Taxes in Europe Database v2
Articles 750ter and following of the General Tax Code (Code Général des Impôts).
The succession or tranfer duties are levied on heirs, devisees, legatees, and grantees mortis causa.
The succession or transfer duties are levied on the net share received by each beneficiary.
Abatements and exemptions:
Surviving spouses and civil partners, as well as siblings (under restrictive conditions) are fully exempted from succession duty.
Reductions (succession taxes):
Heir or beneficiary with three children or more: tax reduction of maximum of € 305 per child (€ 610 after the second child and between spouses).
Exempted property :
In case of donation of a building plot between January 1st 2015 and Decembre 31st 2015 or residential tenancies with a planning permission signed between Septembre 1st 2014 and Decembre 31st 2016 :
2) An exemption for donations, in the limit of 31,865 euros, is applied for child, grandchild greatgrandchild if the doner is under 80 and the donee is older than 18.
3) Under conditions, family donations for company creation are exempted in the limit of 30,000 euros.
1. In direct line (gift/succession):
2. Between spouses or civil partners (gift):
3. Between brothers and sisters (gift/successions)
4. Between relatives out to the 4th degree : 55%
5. Other people : 60%
The succession or transfer duties have to be paid when the declaration is registered. The taxpayer may however ask to pay them later or by fraction.
Public Finances General Directorate (Direction Générale des Finances Publiques).