Territorial scope of inheritance tax

Art. 750 ter CGI

Gift and inheritance tax applies to assets in France and abroad where the donor or deceased is domiciled in France, or where the heir or donee is domiciled there and has been for at least six of the previous ten years. In other cases, only assets located in France are taxable in France.

Please note.This definition is deliberately simplified. It does not constitute legal or tax advice. The exact conditions, thresholds, rates and periods depend on your situation and on the regulations in force.