{"id":2161277,"date":"2026-11-01T23:35:54","date_gmt":"2026-11-01T22:35:54","guid":{"rendered":"https:\/\/kohenavocats.fr\/?page_id=2161277"},"modified":"2026-11-04T19:44:05","modified_gmt":"2026-11-04T18:44:05","slug":"inheritance-tax-lawyer-paris","status":"publish","type":"page","link":"https:\/\/kohenavocats.fr\/en\/inheritance-tax-lawyer-paris\/","title":{"rendered":"Inheritance tax lawyer in Paris: settle and fund the duties heirs owe"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2161277\" class=\"elementor elementor-2161277 elementor-2160686\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-v5bd59a e-con-full e-ecs-flex e-flex e-con e-parent\" data-id=\"v5bd59a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-v5bd59aw elementor-widget elementor-widget-html\" data-id=\"v5bd59aw\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"kcv\" id=\"kci-root\" data-refresh-marker=\"expertise-fr-avocat-fiscaliste-succession-paris-20261101\">\n<section class=\"kcv-hero\" aria-labelledby=\"kch-h1\">\n  <div class=\"kcv-in\">\n    <div class=\"kcv-head\">\n      <p class=\"kk\">Filing, valuation, debts, split ownership and payment of inheritance tax<\/p>\n      <h1 id=\"kch-h1\"><em>Inheritance tax lawyer<\/em> in Paris:<span class=\"kcv-tail\"> settle and fund the duties heirs owe.<\/span><\/h1>\n      <p class=\"kcv-sub\">A death starts a short tax timetable: the return within six months, the market value of each asset, debts to be evidenced, usufructs to be examined, earlier gifts to be added back and tax to be paid. An inheritance tax lawyer in Paris works on these points, document by document, before filing or when the tax authorities carry out a review.<\/p>\n      <div class=\"kcv-btns\">\n        <a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a>\n        <a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a>\n      <\/div>\n      <p class=\"kcv-urg\">The inheritance tax return is in principle filed within six months of a death occurring in metropolitan France. After that, late-payment interest runs, and a 10% surcharge applies if the return is filed after the sixth month following the expiry of that period: gather statements and title documents without waiting for all the heirs to agree on the division.<\/p>\n    <\/div>\n    <div class=\"kcv-stagewrap\"><div class=\"kcv-stageshadow\"><div class=\"kcv-stage\">\n      <link rel=\"preload\" as=\"image\" href=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-bornage-paysage-20261025.webp\" media=\"(min-width:761px)\" fetchpriority=\"high\">\n      <link rel=\"preload\" as=\"image\" href=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-bornage-paysage-1080-20261025.webp\" media=\"(max-width:760px)\" fetchpriority=\"high\">\n      <div class=\"kcv-media\" aria-hidden=\"true\" style=\"--kcv-img:url('https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-bornage-paysage-20261025.webp');--kcv-img-m:url('https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-bornage-paysage-1080-20261025.webp')\"><\/div>\n      <div class=\"kcv-panel kcv-glass\" id=\"kch-form\">\n        <div class=\"kcv-panel-head\">\n          <div>\n            <p class=\"kcv-panel-k\">Inheritance tax \u00b7 Paris<\/p>\n            <h2 class=\"kcv-panel-t\">Get a <em>first analysis<\/em><\/h2>\n            <p class=\"kcv-panel-l\">Send the death certificate, the draft or filed return, the statements as at the date of death, the gift deeds and, where relevant, the proposed adjustment: the firm examines the calculation of the tax and the points open to challenge.<\/p>\n          <\/div>\n          <div class=\"kcv-chip kcv-glass\"><p class=\"kcv-chip-n\">24 \u00e0 48 h<\/p><p class=\"kcv-chip-x\">first legal<br>review<\/p><\/div>\n        <\/div>\n        <div class=\"kcf-wrap\">\n<form id=\"kcf-2form\" data-kcf data-api-url=\"https:\/\/kohenavocats.fr\/wp-json\/kohen-form\/v1\/submit\" data-vps-url=\"https:\/\/upload-fr.46-224-152-225.sslip.io\/submit\" data-max-size=\"1073741824\" data-max-files=\"500\" novalidate enctype=\"multipart\/form-data\">\n  <input type=\"hidden\" name=\"rendered_at\" value=\"1776847557\">\n  <div class=\"kcf-hp\" aria-hidden=\"true\"><label for=\"kcf-2website\">Do not fill in<\/label><input id=\"kcf-2website\" name=\"website\" type=\"text\" tabindex=\"-1\" autocomplete=\"off\"><\/div>\n  <div class=\"kcf-price\">\n    <span class=\"kcf-price-amount\">\u20ac80<small>incl. VAT<\/small><\/span>\n    <div class=\"kcf-price-body\">\n      <p class=\"kcf-price-text\"><strong>Preliminary review of your case.<\/strong> Examination of your documents and a first written analysis by Reda Kohen, within 24 to 48 business hours. Payment is made online after this form is sent.<\/p>\n      <ul class=\"kcf-price-meta\">\n        <li>Up to 1 GB of documents, folders and subfolders accepted<\/li>\n        <li>Secure payment, no banking data stored<\/li>\n        <li><a href=\"\/conditions-etude-prealable\/\" target=\"_blank\" rel=\"noopener\">Terms and fee agreement<\/a><\/li>\n      <\/ul>\n    <\/div>\n  <\/div>\n  <div class=\"kcf-row\">\n    <div class=\"kcf-group\">\n      <label class=\"kcf-label\" for=\"kcf-2name\">Full name<\/label>\n      <input class=\"kcf-input\" type=\"text\" id=\"kcf-2name\" name=\"name\" placeholder=\"Your name\" required autocomplete=\"name\" aria-describedby=\"kcf-2name-err\">\n      <p class=\"kcf-field-error\" id=\"kcf-2name-err\" role=\"alert\"><\/p>\n    <\/div>\n    <div class=\"kcf-group\">\n      <label class=\"kcf-label\" for=\"kcf-2phone\">Telephone <span class=\"kcf-optional\">(optional)<\/span><\/label>\n      <input class=\"kcf-input\" type=\"tel\" inputmode=\"tel\" id=\"kcf-2phone\" name=\"phone\" placeholder=\"06 00 00 00 00\" autocomplete=\"tel\" aria-describedby=\"kcf-2phone-err\">\n      <p class=\"kcf-field-error\" id=\"kcf-2phone-err\" role=\"alert\"><\/p>\n    <\/div>\n  <\/div>\n  <div class=\"kcf-group\">\n    <label class=\"kcf-label\" for=\"kcf-2email\">Email address<\/label>\n    <input class=\"kcf-input\" type=\"email\" id=\"kcf-2email\" name=\"email\" placeholder=\"your@email.com\" required autocomplete=\"email\" spellcheck=\"false\" autocapitalize=\"off\" aria-describedby=\"kcf-2email-err\">\n    <p class=\"kcf-field-error\" id=\"kcf-2email-err\" role=\"alert\"><\/p>\n  <\/div>\n  \n  <div class=\"kcf-group\">\n    <label class=\"kcf-label\" for=\"kcf-2message\">Message<\/label>\n    <textarea class=\"kcf-textarea\" id=\"kcf-2message\" name=\"message\" placeholder=\"Briefly describe your situation...\" required aria-describedby=\"kcf-2message-err\"><\/textarea>\n    <p class=\"kcf-field-error\" id=\"kcf-2message-err\" role=\"alert\"><\/p>\n  <\/div>\n  <div class=\"kcf-group\">\n    <label class=\"kcf-label\">Attachments <span class=\"kcf-optional\">(optional, 500 files max, 1 GB)<\/span><\/label>\n    <div class=\"kcf-dropzone\" id=\"kcf-2dropzone\">\n      <svg class=\"kcf-dropzone-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M21 15v4a2 2 0 0 1-2 2H5a2 2 0 0 1-2-2v-4\"\/><polyline points=\"17 8 12 3 7 8\"\/><line x1=\"12\" y1=\"3\" x2=\"12\" y2=\"15\"\/><\/svg>\n      <p class=\"kcf-dropzone-text\"><strong>Click<\/strong> or drag your files here<br>All formats accepted (PDF, Word, images, etc.)<\/p>\n      <input type=\"file\" name=\"attachments\" id=\"kcf-2files\" multiple>\n    <\/div>\n    <div class=\"kcf-file-list\" id=\"kcf-2filelist\"><\/div>\n    <div class=\"kcf-progress\" id=\"kcf-2progress\">\n      <div class=\"kcf-progress-bar\"><div class=\"kcf-progress-fill\" id=\"kcf-2progressfill\"><\/div><\/div>\n      <p class=\"kcf-progress-text\" id=\"kcf-2progresstext\">Sending...<\/p>\n    <\/div>\n  <\/div>\n  <button type=\"submit\" class=\"kcf-btn\">\n    <span class=\"kcf-spinner\"><\/span>\n    <span class=\"kcf-btn-text\">Pay \u20ac80 and send my case<\/span>\n  <\/button>\n  <div class=\"kcf-msg\" role=\"status\" aria-live=\"polite\" aria-atomic=\"true\" tabindex=\"-1\"><\/div>\n  <p class=\"kcf-note\">Payment constitutes a request for immediate performance of your analysis. 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\u00e0 la location ?\",\"url\":\"https:\/\/www.leboncoin.fr\/guide\/immobilier\/bouilloires-thermiques-bientot-interdites-a-la-location-hfpj70o6.html\",\"citation\":\"Le guide immobilier cite une analyse de kohenavocats.fr parmi ses sources.\",\"auteur\":\"Leboncoin\",\"paraphrase\":true}]},\"femme-actuelle\":{\"nom\":\"Femme Actuelle\",\"articles\":[{\"titre\":\"S\u00e9paration ou divorce : quelle banque et quel cr\u00e9dit pour repartir sur de bonnes bases ?\",\"date\":\"2026-09-30\",\"url\":\"https:\/\/www.femmeactuelle.fr\/vie-pratique\/news-vie-pratique\/separation-ou-divorce-quelle-banque-et-quel-credit-pour-repartir-sur-de-bonnes-bases-2211980\",\"citation\":\"L'article cite une analyse de kohenavocats.com parmi ses sources.\",\"auteur\":\"Femme Actuelle\",\"paraphrase\":true}]},\"economie-matin\":{\"nom\":\"\u00c9conomie Matin\",\"articles\":[{\"titre\":\"Nouveau bail 2026 : ce que les propri\u00e9taires doivent anticiper d\u00e8s 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aria-selected=\"false\" tabindex=\"-1\">The rules<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p2\" aria-controls=\"kcv-p2\" aria-selected=\"false\" tabindex=\"-1\">Your documents<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p3\" aria-controls=\"kcv-p3\" aria-selected=\"false\" tabindex=\"-1\">The method<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p4\" aria-controls=\"kcv-p4\" aria-selected=\"false\" tabindex=\"-1\">The timetable<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p5\" aria-controls=\"kcv-p5\" aria-selected=\"false\" tabindex=\"-1\">The checks<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-synthese\" aria-controls=\"kcv-synthese\" aria-selected=\"false\" tabindex=\"-1\">Summary<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-faq\" aria-controls=\"kcv-faq\" aria-selected=\"false\" tabindex=\"-1\">Questions<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-textes\" aria-controls=\"kcv-textes\" aria-selected=\"false\" tabindex=\"-1\">Legal texts<\/button><\/div><\/div>\n    <div class=\"kcv-track\"><div class=\"kcv-slide kcv-on\" id=\"kcv-avocat\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-avocat\" tabindex=\"-1\">\n<div class=\"kcv-pro\">\n  <figure class=\"kcv-pro-photo\"><img fetchpriority=\"high\" src=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/kohen-footer\/portrait-reda-20260920-lignes-orange.jpg\" alt=\"Reda Kohen, lawyer at the Paris Bar\" width=\"1122\" height=\"1402\" loading=\"eager\" decoding=\"async\">\n    <figcaption class=\"kcv-pro-cap kcv-glass\"><span class=\"kcv-pro-capn\">Reda Kohen<\/span><span class=\"kcv-pro-capr\">Lawyer at the Paris Bar<\/span><\/figcaption>\n  <\/figure>\n  <div class=\"kcv-pro-body\">\n    <p class=\"kk\">Tax law \u00b7 Paris 17th arrondissement<\/p>\n    <h2>What an <em>inheritance tax lawyer<\/em> in Paris does<\/h2>\n    <ul class=\"kcv-pro-tags\"><li>Paris Bar<\/li><li>Tax law<\/li><li>Estates and gifts<\/li><\/ul>\n    <p class=\"kcv-p\">Reda Kohen, lawyer (avocat) at the Paris Bar, advises on the taxation of open estates: the return, valuation of assets, deductible debts, split ownership, earlier gifts and payment of the tax.<\/p>\n    <p class=\"kcv-p\">The amount of tax does not depend on the scale alone. It results from the value adopted for each asset, the debts allowed as deductions, the usufructs the tax authorities add back and the gifts the law requires to be taken into account. Each of these items is proved with dated documents.<\/p>\n    <p class=\"kcv-p\">The firm checks the draft return prepared with the notary, works out payment scenarios where the estate is illiquid, and responds to the proposed adjustment or the recovery notice when the tax authorities challenge the calculation.<\/p>\n    <p class=\"kcv-p\">Send what you have, even if incomplete: the firm will prioritise and complete the file with you as a matter of urgency on <a href=\"tel:+33646605822\">06 46 60 58 22<\/a>.<\/p>\n    <p class=\"kcv-pro-meta\"><a href=\"https:\/\/consultation.avocat.fr\/avocat-paris\/reda-kohen-54670.html\" target=\"_blank\" rel=\"noopener\">Official profile in the directory of French lawyers (CNB)<\/a><span>Firm at 11 rue Margueritte, 75017 Paris<\/span><\/p>\n  <\/div>\n<\/div>\n<div class=\"kcv-cards\">\n  <div class=\"kcv-card\"><h3>Value at the date of death<\/h3><p>Real and movable property are valued at the date of the transfer, using comparables and inventories that follow their own rules.<\/p><\/div>\n  <div class=\"kcv-card\"><h3>Debts that can be proved<\/h3><p>A debt of the deceased reduces the taxable estate only if its existence at the date of death is evidenced, and certain debts are presumed fictitious.<\/p><\/div>\n  <div class=\"kcv-card\"><h3>Tax payable over time<\/h3><p>Payment may be spread or deferred against security, but an unpaid instalment forfeits the credit granted.<\/p><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p1\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p1\" tabindex=\"-1\">\n<p class=\"kk\">The rules<\/p>\n<h2>Calculating the tax: <em>the rules that matter<\/em><\/h2>\n<p class=\"kcv-lead\">Four rules account for most of the gaps between the return filed and the tax finally claimed.<\/p>\n<ol class=\"kcv-conds\">\n  <li>Real property is declared at their actual market value at the date of the transfer (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006305376\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006305376\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 761 of the French General Tax Code (code g\u00e9n\u00e9ral des imp\u00f4ts)<\/a>), and the tax authorities may adjust a valuation they consider too low, but they bear the burden of proof (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006315648\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006315648\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 17 of the Book of Tax Procedures<\/a>). On comparables, the Paris judicial court (tribunal judiciaire) states that \"the valuation may not rely on comparables drawn from transactions after the date of death\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/66fee086172da17169e9a64d\" target=\"_blank\" rel=\"noopener\">TJ Paris, 9e ch. 3e sect., 3 October 2024, No. 23\/05538<\/a>) (our translation).<\/li>\n  <li>The deceased's debts are deductible where their existence at the date the estate opened is evidenced by any means of proof compatible with the written procedure (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006305392\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006305392\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 768 of the General Tax Code<\/a>). The Court of Cassation has set aside a refusal to allow a deduction where, at the date of death, \"the deceased owed the bank the entire borrowed capital, together with interest\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/69fad60ecdc6046d47c050e3\" target=\"_blank\" rel=\"noopener\">Cass. com., 6 May 2026, No. 25-13.598<\/a>) (our translation).<\/li>\n  <li>An asset of which the deceased held the usufruct and an heir the bare ownership is presumed, unless proved otherwise, to form part of the estate (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000027517865\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000027517865\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 751 of the General Tax Code<\/a>). The Court of Cassation holds that \"there is no need to distinguish according to whether the split of ownership results from a sale by the deceased to the heir with a reserved usufruct or from a joint acquisition, the deceased taking the usufruct and the heir the bare ownership\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/61372283cd580146773fde7e\" target=\"_blank\" rel=\"noopener\">Cass. com., 12 December 1995, No. 94-11.491<\/a>) (our translation).<\/li>\n  <li>The tax is calculated on each beneficiary's net share under the scale in <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000030061736\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000030061736\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 777 of the General Tax Code<\/a>, after the allowances in <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000026292566\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000026292566\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 779 of the General Tax Code<\/a>, adding gifts made less than fifteen years earlier (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033809289\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033809289\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 784 of the General Tax Code<\/a>). The surviving spouse and the civil partner (PACS) are exempt (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006305480\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006305480\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 796-0 bis of the General Tax Code<\/a>).<\/li>\n<\/ol>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>The return sets the basis of discussion with the tax authorities: an undervalued asset or a poorly evidenced debt is easier to correct before filing than during a review.<\/p><\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p2\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p2\" tabindex=\"-1\">\n<p class=\"kk\">Your documents<\/p>\n<h2>What to gather, <em>depending on your situation<\/em><\/h2>\n<p class=\"kcv-lead\">The useful documents differ depending on whether the return is still to be filed or the tax authorities have already adjusted the calculation.<\/p>\n<div class=\"kcv-duel\">\n  <div class=\"kcv-opt kcv-opt-a\"><p class=\"kcv-opt-k\">Position A<\/p><p class=\"kcv-opt-t\">The return is still to be filed<\/p><ul><li>Death certificate, certificate of inheritance (acte de notori\u00e9t\u00e9), will and marriage contract or civil partnership (PACS)<\/li><li>Statements of accounts, portfolios and life insurance contracts drawn up as at the date of death<\/li><li>Title deeds, valuations and comparable sales prior to the death<\/li><li>Gift deeds and supporting evidence of all manual gifts made by the deceased, even old ones<\/li><li>Loan agreements, amortisation schedules, invoices and tax notices falling due on the death<\/li><\/ul><\/div>\n  <div class=\"kcv-or\" aria-hidden=\"true\">or<\/div>\n  <div class=\"kcv-opt kcv-opt-b\"><p class=\"kcv-opt-k\">Position B<\/p><p class=\"kcv-opt-t\">The tax authorities challenge the calculation<\/p><ul><li>Inheritance tax return as filed, with its annexes and proof of filing<\/li><li>Proposed adjustment, reply to observations and recovery notice<\/li><li>Valuation evidence put forward by the tax authorities and counter-valuations available<\/li><li>Decision granting spread or deferred payment and statement of instalments paid<\/li><\/ul><\/div>\n<\/div>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>Do not let a response deadline run out while the heirs seek an agreement: each heir who is not exempt is jointly and severally liable for the death transfer duties.<\/p><\/div>\n<p class=\"kcv-p\">The firm also handles:<\/p>\n<ul class=\"kcv-pro-tags\"><li>Property valuation<\/li><li>Split ownership<\/li><li>Life insurance<\/li><li>Inheritance tax review<\/li><\/ul><\/div><div class=\"kcv-slide\" id=\"kcv-p3\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p3\" tabindex=\"-1\">\n<p class=\"kk\">The method<\/p>\n<h2>How the firm <em>supports you<\/em><\/h2>\n<p class=\"kcv-lead\">Reconstruct the assets and debts at the date of death, then choose how to declare and pay.<\/p>\n<div class=\"kcv-rows\">\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 1<\/p><h3>Tax inventory of the estate<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">The firm matches the statements, title documents and contracts against the draft return, and identifies split-ownership assets, gifts to be added back and debts to be documented.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 2<\/p><h3>Evidenced values and debts<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">Each declared value is tied to comparables prior to the death or to a regular inventory, and each debt to a deed and its outstanding amount.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 3<\/p><h3>Tax payment plan<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">Where the estate consists mainly of real estate, unlisted shares or a business, the firm examines the spread or deferred payment facility and the security required.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 4<\/p><h3>Response to a review<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">Faced with a proposed adjustment, the firm checks the reassessment time limit, the reasoning and the evidence of the tax authorities, then prepares the observations and the claim.<\/p><\/div><\/div>\n<\/div>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>The notary most often prepares the return, but the obligation to file it rests on the heirs. The lawyer's role covers the choices that determine the amount of tax and the defence of those choices if the tax authorities challenge them.<\/p><\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p4\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p4\" tabindex=\"-1\">\n<p class=\"kk\">The timetable<\/p>\n<h2>The timetable <em>of a taxable estate<\/em><\/h2>\n<p class=\"kcv-lead\">From the death to the expiry of the tax authorities' reassessment right.<\/p>\n<ol class=\"kcv-hs\"><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Death<\/p><p><strong>Day D.<\/strong> Fix the bank balances, portfolio values and life insurance proceeds at this date, which serves as the reference for the whole valuation.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Inventory<\/p><p>Have an inventory of the furniture drawn up if necessary, in the form required by law, failing which a flat-rate 5% applies unless proved otherwise.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Filing<\/p><p><strong>Six months.<\/strong> File the return within six months of a death occurring in metropolitan France, or within one year in other cases.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Payment<\/p><p>Pay the tax on filing, or attach to the return a request for spread or deferred payment containing an offer of security, to be put in place within four months of the accountant's agreement.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Review<\/p><p><strong>Three, six or ten years.<\/strong> The reassessment right runs until the end of the third year following registration of a sufficiently revealing return, otherwise until the end of the sixth year following the death, or even the tenth for certain assets held abroad.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Claim<\/p><p>Challenge the recovery notice by a prior claim, then before the judicial court if the tax authorities reject it.<\/p><\/li><\/ol><\/div><div class=\"kcv-slide\" id=\"kcv-p5\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p5\" tabindex=\"-1\">\n<p class=\"kk\">The checks<\/p>\n<h2>What the firm checks <em>before filing<\/em><\/h2>\n<p class=\"kcv-lead\">A return is reviewed item by item, with the documents that will support it in the event of a review.<\/p>\n<div class=\"kcv-split\">\n  <ul class=\"kcv-check\"><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Property values: comparables prior to the death, intrinsically similar properties and the 20% allowance on the main residence where its conditions are met.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Household furniture: a regular inventory within five years or the flat-rate 5%, with proof to the contrary reserved.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Debts: debts existing at the date of death, debts owed to an heir and restitution claims arising from a quasi-usufruct.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Split ownership: the presumption in Article 751, gifts of bare ownership made more than three months earlier and merger of the usufruct on death.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Gifts and death proceeds: the look-back over the last fifteen years, manual gifts disclosed and the specific regime for life insurance.<\/span><\/li><\/ul>\n  <aside class=\"kcv-act\">\n    <p class=\"kcv-act-k\">Case documents<\/p>\n    <p class=\"kcv-act-t\">Send what you have, even if incomplete<\/p>\n    <p class=\"kcv-act-p\">Submit your documents through the confidential form at the top of the page: the firm will prioritise and complete the file with you.<\/p>\n    <div class=\"kcv-act-b\"><a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a><a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a><\/div>\n  <\/aside>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-synthese\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-synthese\" tabindex=\"-1\">\n<p class=\"kk\">Summary<\/p>\n<h2>Situation, evidence, <em>response<\/em><\/h2>\n<p class=\"kcv-lead\">The common situations point to the first check to make.<\/p>\n<div class=\"kcv-rows\">\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Flat valued too high or too low<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Sales of comparable properties prior to the death, the property's own characteristics and its occupancy.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> The value is assessed at the date of death, using earlier comparables, unless the property itself is sold at auction within two years.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Declare a documented value or challenge the increase with earlier comparables.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Property split between the deceased and a child<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Deed of gift or acquisition, certain date, source of funds and income received.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> A regular gift made more than three months before the death removes the presumption.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Gather proof that the transaction was genuine or offset the tax already paid by the bare owner.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Outstanding loan or debt owed to a relative<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Loan agreement, amortisation schedule, notarial deed or private deed with a certain date.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> The existence of the debt is assessed at the date the estate opened.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Enter the debt among the liabilities with its supporting documents and check that no presumption of fictitiousness applies.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Old gifts or manual gifts<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Notarial deeds, gift declarations, statements tracing the transfers and the date of any disclosure.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> Gifts made less than fifteen years earlier are added back for the calculation of the allowances and the scale.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Declare earlier gifts and check the date and value adopted for each manual gift.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>High tax and an illiquid estate<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Composition of the estate, share of illiquid assets, security offered.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> The credit request is submitted with the return and requires each instalment to be met.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Request spread or deferred payment, or consider payment in kind (dation) for eligible assets.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Foreign account discovered after filing<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Account statements, source of funds, interest earned and the deceased's earlier declarations.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> The discovery reopens the discussion on the assets and the penalties.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> File a corrective return and evidence the origin of the assets to limit the taxable base.<\/p><\/div><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-faq\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-faq\" tabindex=\"-1\">\n<p class=\"kk\">Frequently asked questions<\/p>\n<h2>Your questions: <em>inheritance tax<\/em><\/h2>\n<div class=\"kcv-faqgrid\">\n  <aside class=\"kcv-act kcv-act-sticky\">\n    <p class=\"kcv-act-k\">14 questions<\/p>\n    <p class=\"kcv-act-t\">A situation not listed here?<\/p>\n    <p class=\"kcv-act-p\">Every case has its own features. The firm reads your documents before answering you.<\/p>\n    <div class=\"kcv-act-b\"><a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a><a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a><\/div>\n  <\/aside>\n  <div class=\"kcv-faq\"><details><summary>When must the inheritance tax return be filed and what does a delay cost?<\/summary><div class=\"a\"><p>The time limit is six months from the date of death where the deceased died in metropolitan France, and one year in other cases (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006305176\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006305176\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 641 of the General Tax Code<\/a>). It is extended to twenty-four months for a return that includes real estate or real property rights whose ownership by the deceased had not been recorded before the death by a published deed, provided that the notarial certificates relating to those assets are published within that period (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000028417046\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000028417046\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 641 bis of the General Tax Code<\/a>). If the return is filed late, late-payment interest applies to the tax and a 10% surcharge is due. For the six- and twenty-four-month periods, it applies only from the first day of the seventh month following the month in which they expire, this deferral not applying to the one-year period; it rises to 40% if the return is not filed within ninety days of a formal notice (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053546784\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053546784\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1728 of the General Tax Code<\/a>). A delay incurred on a third party's advice does not protect the heir. The Paris judicial court held that \"the penalty for failure or delay in filing a return is by its nature exclusive of any assessment of the taxpayer's good faith\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/679bd27043b3d977d8ccda1f\" target=\"_blank\" rel=\"noopener\">TJ Paris, 9e ch. 3e sect., 30 January 2025, No. 23\/11988<\/a>) (our translation), and upheld the late-payment interest and the surcharge although the heir relied on the opinion of their notary. In that case, the return had been filed fourteen months after the death. The firm can help you file a complete return within the time limit, even if it is then supplemented on a point that is still uncertain.<\/p><\/div><\/details><details><summary>Who is exempt from filing an inheritance tax return?<\/summary><div class=\"a\"><p><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000041471327\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000041471327\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 800 of the General Tax Code<\/a> requires a detailed return from heirs, legatees and donees. It exempts direct-line heirs, the surviving spouse and the civil partner (PACS) where the gross estate is below \u20ac50,000, provided that they have not previously received from the deceased a gift or manual gift that was not registered or declared. Other heirs are exempt where the gross estate is below \u20ac3,000. The threshold is measured on the gross estate, before deduction of debts and funeral costs, which rules out the exemption in many estates that include a home. The exemption from filing is not an exemption from tax: the surviving spouse is exempt from tax under <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006305480\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006305480\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 796-0 bis of the General Tax Code<\/a>, but may still be required to file if the estate exceeds the threshold. An earlier undeclared gift is also enough to lose the exemption. Before giving up on filing, the firm checks the exact composition of the estate at the date of death, the accounts and contracts held in the deceased's name and the history of the gifts made.<\/p><\/div><\/details><details><summary>How do the tax authorities challenge the value of a declared flat?<\/summary><div class=\"a\"><p>Real property is declared at their actual market value at the date of the transfer, on the parties' estimated declaration (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006305376\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006305376\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 761 of the General Tax Code<\/a>). Where that value appears to them lower than the actual value, the tax authorities may adjust it under the adversarial procedure, by proving the shortfall (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006315648\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006315648\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 17 of the Book of Tax Procedures<\/a>). In practice, they put forward sales of comparable properties in the same area. Heirs who challenge the valuation must also produce relevant comparables. The Paris judicial court disregarded sales concluded after the death, recalling that \"the valuation may not rely on comparables drawn from transactions after the date of death\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/66fee086172da17169e9a64d\" target=\"_blank\" rel=\"noopener\">TJ Paris, 9e ch. 3e sect., 3 October 2024, No. 23\/05538<\/a>) (our translation). It also found that the exclusive use of a garden gave the property a higher value than the references produced, and dismissed the heirs' claims. In that case, only sales of genuinely similar properties concluded before the death counted. Article 761 nonetheless reserves the auction sale of the property itself within the two years before or after the start of the period for filing the return, the price of which sets a floor. Where the home was, at the date of death, the main residence of the deceased and, at the same date, that of the spouse, the partner or a minor child, protected adult or disabled adult child within the meaning of Article 779, of the deceased, the spouse or the partner, <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006305387\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006305387\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 764 bis of the General Tax Code<\/a> provides for a 20% allowance on its actual market value. The firm examines the available references before filing, in order to set a defensible value rather than a convenient figure.<\/p><\/div><\/details><details><summary>Can the flat-rate 5% for furniture be set aside?<\/summary><div class=\"a\"><p>For household furniture, <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000045277005\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000045277005\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 764 of the General Tax Code<\/a> provides for a taxable value that cannot be less than 5% of all the other assets of the estate, unless proved otherwise. This flat rate gives way to a public sale held within two years of the death, or to an inventory drawn up in the legal form and within five years of the death. The inventory must nonetheless be reliable as a whole. The Paris court of appeal accepted the formal regularity of an inventory, then held that the undervaluation of two statuettes bought by the deceased one month before the death for \u20ac22,000, and inventoried at \u20ac950, \"affects the evidential value of that inventory as a whole\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/68fb978211af6ba0065f3d95\" target=\"_blank\" rel=\"noopener\">CA Paris, p\u00f4le 5 ch. 10, 23 October 2025, No. 23\/03485<\/a>) (our translation). The court confirmed the application of the flat-rate 5%, and the heirs lost their appeal. It also refused to treat the other valuations in the inventory as proof to the contrary. This decision shows that a single valuable item wrongly valued can bring down the whole document. The firm therefore checks, before filing, that artworks, jewellery and recently acquired items are valued at their actual value, and that the inventory contains the required particulars.<\/p><\/div><\/details><details><summary>Is a mortgage outstanding at the date of death deductible from the taxable estate?<\/summary><div class=\"a\"><p>Yes, to the extent that the debt exists at the date the estate opened. <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006305392\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006305392\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 768 of the General Tax Code<\/a> allows deduction of debts owed by the deceased where their existence at that date is evidenced by any means of proof compatible with the written procedure. The outstanding capital and accrued interest are evidenced by the loan agreement, the amortisation schedule and a certificate from the lender. In a case where the tax authorities had refused to deduct a bullet loan on the ground that an action for nullity had been brought after the death, the Court of Cassation set aside the appeal judgment. It noted that at the date of death the writ had not been served and that \"the deceased owed the bank the entire borrowed capital, together with interest\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/69fad60ecdc6046d47c050e3\" target=\"_blank\" rel=\"noopener\">Cass. com., 6 May 2026, No. 25-13.598<\/a>) (our translation). The date of death therefore governs the assessment, and a later dispute is not enough to make the debt retroactively uncertain. <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000027517853\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000027517853\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 773 of the General Tax Code<\/a>, on the other hand, excludes several categories of debt, notably those that fell due more than three months earlier without a certificate from the creditor, or those acknowledged by will. The firm checks each debt entered among the liabilities against these exceptions before filing.<\/p><\/div><\/details><details><summary>Is a debt of the deceased to one of their heirs deductible?<\/summary><div class=\"a\"><p>In principle, no. <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000027517853\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000027517853\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 773 of the General Tax Code<\/a> excludes from deduction debts granted by the deceased in favour of their heirs or of intermediaries. It nevertheless reserves to the heirs the right to prove that the debt was genuine and existed at the date of death, where it was recorded by notarial deed or by a private deed with a certain date before the estate opened, otherwise than by the death of a party. The Paris court of appeal applies this formal condition strictly. It holds that \"a debt granted by the deceased in favour of an heir is presumed fictitious and cannot be deducted from the estate\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/683547227e87f966fe021506\" target=\"_blank\" rel=\"noopener\">CA Paris, p\u00f4le 5 ch. 10, 26 May 2025, No. 20\/00631<\/a>) (our translation), and refused to deduct an unregistered private acknowledgement of debt, despite the proof of payments produced and the good faith the heir relied on. The judgment upholds the decision unfavourable to the taxpayer. Where a parent has been supported financially by a child, or the reverse, the proof should therefore be prepared during the parties' lifetime, by a notarial deed or a registered deed. The firm examines the form of the existing documents and indicates, before filing, whether the debt can be entered among the liabilities with a reasonable chance of being accepted.<\/p><\/div><\/details><details><summary>What happens to a property bought in usufruct by the parent and in bare ownership by the child?<\/summary><div class=\"a\"><p><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000027517865\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000027517865\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 751 of the General Tax Code<\/a> presumes, unless proved otherwise, that an asset of which the deceased held the usufruct and a presumptive heir the bare ownership forms part of the usufructuary's estate. Inheritance tax is then calculated on the full ownership. The presumption is rebutted where the bare ownership derives from a regular gift made more than three months before the death or recorded in a marriage contract, or from a gratuitous split of ownership made within the same period, recorded by notarial deed and valued under the scale in <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006310173\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006310173\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 669 of the General Tax Code<\/a>. The Court of Cassation also applies it to a joint purchase: it holds that \"there is no need to distinguish according to whether the split of ownership results from a sale by the deceased to the heir with a reserved usufruct or from a joint acquisition, the deceased taking the usufruct and the heir the bare ownership\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/61372283cd580146773fde7e\" target=\"_blank\" rel=\"noopener\">Cass. com., 12 December 1995, No. 94-11.491<\/a>) (our translation). In that case, the heiress had not established that the acquisition was genuine and her appeal was dismissed. The proof to the contrary relates in practice to the source of the funds paid by the bare owner and to the reality of the transaction. Where the bare ownership had been sold or given by the deceased, the tax already paid by the bare owner is set against the inheritance tax. The firm reconstructs the financing of the acquisition and gathers the statements of the time before discussing the add-back.<\/p><\/div><\/details><details><summary>Is a gift of bare ownership made shortly before the death called into question?<\/summary><div class=\"a\"><p>Where the gift of bare ownership was made less than three months before the death, outside a marriage contract, it does not benefit from the exception in <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000027517865\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000027517865\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 751 of the General Tax Code<\/a>, and the asset is presumed to form part of the estate. The presumption remains rebuttable: the heirs may demonstrate that the gift was genuine. The Paris judicial court accepted this proof for a gift signed two months before the death. It found liberal intent from the statements of the notary and the wealth management adviser on a project begun in 2020, then noted, in the light of the medical records and the testimony, that \"it emerges from all these elements that, on the day of the gift, nothing suggested that the late [V] could die so suddenly\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6a04592acdc6046d47941fbd\" target=\"_blank\" rel=\"noopener\">TJ Paris, 9e ch. 1re sect., 12 May 2026, No. 24\/12502<\/a>) (our translation). The court ordered the refund of the inheritance tax overpaid. This is a first-instance judgment, given on specific facts, and not a general rule. The demonstration rests on the date the project began, on the state of health known on the day of the deed and on the consistency of the testimony. The firm can gather these elements and prepare the claim where the tax authorities have added the asset back.<\/p><\/div><\/details><details><summary>After a quasi-usufruct, does the debt of restitution reduce the tax owed by the children?<\/summary><div class=\"a\"><p>On sums of money, the surviving spouse's usufruct is a quasi-usufruct: they may use the money on condition of returning its value at the end of the usufruct (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006429324\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006429324\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 587 of the Civil Code<\/a>). On a securities portfolio, they must preserve its substance (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006429233\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006429233\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 578 of the Civil Code<\/a>), and a debt in money arises only if the disappearance of the securities is established. That debt is deductible from the usufructuary's estate only if its existence and amount are evidenced at the date of death (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006305392\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006305392\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 768 of the General Tax Code<\/a>). For estates opened since 29 December 2023, the date the law was promulgated (<a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/article_lc\/LEGIARTI000048769497\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/loda\/article_lc\/LEGIARTI000048769497\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 26, II, of the Finance Act for 2024<\/a>), <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048777677\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048777677\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 774 bis of the General Tax Code<\/a> further excludes deduction of restitution debts relating to a sum of money of which the deceased had reserved the usufruct, except for usufructs arising under Articles 757 and 1094-1 of the Civil Code and except for a debt contracted on the sale price of an asset without a mainly tax-driven objective. In a judgment unfavourable to the heirs, the Court of Cassation held that, for a statutory usufruct over a portfolio, \"the inheritance tax return alone, identifying and accurately stating the amount of the transferable securities at the date of death, cannot by itself establish the certain nature of the restitution debt\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6746d95fd59ab42e659913fa\" target=\"_blank\" rel=\"noopener\">Cass. com., 27 November 2024, No. 23-12.151<\/a>) (our translation), and set aside the judgment that had granted them relief. It is therefore necessary to prove what the usufructuary did with the securities, by statements or an agreement with a certain date. Where Article 774 bis applies, the value of the non-deductible debt is taxed in the hands of the bare owner.<\/p><\/div><\/details><details><summary>Does a manual gift disclosed to the tax authorities change the calculation of inheritance tax?<\/summary><div class=\"a\"><p>A manual gift becomes taxable when it is declared, acknowledged in court or disclosed to the tax authorities (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000024445547\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000024445547\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 757 of the General Tax Code<\/a>). The tax is calculated on the value at the date of the declaration or disclosure, or on the value at the date of the gift if it is higher, with the rate and allowances then in force. A reply to a request from the tax authorities is enough. The Court of Cassation held that \"the taxpayers' reply amounted to disclosure within the meaning of Articles 635 A and 757 of the General Tax Code\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/5fca5aa3076fb431e8a62b5c\" target=\"_blank\" rel=\"noopener\">Cass. com., 4 March 2020, No. 18-11.120<\/a>) (our translation), and dismissed the taxpayer's appeal. <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033809289\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033809289\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 784 of the General Tax Code<\/a> requires all earlier gifts to be declared. Applying Article 757 as worded before the law of 29 July 2011, the Court held that a manual gift not referred to in a later gift and disclosed only after it did not fall under Article 784, and that \"it had to be taxed, under Article 757 of the same Code, on its value at the date of disclosure\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/67eccf2405aee137f36c34dd\" target=\"_blank\" rel=\"noopener\">Cass. com., 2 April 2025, No. 23-15.834<\/a>) (our translation). The taxpayer's appeal was dismissed. For the estate, gifts made less than fifteen years earlier are added to each heir's share for the calculation of the allowances and the scale. The firm lists these gifts with the heirs before filing, in order to avoid a late disclosure in the course of a review.<\/p><\/div><\/details><details><summary>Can inheritance tax be paid in instalments?<\/summary><div class=\"a\"><p>Yes. <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000050126035\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000050126035\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1717 of the General Tax Code<\/a> allows payment of registration duties to be spread or deferred on terms laid down by decree, and <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000022343738\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000022343738\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 396 of Annex III to the General Tax Code<\/a> makes spread payment applicable to transfers on death. Under <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048852254\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048852254\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 404 A of Annex III<\/a>, payment is made in no more than three equal instalments, at intervals of no more than six months, the last falling no later than one year after the expiry of the filing period. That period is extended to three years and seven instalments where at least half of the estate consists of illiquid assets, such as real estate, a business, shares in companies whose capital is not divided into shares or unlisted transferable securities. Deferred payment is provided for the tax relating to bare ownership (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048852299\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048852299\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 397 of Annex III<\/a>), and a five-year deferral followed by spreading over ten years for certain business transfers (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006299725\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006299725\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 397 A of Annex III<\/a>). The request, attached to the return, contains an offer of sufficient security, to be put in place within four months of the accountant's agreement (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048852290\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048852290\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 399 of Annex III<\/a>). The Versailles judicial court states that \"the credit for spread payment of the tax due covers only the principal of the tax, to the exclusion of late-payment penalties\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/69b0c078cdc6046d4736726d\" target=\"_blank\" rel=\"noopener\">TJ Versailles, 1re ch., 10 March 2026, No. 23\/03129<\/a>) (our translation). The firm works out the payment schedule before proposing it, so that it remains sustainable until the last instalment.<\/p><\/div><\/details><details><summary>What happens if an instalment of spread payment is not paid?<\/summary><div class=\"a\"><p>The taxpayer forfeits the benefit of the credit in the event of failure to provide security, failure to supply the information requested or delay in paying any instalment that has fallen due (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048852267\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048852267\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 403 of Annex III<\/a>). Forfeiture makes the remaining tax immediately payable, increased by late-payment interest and a penalty. In the case decided by the Versailles judicial court, a legatee had obtained spread payment in 2014, paid nine instalments and then left four unpaid. The tax authorities declared forfeiture and claimed the balance with penalties. The court recalled that the credit covers only the principal of the tax and that \"the credit for spread payment of the tax due covers only the principal of the tax, to the exclusion of late-payment penalties\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/69b0c078cdc6046d4736726d\" target=\"_blank\" rel=\"noopener\">TJ Versailles, 1re ch., 10 March 2026, No. 23\/03129<\/a>) (our translation). It dismissed the legatee's request for relief from the interest and the surcharge. This unfavourable decision shows that a cash-flow difficulty must be reported before the due date, not after. Where the estate includes works of art, collectors' items or certain real estate, payment in kind (dation en paiement) under <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036428719\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036428719\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1716 bis of the General Tax Code<\/a> may also be considered, subject to approval, to assets meeting the exhaustive criteria of the text and to at least \u20ac10,000 of tax offered in kind for each assessment.<\/p><\/div><\/details><details><summary>Can an heir be pursued for the tax owed by a co-heir?<\/summary><div class=\"a\"><p>Yes. <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020034005\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020034005\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1709 of the General Tax Code<\/a> provides that the tax on inheritance returns is paid by the heirs, donees or legatees, and that co-heirs, other than those who are exempt, are jointly and severally liable. The tax authorities may therefore claim the whole of the tax from any one of them. The one who has paid more than their share then has a right of recourse against the others. The Paris judicial court ruled on such a claim after the discovery of a foreign bank account of the deceased, which had led to a tax reassessment, a surcharge for deliberate failure and late-payment interest. It ordered the defaulting co-heir to reimburse their brother for the portion of the tax paid for them. It recalled, however, that \"the jointly and severally liable co-debtor has a right of recourse only for what they have paid beyond their share\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6ac53d85c27382d099e387fb\" target=\"_blank\" rel=\"noopener\">TJ Paris, 4e ch. 1re sect., 6 October 2026, No. 25\/07160<\/a>) (our translation), and dismissed the claim relating to the penalties and interest for which overpayment was not established. For heirs, joint and several liability means monitoring payment together and keeping a record of each payment. The firm can organise this allocation from the time of filing, and assist the heir who advanced the tax in their claim.<\/p><\/div><\/details><details><summary>What do heirs risk if a foreign account of the deceased is discovered?<\/summary><div class=\"a\"><p>The discovery of omitted assets leads to a correction of the estate, with late-payment interest and, in the event of deliberate failure, a 40% surcharge provided for by <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020051904\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020051904\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1729 of the General Tax Code<\/a>. A separate procedure, which does not follow from the death alone, targets the person who has failed to declare, at least once in ten years, an account or contract held abroad, and who does not evidence the origin of the assets within the time limits of <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051215879\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051215879\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 23 C of the Book of Tax Procedures<\/a>. <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054373367\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054373367\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 755 of the General Tax Code<\/a>, in force since 1 July 2026, then presumes those assets, unless proved otherwise, to constitute property acquired gratuitously, taxed at the highest rate in <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000030061736\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000030061736\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 777 of the General Tax Code<\/a>. The Court of Cassation held that a taxpayer had, for the interest on their assets, \"rebutted the presumption set out in Article 755 of the General Tax Code by establishing that those sums, the origin and means of acquisition of which were evidenced, did not constitute property acquired gratuitously\" (<a href=\"https:\/\/www.courdecassation.fr\/decision\/672b412660ce3608285f4b37\" target=\"_blank\" rel=\"noopener\">Cass. com., 6 November 2024, No. 23-15.183<\/a>) (our translation), and set aside the contrary judgment. The reassessment right runs until the end of the third year following registration of a sufficiently revealing return (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036428464\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036428464\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 180 of the Book of Tax Procedures<\/a>), otherwise of the sixth year following the death (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020058462\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020058462\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 186 of the Book of Tax Procedures<\/a>). For tax based on a foreign account that the return does not disclose, it extends to the end of the tenth year following the death (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054334592\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054334592\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 181-0 A of the Book of Tax Procedures<\/a>). The firm examines with the heirs whether a corrective return is advisable and the origin of the funds.<\/p><\/div><\/details><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-textes\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-textes\" tabindex=\"-1\">\n<p class=\"kk\">Sources and related pages<\/p>\n<h2>Official texts and <em>related pages<\/em><\/h2>\n<p class=\"kcv-lead\">The sources for this page and the firm's related areas of practice.<\/p>\n<div class=\"kcv-arts\"><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006305176\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006305176\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 641 of the General Tax Code<\/span><span class=\"kcv-art-t\">time limit for filing the inheritance tax return<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006305376\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006305376\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 761 of the General Tax Code<\/span><span class=\"kcv-art-t\">actual market value of real property<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000045277005\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000045277005\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 764 of the General Tax Code<\/span><span class=\"kcv-art-t\">valuation of furniture and flat-rate 5%<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006305392\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006305392\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 768 of the General Tax Code<\/span><span class=\"kcv-art-t\">deduction of the deceased's debts<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000027517853\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000027517853\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 773 of the General Tax Code<\/span><span class=\"kcv-art-t\">non-deductible debts<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000027517865\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000027517865\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 751 of the General Tax Code<\/span><span class=\"kcv-art-t\">presumption of ownership of the usufructuary<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048777677\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048777677\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 774 bis of the General Tax Code<\/span><span class=\"kcv-art-t\">non-deductible restitution debt<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033809289\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033809289\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 784 of the General Tax Code<\/span><span class=\"kcv-art-t\">add-back of earlier gifts<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020034005\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020034005\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 1709 of the General Tax Code<\/span><span class=\"kcv-art-t\">joint liability of co-heirs<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000050126035\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000050126035\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 1717 of the General Tax Code<\/span><span class=\"kcv-art-t\">spread or deferred payment<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048852254\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048852254\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 404 A of Annex III to the General Tax Code<\/span><span class=\"kcv-art-t\">duration and number of instalments<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053546784\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053546784\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 1728 of the General Tax Code<\/span><span class=\"kcv-art-t\">surcharge for late filing<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036428464\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036428464\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 180 of the Book of Tax Procedures<\/span><span class=\"kcv-art-t\">three-year reassessment period<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><\/div>\n<h3 class=\"kcv-center\">Further reading<\/h3>\n<div class=\"kcv-pgs\"><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/tax-law-lawyer-paris\/\"><span class=\"kcv-pg-t\">Tax law<\/span><span class=\"kcv-pg-s\">Firm practice area<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/dutreil-pact-lawyer-paris\/\"><span class=\"kcv-pg-t\">Dutreil pact<\/span><span class=\"kcv-pg-s\">Firm practice area<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/real-estate-tax-lawyer-paris\/\"><span class=\"kcv-pg-t\">Real estate taxation<\/span><span class=\"kcv-pg-s\">Firm practice area<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/real-estate-law-attorneys-paris-75017\/succession-lawyer\/\"><span class=\"kcv-pg-t\">Estate planning and inheritance law<\/span><span class=\"kcv-pg-s\">Firm practice area<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/real-estate-law-attorneys-paris-75017\/sci-lawyer\/\"><span class=\"kcv-pg-t\">Property holding company (SCI)<\/span><span class=\"kcv-pg-s\">Firm practice area<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><\/div>\n<p class=\"kcv-small kcv-center\">Page updated on 1 November 2026.<\/p><\/div><\/div>\n  <\/div>\n<\/section>\n<section class=\"kcv-cta\">\n  <div class=\"kcv-in\">\n    <div class=\"kcv-cta-card\">\n      <h2>An estate to declare or an adjustment received? <em>Take stock today<\/em>.<\/h2>\n      <p>Send the return, the statements as at the date of death and the gift deeds: the firm checks the calculation of the tax, the points open to challenge and the payment options.<\/p>\n      <div class=\"kcv-btns\">\n        <a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a>\n        <a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n<div class=\"kcv-news-band\"><h2>The latest <em>news.<\/em><\/h2><\/div>\n<\/div>\n<script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"FAQPage\", \"mainEntity\": [{\"@type\": \"Question\", \"name\": \"When must the inheritance tax return be filed and what does a delay cost?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The time limit is six months from the date of death where the deceased died in metropolitan France, and one year in other cases (Article 641 of the General Tax Code). It is extended to twenty-four months for a return that includes real estate or real property rights whose ownership by the deceased had not been recorded before the death by a published deed, provided that the notarial certificates relating to those assets are published within that period (Article 641 bis of the General Tax Code). If the return is filed late, late-payment interest applies to the tax and a 10% surcharge is due. For the six- and twenty-four-month periods, it applies only from the first day of the seventh month following the month in which they expire, this deferral not applying to the one-year period; it rises to 40% if the return is not filed within ninety days of a formal notice (Article 1728 of the General Tax Code). A delay incurred on a third party's advice does not protect the heir. The Paris judicial court held that \\\"the penalty for failure or delay in filing a return is by its nature exclusive of any assessment of the taxpayer's good faith\\\" (TJ Paris, 9e ch. 3e sect., 30 January 2025, No. 23\/11988) (our translation), and upheld the late-payment interest and the surcharge although the heir relied on the opinion of their notary. In that case, the return had been filed fourteen months after the death. The firm can help you file a complete return within the time limit, even if it is then supplemented on a point that is still uncertain.\"}}, {\"@type\": \"Question\", \"name\": \"Who is exempt from filing an inheritance tax return?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Article 800 of the General Tax Code requires a detailed return from heirs, legatees and donees. It exempts direct-line heirs, the surviving spouse and the civil partner (PACS) where the gross estate is below \u20ac50,000, provided that they have not previously received from the deceased a gift or manual gift that was not registered or declared. Other heirs are exempt where the gross estate is below \u20ac3,000. The threshold is measured on the gross estate, before deduction of debts and funeral costs, which rules out the exemption in many estates that include a home. The exemption from filing is not an exemption from tax: the surviving spouse is exempt from tax under Article 796-0 bis of the General Tax Code, but may still be required to file if the estate exceeds the threshold. An earlier undeclared gift is also enough to lose the exemption. Before giving up on filing, the firm checks the exact composition of the estate at the date of death, the accounts and contracts held in the deceased's name and the history of the gifts made.\"}}, {\"@type\": \"Question\", \"name\": \"How do the tax authorities challenge the value of a declared flat?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Real property is declared at their actual market value at the date of the transfer, on the parties' estimated declaration (Article 761 of the General Tax Code). Where that value appears to them lower than the actual value, the tax authorities may adjust it under the adversarial procedure, by proving the shortfall (Article L. 17 of the Book of Tax Procedures). In practice, they put forward sales of comparable properties in the same area. Heirs who challenge the valuation must also produce relevant comparables. The Paris judicial court disregarded sales concluded after the death, recalling that \\\"the valuation may not rely on comparables drawn from transactions after the date of death\\\" (TJ Paris, 9e ch. 3e sect., 3 October 2024, No. 23\/05538) (our translation). It also found that the exclusive use of a garden gave the property a higher value than the references produced, and dismissed the heirs' claims. In that case, only sales of genuinely similar properties concluded before the death counted. Article 761 nonetheless reserves the auction sale of the property itself within the two years before or after the start of the period for filing the return, the price of which sets a floor. Where the home was, at the date of death, the main residence of the deceased and, at the same date, that of the spouse, the partner or a minor child, protected adult or disabled adult child within the meaning of Article 779, of the deceased, the spouse or the partner, Article 764 bis of the General Tax Code provides for a 20% allowance on its actual market value. The firm examines the available references before filing, in order to set a defensible value rather than a convenient figure.\"}}, {\"@type\": \"Question\", \"name\": \"Can the flat-rate 5% for furniture be set aside?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"For household furniture, Article 764 of the General Tax Code provides for a taxable value that cannot be less than 5% of all the other assets of the estate, unless proved otherwise. This flat rate gives way to a public sale held within two years of the death, or to an inventory drawn up in the legal form and within five years of the death. The inventory must nonetheless be reliable as a whole. The Paris court of appeal accepted the formal regularity of an inventory, then held that the undervaluation of two statuettes bought by the deceased one month before the death for \u20ac22,000, and inventoried at \u20ac950, \\\"affects the evidential value of that inventory as a whole\\\" (CA Paris, p\u00f4le 5 ch. 10, 23 October 2025, No. 23\/03485) (our translation). The court confirmed the application of the flat-rate 5%, and the heirs lost their appeal. It also refused to treat the other valuations in the inventory as proof to the contrary. This decision shows that a single valuable item wrongly valued can bring down the whole document. The firm therefore checks, before filing, that artworks, jewellery and recently acquired items are valued at their actual value, and that the inventory contains the required particulars.\"}}, {\"@type\": \"Question\", \"name\": \"Is a mortgage outstanding at the date of death deductible from the taxable estate?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Yes, to the extent that the debt exists at the date the estate opened. Article 768 of the General Tax Code allows deduction of debts owed by the deceased where their existence at that date is evidenced by any means of proof compatible with the written procedure. The outstanding capital and accrued interest are evidenced by the loan agreement, the amortisation schedule and a certificate from the lender. In a case where the tax authorities had refused to deduct a bullet loan on the ground that an action for nullity had been brought after the death, the Court of Cassation set aside the appeal judgment. It noted that at the date of death the writ had not been served and that \\\"the deceased owed the bank the entire borrowed capital, together with interest\\\" (Cass. com., 6 May 2026, No. 25-13.598) (our translation). The date of death therefore governs the assessment, and a later dispute is not enough to make the debt retroactively uncertain. Article 773 of the General Tax Code, on the other hand, excludes several categories of debt, notably those that fell due more than three months earlier without a certificate from the creditor, or those acknowledged by will. The firm checks each debt entered among the liabilities against these exceptions before filing.\"}}, {\"@type\": \"Question\", \"name\": \"Is a debt of the deceased to one of their heirs deductible?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"In principle, no. Article 773 of the General Tax Code excludes from deduction debts granted by the deceased in favour of their heirs or of intermediaries. It nevertheless reserves to the heirs the right to prove that the debt was genuine and existed at the date of death, where it was recorded by notarial deed or by a private deed with a certain date before the estate opened, otherwise than by the death of a party. The Paris court of appeal applies this formal condition strictly. It holds that \\\"a debt granted by the deceased in favour of an heir is presumed fictitious and cannot be deducted from the estate\\\" (CA Paris, p\u00f4le 5 ch. 10, 26 May 2025, No. 20\/00631) (our translation), and refused to deduct an unregistered private acknowledgement of debt, despite the proof of payments produced and the good faith the heir relied on. The judgment upholds the decision unfavourable to the taxpayer. Where a parent has been supported financially by a child, or the reverse, the proof should therefore be prepared during the parties' lifetime, by a notarial deed or a registered deed. The firm examines the form of the existing documents and indicates, before filing, whether the debt can be entered among the liabilities with a reasonable chance of being accepted.\"}}, {\"@type\": \"Question\", \"name\": \"What happens to a property bought in usufruct by the parent and in bare ownership by the child?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Article 751 of the General Tax Code presumes, unless proved otherwise, that an asset of which the deceased held the usufruct and a presumptive heir the bare ownership forms part of the usufructuary's estate. Inheritance tax is then calculated on the full ownership. The presumption is rebutted where the bare ownership derives from a regular gift made more than three months before the death or recorded in a marriage contract, or from a gratuitous split of ownership made within the same period, recorded by notarial deed and valued under the scale in Article 669 of the General Tax Code. The Court of Cassation also applies it to a joint purchase: it holds that \\\"there is no need to distinguish according to whether the split of ownership results from a sale by the deceased to the heir with a reserved usufruct or from a joint acquisition, the deceased taking the usufruct and the heir the bare ownership\\\" (Cass. com., 12 December 1995, No. 94-11.491) (our translation). In that case, the heiress had not established that the acquisition was genuine and her appeal was dismissed. The proof to the contrary relates in practice to the source of the funds paid by the bare owner and to the reality of the transaction. Where the bare ownership had been sold or given by the deceased, the tax already paid by the bare owner is set against the inheritance tax. The firm reconstructs the financing of the acquisition and gathers the statements of the time before discussing the add-back.\"}}, {\"@type\": \"Question\", \"name\": \"Is a gift of bare ownership made shortly before the death called into question?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Where the gift of bare ownership was made less than three months before the death, outside a marriage contract, it does not benefit from the exception in Article 751 of the General Tax Code, and the asset is presumed to form part of the estate. The presumption remains rebuttable: the heirs may demonstrate that the gift was genuine. The Paris judicial court accepted this proof for a gift signed two months before the death. It found liberal intent from the statements of the notary and the wealth management adviser on a project begun in 2020, then noted, in the light of the medical records and the testimony, that \\\"it emerges from all these elements that, on the day of the gift, nothing suggested that the late [V] could die so suddenly\\\" (TJ Paris, 9e ch. 1re sect., 12 May 2026, No. 24\/12502) (our translation). The court ordered the refund of the inheritance tax overpaid. This is a first-instance judgment, given on specific facts, and not a general rule. The demonstration rests on the date the project began, on the state of health known on the day of the deed and on the consistency of the testimony. The firm can gather these elements and prepare the claim where the tax authorities have added the asset back.\"}}, {\"@type\": \"Question\", \"name\": \"After a quasi-usufruct, does the debt of restitution reduce the tax owed by the children?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"On sums of money, the surviving spouse's usufruct is a quasi-usufruct: they may use the money on condition of returning its value at the end of the usufruct (Article 587 of the Civil Code). On a securities portfolio, they must preserve its substance (Article 578 of the Civil Code), and a debt in money arises only if the disappearance of the securities is established. That debt is deductible from the usufructuary's estate only if its existence and amount are evidenced at the date of death (Article 768 of the General Tax Code). For estates opened since 29 December 2023, the date the law was promulgated (Article 26, II, of the Finance Act for 2024), Article 774 bis of the General Tax Code further excludes deduction of restitution debts relating to a sum of money of which the deceased had reserved the usufruct, except for usufructs arising under Articles 757 and 1094-1 of the Civil Code and except for a debt contracted on the sale price of an asset without a mainly tax-driven objective. In a judgment unfavourable to the heirs, the Court of Cassation held that, for a statutory usufruct over a portfolio, \\\"the inheritance tax return alone, identifying and accurately stating the amount of the transferable securities at the date of death, cannot by itself establish the certain nature of the restitution debt\\\" (Cass. com., 27 November 2024, No. 23-12.151) (our translation), and set aside the judgment that had granted them relief. It is therefore necessary to prove what the usufructuary did with the securities, by statements or an agreement with a certain date. Where Article 774 bis applies, the value of the non-deductible debt is taxed in the hands of the bare owner.\"}}, {\"@type\": \"Question\", \"name\": \"Does a manual gift disclosed to the tax authorities change the calculation of inheritance tax?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"A manual gift becomes taxable when it is declared, acknowledged in court or disclosed to the tax authorities (Article 757 of the General Tax Code). The tax is calculated on the value at the date of the declaration or disclosure, or on the value at the date of the gift if it is higher, with the rate and allowances then in force. A reply to a request from the tax authorities is enough. The Court of Cassation held that \\\"the taxpayers' reply amounted to disclosure within the meaning of Articles 635 A and 757 of the General Tax Code\\\" (Cass. com., 4 March 2020, No. 18-11.120) (our translation), and dismissed the taxpayer's appeal. Article 784 of the General Tax Code requires all earlier gifts to be declared. Applying Article 757 as worded before the law of 29 July 2011, the Court held that a manual gift not referred to in a later gift and disclosed only after it did not fall under Article 784, and that \\\"it had to be taxed, under Article 757 of the same Code, on its value at the date of disclosure\\\" (Cass. com., 2 April 2025, No. 23-15.834) (our translation). The taxpayer's appeal was dismissed. For the estate, gifts made less than fifteen years earlier are added to each heir's share for the calculation of the allowances and the scale. The firm lists these gifts with the heirs before filing, in order to avoid a late disclosure in the course of a review.\"}}, {\"@type\": \"Question\", \"name\": \"Can inheritance tax be paid in instalments?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Yes. Article 1717 of the General Tax Code allows payment of registration duties to be spread or deferred on terms laid down by decree, and Article 396 of Annex III to the General Tax Code makes spread payment applicable to transfers on death. Under Article 404 A of Annex III, payment is made in no more than three equal instalments, at intervals of no more than six months, the last falling no later than one year after the expiry of the filing period. That period is extended to three years and seven instalments where at least half of the estate consists of illiquid assets, such as real estate, a business, shares in companies whose capital is not divided into shares or unlisted transferable securities. Deferred payment is provided for the tax relating to bare ownership (Article 397 of Annex III), and a five-year deferral followed by spreading over ten years for certain business transfers (Article 397 A of Annex III). The request, attached to the return, contains an offer of sufficient security, to be put in place within four months of the accountant's agreement (Article 399 of Annex III). The Versailles judicial court states that \\\"the credit for spread payment of the tax due covers only the principal of the tax, to the exclusion of late-payment penalties\\\" (TJ Versailles, 1re ch., 10 March 2026, No. 23\/03129) (our translation). The firm works out the payment schedule before proposing it, so that it remains sustainable until the last instalment.\"}}, {\"@type\": \"Question\", \"name\": \"What happens if an instalment of spread payment is not paid?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The taxpayer forfeits the benefit of the credit in the event of failure to provide security, failure to supply the information requested or delay in paying any instalment that has fallen due (Article 403 of Annex III). Forfeiture makes the remaining tax immediately payable, increased by late-payment interest and a penalty. In the case decided by the Versailles judicial court, a legatee had obtained spread payment in 2014, paid nine instalments and then left four unpaid. The tax authorities declared forfeiture and claimed the balance with penalties. The court recalled that the credit covers only the principal of the tax and that \\\"the credit for spread payment of the tax due covers only the principal of the tax, to the exclusion of late-payment penalties\\\" (TJ Versailles, 1re ch., 10 March 2026, No. 23\/03129) (our translation). It dismissed the legatee's request for relief from the interest and the surcharge. This unfavourable decision shows that a cash-flow difficulty must be reported before the due date, not after. Where the estate includes works of art, collectors' items or certain real estate, payment in kind (dation en paiement) under Article 1716 bis of the General Tax Code may also be considered, subject to approval, to assets meeting the exhaustive criteria of the text and to at least \u20ac10,000 of tax offered in kind for each assessment.\"}}, {\"@type\": \"Question\", \"name\": \"Can an heir be pursued for the tax owed by a co-heir?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Yes. Article 1709 of the General Tax Code provides that the tax on inheritance returns is paid by the heirs, donees or legatees, and that co-heirs, other than those who are exempt, are jointly and severally liable. The tax authorities may therefore claim the whole of the tax from any one of them. The one who has paid more than their share then has a right of recourse against the others. The Paris judicial court ruled on such a claim after the discovery of a foreign bank account of the deceased, which had led to a tax reassessment, a surcharge for deliberate failure and late-payment interest. It ordered the defaulting co-heir to reimburse their brother for the portion of the tax paid for them. It recalled, however, that \\\"the jointly and severally liable co-debtor has a right of recourse only for what they have paid beyond their share\\\" (TJ Paris, 4e ch. 1re sect., 6 October 2026, No. 25\/07160) (our translation), and dismissed the claim relating to the penalties and interest for which overpayment was not established. For heirs, joint and several liability means monitoring payment together and keeping a record of each payment. The firm can organise this allocation from the time of filing, and assist the heir who advanced the tax in their claim.\"}}, {\"@type\": \"Question\", \"name\": \"What do heirs risk if a foreign account of the deceased is discovered?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The discovery of omitted assets leads to a correction of the estate, with late-payment interest and, in the event of deliberate failure, a 40% surcharge provided for by Article 1729 of the General Tax Code. A separate procedure, which does not follow from the death alone, targets the person who has failed to declare, at least once in ten years, an account or contract held abroad, and who does not evidence the origin of the assets within the time limits of Article L. 23 C of the Book of Tax Procedures. Article 755 of the General Tax Code, in force since 1 July 2026, then presumes those assets, unless proved otherwise, to constitute property acquired gratuitously, taxed at the highest rate in Article 777 of the General Tax Code. The Court of Cassation held that a taxpayer had, for the interest on their assets, \\\"rebutted the presumption set out in Article 755 of the General Tax Code by establishing that those sums, the origin and means of acquisition of which were evidenced, did not constitute property acquired gratuitously\\\" (Cass. com., 6 November 2024, No. 23-15.183) (our translation), and set aside the contrary judgment. The reassessment right runs until the end of the third year following registration of a sufficiently revealing return (Article L. 180 of the Book of Tax Procedures), otherwise of the sixth year following the death (Article L. 186 of the Book of Tax Procedures). For tax based on a foreign account that the return does not disclose, it extends to the end of the tenth year following the death (Article L. 181-0 A of the Book of Tax Procedures). The firm examines with the heirs whether a corrective return is advisable and the origin of the funds.\"}}]}<\/script><script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"LegalService\", \"name\": \"Inheritance tax lawyer in Paris \u2014 Kohen Avocats\", \"url\": \"https:\/\/kohenavocats.fr\/en\/inheritance-tax-lawyer-paris\/\", \"telephone\": \"+33646605822\", \"email\": \"contact@kohenavocats.fr\", \"address\": {\"@type\": \"PostalAddress\", \"streetAddress\": \"11 rue Margueritte\", \"postalCode\": \"75017\", \"addressLocality\": \"Paris\", \"addressCountry\": \"FR\"}, \"areaServed\": \"Paris region (\u00cele-de-France)\", \"founder\": {\"@type\": \"Person\", \"name\": \"Reda Kohen\", \"jobTitle\": \"Lawyer at the Paris Bar\", \"sameAs\": [\"https:\/\/consultation.avocat.fr\/avocat-paris\/reda-kohen-54670.html\"]}, \"openingHours\": \"Mo-Su 00:00-24:00\"}<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element 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Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2157055 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2157055 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/allison-saeng-Hpw4nI_QUWQ-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2157055 post-2157055 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-corporate-bank-account-refusal-abroad\/\">Your French Bank Won&#8217;t Open a Corporate Account While You Live Abroad: Right to an Account, Banque de France Designation and the Anti-Money-Laundering Wall<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2157013 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2157013 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/getty-images-p1ZW7qeVRyE-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2157013 post-2157013 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-sas-pay-abroad-salary-dividends-management-fees\/\">Your French SAS Pays You While You Live Abroad: Salary, Dividends or Management Fees<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156883 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156883 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/getty-images-p1ZW7qeVRyE-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156883 post-2156883 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-sas-capital-increase-cash-call-filing-abroad\/\">Your French SAS Needs Cash From Abroad: Increase Capital, Call Up Unpaid Shares or Lend Instead \u2014 Filing and New Kbis Without Flying to Paris<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156702 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156702 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/pawel-czerwinski-mIT9kEQBC6Q-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156702 post-2156702 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-hire-first-employee-dpae-contract-trial-pay-abroad\/\">Hiring Your First French Employee While You Live Abroad: DPAE, Contract, Trial Period, Pay and Registration<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156668 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156668 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/alex-vasey-F5HtPjpBb9k-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156668 post-2156668 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-management-fees-transfer-pricing-file-defence-abroad\/\">Your French Subsidiary Pays Management Fees to Its Foreign Parent While You Live Abroad: Transfer Pricing File, Deduction and Reassessment Defence<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156642 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156642 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/shubham-dhage-ICCn56-jyuw-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156642 post-2156642 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-shareholder-loan-compte-courant-abroad\/\">Your French Subsidiary Needs Cash From Abroad: Shareholder Loans (Compte Courant d&#8217;Associe), Interest, Approval and Getting Repaid<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. 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