Formulaire

Declaration of succession

Cerfa 11277, 12322 and 12321 (2705-SD, 2705-S-SD and 2705-A-SD)

  • Beneficiary of an estate (heirsurviving spouse)
  • 4 steps
  • Language French

Fill out the form

Comment faire ?

  1. Fill the declaration listing the heirs, assets and liabilities of the estate and the share of each heir
  2. Print the declaration in duplicate copy
  3. Sign the 2 copies of the declaration
  4. Address or deposit the declaration in duplicate at public finance center (registration division) from the deceased's last home.

The declaration of succession must be made either by the heirs or by the notary on behalf of the heirs.

FYI  

If you are several heirs, it is enough for one of you to make the declaration and sign.

The declaration of succession must be filed in a time limit which depends on the place where the person died:

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Metropolitan France

The declaration must be filed in the 6 months, from the day of death.

If the last day is a Sunday or a public holiday, the period shall be extended to the first business day next.

Tax authorities tolerate until the last day of the month.

Example :

The death occurred on July 17, 2026.

The declaration must be filed by 18 January 2027. The tax authorities will tolerate this until January 31, 2027.

Overseas

The deadline depends on the overseas department concerned:

Guadeloupe, French Guiana, Martinique

The declaration must be filed within a time limit that depends on the place of death.

Deaths in the home department

The deadline is 6 months from the day of death if the person died in the department where he was domiciled.

Ask the tax office.

Other case

The deadline is 1 year from the day of death.

Ask the tax office.

Meeting

The declaration must be filed within a time limit that depends on the place of death.

Deaths in Reunion

The deadline is 6 months from the day of death.

Ask the tax office.

Deaths in Madagascar, Mauritius, Europe or Africa

The deadline is 1 year from the day of death.

Ask the tax office.

Other case

The deadline is 2 years from the day of death.

Ask the tax office.

Mayotte

The declaration must be filed within a time limit that depends on the place of death.

Deaths in Mayotte

The deadline is 6 months from the day of death.

Ask the tax office.

Deaths in Madagascar, Comoros, Europe or Africa

The deadline is 1 year from the day of death.

Ask the tax office.

Other case

The deadline is 2 years from the day of death.

Ask the tax office.

Abroad

The declaration must be filed in the 12 months, from the day of death.

Example :

The death occurred on July 17, 2026.

The declaration must be submitted by 17 July 2027. The tax authorities tolerate until July 31, 2027.

The place of filing of the declaration depends on where the deceased person resided:

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The deceased resided in France

You must file the declaration of succession at the public finance center (registration center) of the home of the deceased.

The deceased resided abroad

You must send the declaration to non-resident personal income tax service.

Who shall I contact

  • By phone

    +33 (0) 1 72 95 20 42

    Monday to Friday from 9am to 4pm

    By courier

    Via your secure messaging on your personal account

    By post

    10 rue du Center

    ASD 10010

    93465 Noisy-Le-Grand Cedex

You are exempt from the declaration of succession in the following cases:

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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:

  • Certificate signed by all heirs if the gross estate is 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:

  • Certificate signed by all heirs if the gross estate is 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:

  • Certificate signed by all heirs if the gross estate is 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:

  • Certificate signed by all heirs if the gross estate is 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 (so all the deceased's property) 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.

The declaration of succession must include the following elements:

  • Identity of the registrant(s)
  • Information about the deceased (surname, forenames, date and place of birth, nationality, domicile, date and place of death)
  • Information relating to heirs, donees, legatees, depending on the situation (identity, family relationship, share in the estate, etc.)
  • Details of any testamentary provisions
  • Provisions of a possible marriage contract
  • Donations made by the deceased before death
  • List and detailed estimate property of the estate, whether taxable or exempt (active)
  • List of jewelry, stones, works of art or collectors' items covered by an insurance contract against theft or fire in progress on the day of death
  • List and amount of debts of the deceased (passive).

If you are making the declaration yourself, attach the act of notoriety.

The form gives access to the package leaflet 2705-NOT-SD (cerfa n°50916).

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Verified 14 September 2026 - Public Service / (Prime Minister)