance Conventions: Which Countries Have a Convention with France" provides the complete list.

The formalities of the heir

• Deadline. The inheritance tax return must be filed within six months of the death if it occurred in metropolitan France, or within twelve months if it occurred abroad (impots.gouv.fr). Specific deadlines apply to certain overseas territories: check with the relevant tax authorities.
• Form. Form 2705-SD, "Inheritance Tax Return".
• Drop-off location. When the deceased was domiciled abroad, the declaration is sent by mail to the Non-Resident Tax Office in Noisy-le-Grand. When the deceased was domiciled in France, it is filed with the tax office in the deceased's place of residence.

Non-resident heir: numerical example (fictitious profile)

Situation. Inès, a fictional character, has lived abroad since 2019. Her father dies in 2026. Her assets include a €500,000 apartment in France, a €250,000 securities portfolio abroad, and a €150,000 building abroad. Her brother Hugo, also a fictional character, has settled in France.

Hypotheses. Fictitious values. A calendar year counts as one year of residence in France. The ten-year period runs from 2016 to 2025. No tax treaty applies. No tax is calculated: the tax base is measured, that is, what France can tax.

Issue. Which assets are included in the taxable base in France depending on the residence of the father and that of the heir?

Strategy. Before making any declaration, Inès and Hugo review the father's tax residence on the day of death and their own years of residence, with the documents in their file.

Result.

In profile A, Inès's residence makes no difference: the BOFiP (French tax authority) uses the deceased's residence. In profile B, only the apartment is included in the tax base. In profiles C and D, it is the length of time the heir has been domiciled in France that determines the tax base. This profile is hypothetical; the calculation illustrates the mechanism and does not predict your specific situation.

Non-resident heir: what changes depending on your case

• The deceased's residence on the day of death He commands the first question.
• Your own home on the day of death : an heir domiciled abroad is not subject to the six-year rule out of ten.
• Your years of residence in France : they count if you are domiciled in France on the day of death, and not just continuous years.
• The nature of the goods : buildings, securities, accounts and companies are not all located in the same way; the page "Inheritance of a non-resident: assets located in France" details them.
• The applicable convention : it can distribute the right to tax differently.
• Calculating rights : allowances and tax rates for a non-resident heir are not covered here.

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