Inheritance and passing on
Passing on your property, without leaving it to chance
Applicable law, inheritance or gift duties, heirs' steps from abroad, lifetime transfer: the full picture, and the professionals who carry each act.
The essentials in four sentences
The estate of property located in France answers to two laws: the one governing the estate (in principle the deceased's national law, save the express choice allowed under European Union law for citizens of a member state) and that of the property's location for certain acts in rem. French inheritance duties are due on immovables located in France, whatever the heirs' domicile, at rates by kinship, with a 100,000-euro allowance per child per fifteen-year period for parent-to-child gifts. The heirs have six months to file the estate return, and acceptance of an estate may be deferred four months before being deemed accepted. French Realty informs, points to the notary and, while the estate runs its course, keeps the property alive: visits, insurance, managing agent, mail, on quotation.
What happens to French property when a non-resident dies?
Two laws overlap, and confusing them is costly. The law of the estate (who inherits, in what shares): in principle that of the deceased's nationality, and a citizen of a European Union state may expressly choose the law of their nationality in a will, which European regulation 650/2012 organises. The law of the property last: for certain acts on the property itself, French law applies because the property is in France. French duties strike French immovables, wherever the heirs live: that is the territoriality rule, tempered by tax treaties against double taxation.
| Question | Law that answers | Reference |
|---|---|---|
| Who inherits, and in what shares? | Law of the estate: deceased's nationality, or chosen law | Regulation (EU) 650/2012 |
| Which duties on French property? | French duties, by kinship, on French immovables | French Tax Code |
| Is double taxation possible? | Per the treaty between France and the heirs' country | Tax treaties |
How does a property estate unfold from abroad?
The sequence follows an order the notary keeps. With the death certificate obtained, the heirs identify themselves (civil-status records, possibly a notoriety act drawn by the French notary); they opt, in the proper form, among pure acceptance, acceptance up to the assets, or renunciation, the option being deferrable four months. The estate return goes out within six months. Then ownership materialises: a property attestation is published in the land registry, the deceased's accounts are settled, and the family chooses: keep jointly, sell, or divide. All the while, the property keeps demanding its upkeep.
- Death certificate, identification of the heirs, possible notoriety act by the notary.
- Heirs' option: accept, accept up to the assets, or renounce (a four-month deferral possible).
- Estate return within six months, duties settled at the rate by kinship.
- Property attestation published; the asset leaves the deceased's estate.
- Family decision: joint ownership, sale or division; meanwhile the property stays kept and insured.
Under what conditions can you pass on property in your lifetime?
Passing on property in one's lifetime happens by gift, in full ownership or split (usufruct on one side, bare ownership on the other), each form following its own substantive and formal rules, a notarial deed being mandatory for an immovable. Gift duties follow the same scales as inheritance, with the same 100,000-euro allowance per child per rolling fifteen-year period: giving early means giving twice under two allowances. Holding through a company last shifts the transfer (shares are passed on), without waiving duties or formalities. Those arbitrations belong to the notary and, for structuring, specialised advice; French Realty informs and points, never advising the structure.
Note: splitting ownership and the company are neither tricks nor taboos; they are tools of the law, with their burdens and effects, which our articles on usufruct and bare ownership and on the SCI for holding French property describe without ever deciding for you.
How much does a property estate or gift cost?
Three flows stack up, and none resembles the others. The transfer duties for no consideration (estate or gift), computed on the share received at the rate by kinship, after allowances: 100,000 euros per child, specific amounts for the surviving spouse and for siblings in the provided cases. The deed costs: the notary's decree-set emoluments, disbursements and formalities. And the property's possible liabilities: running charges that continue while the estate unfolds. French Realty takes nothing from the duties or the deeds; its service, during and around the estate, is quoted individually.
| Marker | 2026 rule |
|---|---|
| Parent-child allowance | EUR 100,000 per child per fifteen-year period (gifts and estates) |
| Duty scale | Progressive by bracket, by kinship |
| Deed form | Gift of an immovable: notary mandatory; estate: notary for the return and the deeds |
What deadlines to declare, opt, sell?
Three clocks pace the estate. The heirs' option: enforceable after four months, an heir who has not decided is deemed to accept. The return: six months from the death to file, the duties payable at the same time, with deferral or instalment options for immovables. The property certificate last: on a transfer, the co-ownership may obtain free of charge, for six months, an information certificate on voted charges and works, which our article on inheriting French property details. Selling during joint ownership is possible, unanimously save with authorisation; it is a family negotiation the notary frames.
Note: during the estate, the property stays insured and kept up; an insurance policy cancelled for missed payment at the death, or water damage unnoticed during joint ownership, cost more than everything else. That is precisely what French Realty caretaking covers during the months between the death and the division.
How do heirs abroad actually proceed?
From abroad, every gesture of the estate happens remotely or nearly: civil-status records requested from the competent authorities, a mandate given to a French notary or to one of the heirs to sign, the return filed online, the duties paid by wire. The tax treaty between France and the heirs' country of residence decides the double taxation: a tax credit in France or abroad, as it provides. Our country guides cover these treaties for the main profiles; our bilingual notary page offers the deed in your language. And while the papers move, someone must open the mail, pay the managing agent and visit the property: that is caretaking's post.
What should you check when preparing your estate plan?
| To check | Why |
|---|---|
| Title deed and matrimonial regime | Knowing what actually enters the estate |
| Existence of a will or choice of law | Having the wish respected, not supposed |
| Beneficiary clauses and mandates | Life insurance, accounts, powers: current and consistent |
| Property condition, insurance, managing agent | The property must outlive the estate, not suffer it |
What are the risks of an unprepared estate?
The first risk is joint ownership that bogs down: cousins across three continents, a property nobody keeps and everybody pays for, until the rushed sale. The second is the bill: duties settled on poorly proven liabilities, allowances lost for want of early gifts. The third is the property itself: insurance lapsing, water damage discovered at the division, a co-ownership voting works nobody tracks. Preparing the estate means preparing the property: clear title, written wish, kept-up upkeep. French Realty holds the third post and coordinates the first two with the notary.
What are an heir abroad's first steps?
The very first steps come to five gestures, before the notary even: obtain the records (death, heirs' civil status), secure the property (check the insurance, have it visited, read the meters), notify third parties (managing agent, insurer, banks, authorities), gather the file's documents (title, tax notices, receipts, accounts) and, as a family, agree on a single contact. Our article on inheriting French property walks these gestures one by one; the French Realty personal study lists, for YOUR property, the exact interventions it needs during the estate, quoted individually.
What mistakes should you avoid on passing property on?
| Mistake | Answer |
|---|---|
| Supposing the applicable law instead of checking | Will and choice of law reread with the notary |
| Leaving the property unattended during joint ownership | Caretaking from the death onwards, on quotation |
| Discovering the duties when paying them | A simulation with the notary BEFORE the gift or sale |
| Each heir acting alone | A single contact appointed by the family |
What does French Realty do around an estate?
During the estate, French Realty keeps the property alive: inspection visits, tracked mail, managing agent paid and heard, insurance checked, repairs handled, on quotation and in the family's language. It prepares the file the notary expects, coordinates with the bilingual notary when the family is abroad and, on division day, points to the sale partners if the family chooses to sell. The estate deed, the return and the duties stay with the notary; the strategy, with those who advise it. French Realty informs, points and coordinates, one contact for the whole family, anywhere in France.
This guide describes the law applicable in 2026 for information; it is not legal advice. The law governing your estate and the duties due depend on your nationality, your country of residence and the treaties in force: our country guides set the scene, and the deed belongs to a notary. French Realty informs, points and coordinates; while the estate is undivided, it keeps the property alive on quotation.
Frequently asked questions about inheriting French property
Last updated: September 2026
Which law applies to the estate of my French property?
In principle, the law of the estate is that of the deceased's nationality; a citizen of a European Union state may expressly choose that law in a will, under European regulation 650/2012. For certain acts on the property itself, French law applies because the property is in France. French tax duties strike French immovables wherever the heirs live, save a treaty's play. Our country guides set the scene, treaty by treaty; the deed belongs to the notary.
Do heirs living abroad pay duties in France?
Yes for immovables located in France: French inheritance duties are due on them, whatever the heirs' domicile, at the rate by kinship and after allowances (100,000 euros per child, for instance). The treaty between France and the heirs' country of residence may provide a tax credit against double taxation. The notary settles, the treaty allocates; our article on a non-resident's property estate details the whole.
Should we sell before or after the division to pay less duty?
That is an estate arbitration question, and it has no general answer: selling in joint ownership, selling after division, giving then selling, each path has its effects on duties, the capital gain and the price's sharing. What is certain: the answer is computed BEFORE the first deed, with the notary, on real figures. French Realty prepares the file and coordinates; it never chooses in the family's place.
What happens to the property during joint ownership?
It keeps existing, and keeps demanding: insurance maintained, managing agent paid, charges settled, upkeep followed. Disposal acts require the co-owners' unanimity, save judicial authorisation; conservation acts bind each of them. That is precisely French Realty caretaking's window: visiting, conserving, documenting, while the heirs and the notary run the estate. A living property divides better than a decayed one.
Can everything be settled remotely, without coming to France?
Almost: civil-status records requested from the competent authorities, a notarial mandate to sign, the return filed online, duties paid by wire. What cannot be teleported is the property itself: someone must open it, visit it, answer the managing agent and the insurer. The winning pair: the notary for the law, caretaking for the real thing. Our article on inheriting French property walks the gestures one by one.
How do I give my property away in my lifetime from abroad?
By notarial deed, mandatory for an immovable: the gift is received before a notary, the donor able to be represented by a special power of attorney drawn in the residence country's forms (apostille or legalisation as the case may be). Duties are paid at the gift scale, with the 100,000-euro allowance per child per fifteen-year period. Giving early can double the allowance's use; again an arbitration to examine with the notary.
Does splitting ownership reduce the duties?
Giving bare ownership while keeping the usufruct values the duties on the bare ownership alone, at the legal scale by the usufruct holder's age: it is a mechanism of law, neither trick nor secret. It has trade-offs (income kept on the usufruct side, full ownership rebuilt later) and tax effects specific to each treaty. Our article on usufruct and bare ownership explains the mechanism; the arbitration stays with the notary.
What is an SCI worth against inheritance?
Holding through a company transforms the transfer: shares are given or bequeathed, easier to split than a building, with articles organising the powers. But the SCI waives no duty: shares of a French property-heavy company are taxed in France like the building, and the company has duties of its own. Our article on the SCI for holding French property weighs the pros and cons, never advising the structure.
Who keeps up the property while the estate runs its course?
Conservation binds the co-owners, each able to act to safeguard the property; in practice nobody is on site, and that is where the property decays. French Realty takes the post on quotation: visits with a report, insurance checked, managing agent and charges tracked, repairs coordinated, mail handled, one contact for the whole family, in their language. The proof of upkeep will serve through to the division, even the sale.
What should an owner prepare to ease the estate?
Four files, not one more: a clear title (ownership, matrimonial regime), a written wish (will, choice of law where relevant), an up-to-date property file (insurance, managing agent, providers, accounts) and a designated caretaking for the transition. Our pillar details the checklist; the French Realty personal study makes it the version applied to YOUR property, quoted individually.
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