In which cases is an heir exempt from inheritance tax?

Verified 13 May 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)

The main exemptions from inheritance tax relate to the situation of the deceased or the heir, but also to the types of property transferred. We tell you the main information to know.

General case

All property is taxable to inheritance tax, regardless of whether it is furniture or real estate.

It doesn't matter if these goods are located in France or abroad (unless otherwise specified in international conventions).

If you inherit, you must filing a declaration of succession detailing the heritage transmitted.

However, you are exempt from reporting and exempt the payment of inheritance tax if you are in certain situations.

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You are the child or grandchild of the deceased

You do not have to file an estate declaration if you complete the 2 conditions following:

  • Gross estate assets is less than €50,000
  • You have only benefited from manual donations or donations which have been declared or registered.

You do not have inheritance tax to pay if you do not have a return to file.

For prove you're an heir, you must use one of the following means:

  • Attestation signed by all heirs if the gross estate assets are less than €5,965
  • Deed of notoriety if the gross estate assets exceed €5,965.

You are the father or mother of the deceased

You do not have to file an estate declaration if you complete the 2 conditions following:

  • Gross estate assets is less than €50,000
  • You have only benefited from manual donations or donations which have been declared or registered.

You do not have inheritance tax to pay if you do not have a return to file.

For prove you're an heir, you must use one of the following means:

  • Attestation signed by all heirs if the gross estate assets are less than €5,965
  • Deed of notoriety if the gross estate assets exceed €5,965.

You are the spouse of the deceased

You do not have to file an estate declaration if you complete the 2 conditions following:

  • Gross estate assets is less than €50,000
  • You have only benefited from manual donations or donations which have been declared or registered.

You do not have inheritance tax to pay if you do not have a return to file.

For prove you're an heir, you must use one of the following means:

  • Attestation signed by all heirs if the gross estate assets are less than €5,965
  • Deed of notoriety if the gross estate assets exceed €5,965.

You are the partner of Civil partnerships of the deceased

You do not have to file an estate declaration if you complete the 2 conditions following:

  • Gross estate assets is less than €50,000
  • You have only benefited from manual donations or donations which have been declared or registered.

You do not have inheritance tax to pay if you do not have a return to file.

FYI  

In order for your partner to benefit from all or part of your estate, you must writing a will.

For prove you're an heir, you must use one of the following means:

  • Attestation signed by all heirs if the gross estate assets are less than €5,965
  • Deed of notoriety if the gross estate assets exceed €5,965.

You are another beneficiary

You are exempt from the declaration of succession if Gross estate assets is less than €3,000.

You do not have inheritance tax to pay if you do not have a return to file.

For prove you're an heir, you must present a certificate signed by all the heirs.

If you are heir or legatee of the deceased, you are exempt from inheritance tax if you are in one of the following situations:

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You are the spouse of the deceased

You are exempt from inheritance tax.

You must file a declaration of succession.

You are the partner of Civil partnerships of the deceased

You are exempt from inheritance tax.

Warning  

In order for you to benefit from all or part of your partner's estate, your partner must writing a will.

You must file a declaration of succession.

You are the brother or sister of the deceased

You are exempt the payment of inheritance tax if you 3 conditions following at the time of death:

  • Have been constantly domiciled with the deceased during the 5 years preceding his death
  • Be single, widowed, divorced or separated from one another
  • Be over 50 years of age or have an infirmity that does not allow you to work.

Please note

If you do not meet these 3 conditions, you are not exempt, but you benefit from a rebate on your share of the estate.

You must file a declaration of succession.

You are exempt from the payment of inheritance tax if you inherit a person died in special circumstances.

The exemption applies to all heirs or legateesregardless of the amount of the estate and the relationship with the deceased.

You are exempt from the payment of inheritance tax if you inherit of one of the following persons :

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Victim of war

The exemption concerns in particular the succession of the following persons:

  • Military died from wounds or illnesses acquired during the war (or an operation), either during his participation or within 3 years of the end of hostilities (or operation)
  • Military deceased in the course of external or internal security operations, either during his participation or within 3 years of the end of hostilities (or operation)
  • Civilian casualty war dead during the war or within 3 years of the end of hostilities.

You must file a declaration of succession and justify the situation of the deceased.

Victim of acts of terrorism

The exemption concerns the succession of persons who have died as a result of terrorist acts or the direct consequences of such acts within a period of three years.

The persons concerned are:

  • Victims of acts of terrorism committed in France
  • French victims abroad of an act of terrorism.

You do not have to file an estate declaration.

But you must justify the situation of the deceased in case of request from tax services.

Firefighter

This applies to the estates of firefighters professionals or volunteers deceased in the performance of their mission or due to injuries received during this mission, and therefore cited to the order of the Nation.

You must file a declaration of succession and justify the situation of the deceased.

Police officer, gendarme, customs officer

The exemption concerns the estates of professionals who died in the performance of their mission or due to injuries received during this mission, and therefore cited to the Order of the Nation.

You must file a declaration of succession and justify the situation of the deceased.

Person who has been assigned the mention “Death for the service of the Republic”

The exemption concerns the estates of persons for whom the mention Death for the service of the Republic was entered on the death certificate by decision of the Prime Minister.

They are persons who have died as a result of the performance of their duties in exceptional circumstances (e.g. health professional, prison officer, sea rescuer).

You must file a declaration of succession and justify the situation of the deceased.

Please note

Inheritance tax exemption does not apply if you are the heir (or legatee) of a person who was ward of the Nation.

Total exemption

You are fully exempt the payment of inheritance tax for the following assets:

  • Reversion of life annuity between parents direct line
  • Historic monument, subject to conditions (buildings classified or listed in the additional inventory of historical monuments)
  • Annuity and compensation paid or payable to the deceased for bodily injury (e.g. physical injury, disability) related to an accident or illness (e.g. pathology related to asbestos exposure)
  • Restitution to the beneficiaries (regardless of their relationship with the owner who died on the date of the restitution) of cultural property that was the subject of a theft in the context of anti-Semitic persecution perpetrated between 30 January 1933 and 8 May 1945.

Please note

You are also exempt from inheritance tax on works of art, books, collectibles or documents of high artistic or historical value that you make donation to the State. You can choose to keep the enjoyment of the donated property.

Partial exemption

You are partially exempt payment of inheritance tax for the following assets (non-exhaustive list), subject to certain conditions:

  • Life insurance contract
  • Forest or agricultural property
  • Protected natural area
  • - shares and shares in businesses
  • Acquired new housing between 1er June 1993 to 31 December 1994 and between 1er August 1995 and December 31, 1995 (exemption applies only to 1re transmission free of charge of the good)
  • Rental accommodation and garage acquired between 1er August 1995 and December 31, 1996 (exemption applies only to 1re free transmission of the property)
  • Real estate whose title to property has been reconstituted between 1er October 2014 and December 31, 2027 (exemption applies only to 1re free transmission of the property)
  • Real estate (or real estate rights) located in Corsica.

Legacies to an association or foundation

Assets bequeathed to associations or foundations recognized as being in the public interest are exempt from inheritance tax.

Their resources should be allocated to the following activities:

  • Aid and charitable works
  • Protection of the environment
  • Protection of animals.

The bequest is also exempt if it is made in favor of one of the following associations:

  • Simply declared association that pursues an exclusive purpose of assistance and charity
  • Cultural Association, union of religious associations, authorized congregation.

Legacies to the State and to a public body

Property is exempt from inheritance tax if it is bequeathed to the following State and public bodies:

  • Regions, departments, municipalities, their public institutions and public hospitals
  • Public or public utility establishments whose resources are allocated to scientific, cultural or artistic works of a selfless nature
  • State and its public scientific, educational, welfare and charitable institutions
  • Public national park facilities, for buildings located in the heart of these national parks.

Please note

Legacies to the Conservatoire du littoral are also exempt.

The deceased resided abroad

If you are heir or legatee, it all depends on your home:

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You live in France

You have been domiciled in France for at least 6 years in the last 10 years

You must pay inheritance tax on all property received if you meet the following 2 conditions:

  • Domiciled in France on the day of death
  • Domiciled in France for at least 6 years (continuous or not) during the last 10 years.

It doesn't matter if the goods are located in France or abroad (unless otherwise specified in international conventions).

You have not been domiciled in France for at least 6 years in the last 10 years

If you are domiciled in France on the day of death, without having been domiciled in France for at least 6 years during the last 10 years, you must pay inheritance tax on all the goods received located in France (unless otherwise specified in international conventions).

You are domiciled outside France

If you are domiciled abroad on the day of death, only the deceased's property located in France are taxable (unless otherwise specified in international conventions).

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