If you are British and an estate has a French connection, the question is rarely just “will France tax the house?” French inheritance tax can depend on the deceased’s tax residence, the heir’s residence, the location of assets, the relationship between each beneficiary and the deceased, and the France–United Kingdom rules for relieving double taxation. The filing deadline can also be six months or twelve months, and the payment normally accompanies the declaration. Missing the correct route can delay a French bank releasing funds or a notaire (civil-law notary) completing the transfer of a French property.

This guide explains the practical framework for a British resident, a British heir, or a family with assets in both countries. It distinguishes droits de succession, the French inheritance tax, from the United Kingdom’s Inheritance Tax (IHT). It also distinguishes the civil law governing who inherits from the tax rules determining how much is payable. The examples are worked illustrations, not a valuation of a particular estate. A cross-border file should be checked against the death certificate, the last tax residences, the family relationship, prior gifts, the will, the location and value of each asset, and any treaty claim before a declaration is signed.

I. How is French inheritance tax calculated for British residents?

A. When does France tax a UK-connected estate and what counts?

The first mistake is to treat British nationality as the decisive test. It is not. France applies several connecting factors. The starting point in civil law is the opening of the succession, meaning the estate. The French legal word for the deceased is défunt: Les successions s’ouvrent par la mort, au dernier domicile du défunt. That wording appears in Article 720 of the French Civil Code. For tax, however, the French General Tax Code (Code général des impôts, or CGI) separately determines which assets and beneficiaries fall within French inheritance tax.

Droits de mutation à titre gratuit is the French expression for taxes on transfers without payment, including gifts and transfers on death. Article 750 ter of the CGI uses the words Sont soumis aux droits de mutation à titre gratuit and then sets out three important situations. The current text can be read in the official Légifrance territoriality section for Article 750 ter.

First, where the deceased was tax resident in France, France can bring French and non-French movable and immovable assets into the French tax base, subject to the applicable international rules. That can include a French home, a UK bank account, shares, an investment portfolio, certain trust interests, and other assets. The file must identify the deceased’s actual tax residence rather than relying on the address shown on a passport or the place where the death occurred.

Second, where the deceased was not tax resident in France, France can tax assets situated in France. A French apartment, a French bank account, French securities, and some indirect holdings can therefore create a French filing even when the deceased lived in England, Wales, Scotland, Northern Ireland, or another country. The indirect ownership rules require care where a company or another entity holds French real estate.

Third, where the beneficiary is tax resident in France and has been resident there for at least six of the ten years before receiving the inheritance, France can tax French and foreign assets received by that beneficiary. This six-out-of-ten-year rule is a recurring source of surprises for a British national who moved to France after Brexit but still has a UK pension account, investment portfolio, or family assets in the United Kingdom. The rule concerns tax residence and the relevant look-back period, not simply nationality.

The France–UK estate question must then be separated from the France–UK income-tax treaty. The United Kingdom’s official guidance on Inheritance Tax double-taxation relief states that the France treaty is an older estate-duty convention and has rules different from many modern income-tax conventions. France also publishes the BOFiP commentary on the France–United Kingdom inheritance convention. Do not assume that the 2008 income-tax convention decides where a death duty is payable.

The practical sequence is therefore:

1. establish where the deceased was tax resident at death and where each heir was resident during the relevant period;
2. list every asset by legal owner, location, value, debt, and date of valuation;
3. identify whether a French asset is held directly, jointly, through a company, through an SCI, or through a trust arrangement;
4. identify the relationship of every beneficiary to the deceased and whether prior gifts used an allowance;
5. apply the France–UK convention and any foreign-tax credit only after the French domestic calculation is understood.

An SCI, or société civile immobilière, is a French civil property company. Holding shares in an SCI does not make the estate disappear from the analysis. It may change which asset is transferred, how it is valued, and which documents are required, but the value of the shares and the underlying French connection still need to be examined. An SCI structure should be cross-checked against the family’s articles, share ledger, valuation, loans, and any will. The existing British-family analysis on French SCI inheritance, control and exit risks is a useful related reading, but it does not replace a tax calculation.

French case law also shows why the asset map matters. In Cour de cassation, Commercial Chamber, 15 September 2015, no. 14-18.150, the Court accepted that, for the application of Article 750 ter, the tax administration could take into account the existence in principle of assets in the taxable estate. The decision uses the expression l’existence, dans son principe, de bons du trésor américain. The lesson is not that every disputed asset is taxable without evidence; it is that a later dispute about the value or reality of an overseas asset does not automatically remove it from the succession file.

Another decision, Cour de cassation, Commercial Chamber, 15 May 2007, no. 05-18.268, considered whether a correction concerned an omission of assets in a succession declaration. The published reasoning refers to une omission de biens dans la déclaration de succession. For a British family, the practical point is simple: do not leave a UK account, an ISA, a shareholding, a loan receivable, a trust interest, or a life-insurance policy out merely because no French bank holds it. Explain the asset, its owner, its value, and the treaty reason for including or excluding it.

Finally, civil succession law and tax are not identical. The EU Succession Regulation, Regulation (EU) No 650/2012, is a civil-law instrument dealing with applicable law and jurisdiction; it does not itself determine the French tax bill. Its official text on EUR-Lex says that the law determined under Articles 21 or 22 governs the succession as a whole, while the Regulation excludes revenue and tax matters. A British person living in France may need a will and a choice-of-law analysis, but selecting English law does not by itself remove French inheritance tax on French assets.

B. Which allowance and rate apply to each beneficiary?

Once the taxable share is identified, France generally calculates tax beneficiary by beneficiary. The French word abattement means a tax-free allowance deducted from the beneficiary’s share before the progressive rate is applied. The allowance is linked to the relationship with the deceased and can be affected by earlier gifts. It is not one universal “British allowance”.

For a child or parent in the direct line, Article 779 of the CGI provides a €100,000 allowance, subject to the statutory conditions and the fifteen-year gift-recall rules. The current text states: il est effectué un abattement de 100 000 € sur la part de chacun des ascendants et sur la part de chacun des enfants. A brother or sister, nephew or niece, disabled beneficiary, or unrelated beneficiary falls under different allowances. A spouse or a partner in a French civil solidarity pact (pacte civil de solidarité, or PACS) is dealt with by a separate exemption provision rather than by treating the spouse as a child.

Prior gifts matter. Under Article 784 of the CGI, the parties must disclose earlier donations in the succession declaration, and gifts made within the relevant fifteen-year period can affect how the progressive scale and allowances are used. A British family should search for UK deeds of gift, French donation acts, transfers into an SCI, changes in share ownership, and gifts to children or grandchildren. A bank statement alone may not show the legal character of a transfer.

After the allowance, the net taxable share is assessed under the progressive direct-line scale in Article 777 of the CGI. The official text states that the rights are fixed for la part nette revenant à chaque ayant droit. For a child, the scale starts at 5%, moves through 10%, 15%, 20%, 30%, and 40%, and reaches 45% on the portion above €1,805,677. The threshold is applied in bands; it is not correct to multiply the whole inheritance by the rate at the top of the heir’s share.

Here is a simplified example. Assume a French-resident deceased person leaves a taxable estate of €1,000,000 to two adult children in equal shares. Ignore debts, insurance-specific rules, prior gifts, treaty credits, and valuation disputes. Each child receives €500,000. The €100,000 Article 779 allowance leaves €400,000 taxable for each child. Applying the Article 777 direct-line bands produces an illustrative French tax of about €78,194.35 per child, or about €156,388.70 in total. The calculation is intentionally mechanical: the actual result can change because the estate may contain deductible liabilities, life-insurance capital, usufruct or bare-ownership rights, business assets, earlier gifts, or assets taxed under a convention.

The amount can be dramatically different for a surviving spouse. Article 796-0 bis of the CGI states: Sont exonérés de droits de mutation par décès le conjoint survivant et le partenaire lié au défunt par un pacte civil de solidarité. “Conjoint” means a legally married surviving spouse. A UK civil partner or an unmarried partner should not assume that a UK label automatically produces the same French tax result. The legal status, the date and form of the partnership, the rights it creates, and the evidence available to the French administration should be reviewed. A translated certificate and the partnership legislation may be required.

French forced-heirship concepts also require separate attention. A réserve héréditaire is the protected share of an estate that French law reserves for certain heirs; the quotité disponible is the part that may generally be given away freely. Article 912 of the Civil Code defines the two concepts. Article 913 of the Civil Code sets the French protected fractions and now provides a compensatory levy in defined cases where a foreign law has no protective mechanism for children. The provision applies only when its nationality or habitual-residence conditions are met; it should not be described as an automatic right for every British child.

The Court of cassation’s decisions show the need for a concrete analysis. In First Civil Chamber, 4 December 1990, no. 89-11.352, the Court stated: la réserve se calculant, dans les successions internationales, sur chaque masse de biens soumise à une loi différente. That older decision illustrates the historical complexity of an estate divided between countries and different legal systems. In First Civil Chamber, 27 September 2017, no. 16-13.151, the Court held that foreign rules are not contrary to French international public policy merely because they differ from mandatory French rules; the published reasoning says: les dispositions de la loi étrangère ne sont pas contraires aux dispositions impératives du droit français par cela seul qu’elles différent. The precise effect of Article 913, a will, the date of death, the deceased’s residence, and the children’s residence must be checked together.

A second decision of the same date, First Civil Chamber, 27 September 2017, no. 16-17.198, considered the absence of a reserved share in foreign law and the circumstances of the children. Its reasoning refers to the absence of a general and unconditional French principle giving children a right to inherit. That does not authorise a family to ignore French law; it demonstrates that the result of the foreign law, the child’s financial situation, the assets in France, and the applicable statutory mechanism can all matter. A British will prepared without a French conflict-of-laws review may leave the family arguing about both tax and entitlement after death.

The UK calculation must be made in parallel. GOV.UK describes IHT as a tax on the estate and states that the standard rate is 40%, with a normal nil-rate band of £325,000 and possible spouse, civil-partner, charity, and residence reliefs. Those allowances are not substitutes for the French €100,000 direct-line allowance. A UK executor should ask HMRC whether the estate must be reported, whether a UK IHT account is needed before probate, and whether the France–UK convention or unilateral relief applies. A French heir should not assume that paying France first ends the UK analysis.

The information needed for a defensible calculation includes the death certificate; the will and any codicils; marriage or civil-partnership evidence; birth certificates; proof of tax residence; ten-year residence history where the six-out-of-ten-year rule is relevant; bank and investment statements; share registers; property valuations; loan statements; prior gifts; insurance contracts; trust deeds; and proof of tax paid in the United Kingdom. Each item should be tied to the person, date, currency, legal owner, and tax treatment. A spreadsheet that only lists “French house” and “UK savings” is not enough for a treaty analysis.

II. What is the deadline to declare and pay French inheritance tax?

A. Which forms, office and evidence should a British heir prepare?

The filing deadline turns on the place of death. Article 641 of the CGI states: De six mois, à compter du jour du décès, lorsque celui dont on recueille la succession est décédé en France métropolitaine; D’une année, dans tous les autres cas. In practical terms, a death in metropolitan France generally gives six months; a death outside France generally gives twelve months. The date is counted from the death, not from the date a British heir receives a letter from a notaire or discovers a French account.

The French tax administration’s current international guidance on when and where to file confirms the six-month and twelve-month distinction and explains that a succession declaration may be dispensed with in limited low-value cases. Its published thresholds include €50,000 for a direct-line heir, surviving spouse, or French PACS partner under conditions, and €3,000 for other beneficiaries. Those thresholds are not a general permission to do nothing: the conditions, earlier gifts, real-estate ownership, and need for a certificate must be checked.

The principal form is Form 2705-SD, the French declaration of succession. Depending on the estate, Form 2705-S may be needed for securities or bank accounts and Form 2705-A for life insurance. The official Form 2705-SD page on impots.gouv.fr provides the current forms and notices. A British heir should download the correct version at the time of filing, retain a complete signed copy, and keep evidence of delivery and payment.

Where the deceased was domiciled outside France for tax purposes, the declaration and payment are generally sent to the Direction des impôts des non-résidents, Recette des Non-Résidents, 10 rue du Centre, TSA 50014, 93465 Noisy-le-Grand Cedex, France. The French term Recette des Non-Résidents means the Non-Residents Collection Office. The administration’s official payment guidance gives the department, postal details, email address, and available payment methods. Check the address and instructions again when the declaration is ready, because administrative contact information can change.

A French notaire becomes practically important when the estate contains French real estate, a will, a donation between spouses, or a value requiring an act of notoriety. An acte de notoriété is a notarial document identifying the persons entitled to inherit. An attestation immobilière records the transfer of French real estate after death. The tax declaration and the civil transfer are connected but not interchangeable. The notaire may prepare and transmit the declaration, but the heirs remain responsible for providing accurate information and checking the payment deadline.

If a French bank asks for proof before releasing funds, the relevant document may be a certificate of payment or a certificate of non-exigibility. The administration explains in its official certificate guidance that Form 2705 and related schedules can be required even when no tax is ultimately due. This is why a “nil tax” estate can still need a French filing. The bank’s compliance request should be answered with a dated checklist rather than an informal email saying that the account was “small”.

Build the evidence file in three layers. The first layer proves identity and entitlement: passport, death certificate, birth and marriage records, will, codicils, probate or grant documents, and certified translations where necessary. The second proves value and ownership: completion statements, property valuations, bank statements at the date of death, share registers, loan balances, insurance schedules, and trust documents. The third proves tax treatment: UK IHT correspondence, proof of tax paid, treaty calculations, prior gift records, residence certificates, and a schedule showing the French form line by line.

Currency conversion must be documented. French forms are completed in euros, while British accounts may be stated in pounds sterling. Use an identified exchange-rate source and date, keep the underlying sterling statement, and explain whether a value is taken at the date of death or another statutory valuation date. Do not silently convert a later sale price into the death-date value. A later sale can support or challenge a valuation, but it does not automatically replace the legally relevant value.

Joint ownership and bank accounts require particular care. A joint UK account is not automatically owned half-and-half for every legal and tax purpose, and the surviving holder’s access to the money does not prove that the deceased owned nothing. French law also contains statutory presumptions for some accounts and assets. A French bank may freeze an account while the heirs obtain the certificate needed for release. The declaration should state the legal basis for the ownership percentage and attach the account terms, not just a balance screenshot.

B. How can you challenge double taxation, delay or an incorrect assessment?

French inheritance tax is normally declared with payment. Article 1701 of the CGI states: Les droits des actes et ceux des mutations par décès sont payés avant l’exécution de l’enregistrement. The same provision says that a dispute about the amount does not, by itself, allow the taxpayer to defer payment. A British heir who disagrees with a valuation should not simply miss the deadline. The safer route is to identify the undisputed amount, document the dispute, ask the administration or notaire how payment and reservation of rights should be handled, and obtain advice before signing an inaccurate declaration.

Payment methods for a non-resident estate can include bank transfer, card, cheque, and—in limited circumstances—other arrangements. The official impots.gouv.fr payment page explains that certain payment facilities for substantial amounts require a formal request, guarantees, and administrative approval. Instalment or deferred payment is not automatic merely because the main asset is a French house that cannot be sold quickly. The request should be made with the declaration, identify the proposed security, and show how each instalment will be funded.

Late filing and late payment create separate risks. Article 1727 of the CGI states: Toute créance de nature fiscale, dont l’établissement ou le recouvrement incombe aux administrations fiscales, qui n’a pas été acquittée dans le délai légal donne lieu au versement d’un intérêt de retard. The current text sets the ordinary interest of delay at 0.20% per month for the relevant period. The late-declaration rules can add a surcharge, depending on whether there has been a formal notice and how quickly the declaration is filed afterwards. Check the version of the code in force on the relevant date and do not calculate a settlement from an old internet article.

The Court of cassation has also dealt with procedural errors in tax succession disputes. In Commercial Chamber, 25 January 2017, no. 15-21.168, the published reasoning discusses an assessment referring to Article 641, Article 750 ter, and Article 777. It specifically describes Article 641 as relating to le délai pour l’enregistrement de la déclaration de succession. A reference error can matter, but it does not turn every incorrect citation into an automatic cancellation. The taxpayer must identify the defect, show how it affected the ability to respond, and use the correct administrative or judicial procedure.

The first double-taxation question is whether the same asset is being taxed twice by two countries under their domestic rules. The second is whether the France–UK convention allocates the taxing right or provides a credit. The third is whether the credit is limited to the French tax attributable to foreign assets or to the tax charged under the treaty. Under Article 784 A of the CGI, le montant des droits de mutation à titre gratuit acquitté, le cas échéant, hors de France est imputable sur l’impôt exigible en France in the situations defined by Article 750 ter, with a statutory limitation to the French tax on assets situated abroad. The calculation must match assets, jurisdictions, dates, and taxes; a global credit figure is not enough.

On the UK side, HMRC’s Inheritance Tax double-taxation relief guidance explains that a convention may allow credit or reclaim where both countries charge tax on the same property or gift. It also warns that the France convention is governed by older estate-duty rules and does not use the same concepts as every modern treaty. Keep the French assessment, the French receipt, the UK IHT account, the HMRC calculation, and proof of payment together. A treaty claim without proof of payment is likely to stall.

A challenge should start with the document that contains the error. If the problem is the French asset list, send the title, bank, share, or trust evidence and explain the legal owner. If the problem is valuation, obtain a date-of-death valuation and identify the method. If the problem is the family relationship, provide civil-status records and a certified translation. If the problem is residence, prepare a day-count, tax returns, home records, employment evidence, and the centre-of-life facts for the relevant years. If the problem is a UK tax credit, prove the UK charge and show which asset it relates to.

Do not confuse an appeal about tax with an application about who inherits. The notaire may need a court decision or a foreign probate document to establish entitlement, while the French tax office may require the declaration and payment before issuing a certificate. The civil question can affect the tax calculation, but an heir who disagrees with the will should obtain separate advice on acceptance, renunciation, reduction, or a claim to a compensatory levy. Under First Civil Chamber, 4 May 1994, no. 92-10.671, the Court considered the protection of heirs where a foreign decision and a French succession were connected. The precise procedural route depends on the documents and the forum.

For an estate involving a British will and French assets, the legal-law question should be written as a short opinion before tax forms are signed:

• What was the deceased’s habitual residence and tax residence at death?
• Was there an express choice of law in a valid will, and what assets does it govern?
• Does Article 913 of the Civil Code apply to a compensatory levy on French assets?
• Which French assets are taxable under Article 750 ter?
• Which allowance and rate apply to each beneficiary under Articles 779 and 777?
• Which gifts, debts, insurance policies, trusts, or joint accounts alter the calculation?
• Is the deadline six or twelve months, and which office receives the form?
• What French tax has been paid, what UK IHT has been paid, and exactly which asset supports the credit?

That list is also the minimum brief for a rapid review. It identifies the facts that can change the tax bill rather than treating “British resident in France” as one fixed category.

Conclusion

For a British family, French inheritance tax depends on residence, asset location, beneficiary status, prior gifts, the relationship between civil succession law and tax, and the France–UK relief mechanism. A French home can be taxable even when the deceased lived in the UK. A British heir living in France may bring overseas assets into the French analysis after the statutory residence period. The French direct-line allowance is generally €100,000 per child or parent, but the Article 777 scale is progressive and the spouse exemption is separate.

The safest process is to map the estate immediately, establish whether the six-month or twelve-month deadline applies, obtain the correct 2705 forms, prepare the supporting documents, calculate each beneficiary’s share, and coordinate the French filing with the UK executor and HMRC. If tax is due, payment or an approved payment arrangement must be addressed with the declaration. If the estate is disputed, preserve the evidence and challenge the specific valuation, ownership, residence, treaty, or procedural point rather than withholding the whole declaration.

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