If you’re inheriting property or assets in France, understanding the french inheritance tax system is critical. Whether you’re a resident, an expat, or simply have ties to France, this guide will help you navigate the complex tax landscape with clarity and confidence.
French inheritance tax—known as droits de succession—is far more nuanced than many imagine. It doesn’t just depend on the value of the estate, but also on the relationship to the deceased, where the assets are located, and your country of residence. Unlike systems in the UK or US, inheritance tax in France is calculated individually per beneficiary, not on the estate as a whole. This detail alone makes tax planning and a clear understanding of the rules essential.
This article is worth reading if you’re a property owner in France, a UK national with assets abroad, or simply want to protect your heirs from unexpected tax burdens. From allowances and exemptions under french inheritance laws to succession rules and double taxation treaties, you’ll discover everything you need to know about how inheritance tax in France applies—and how to prepare for it.
What is inheritance tax in France?
Definition and scope of inheritance taxes
Inheritance tax in France, commonly known as droits de succession, is a levy applied when assets or property are transferred from a deceased person to their heirs or beneficiaries. Unlike some countries where the tax is imposed on the estate itself, french inheritance tax is calculated on an individual basis—each heir pays tax according to the share they receive and their relationship to the deceased.
The french inheritance tax system applies to both residents and non-residents, depending on the location of the assets and the domicile of the deceased. If either the deceased or the beneficiary is a tax resident in France, all worldwide assets may be subject to french inheritance tax. However, if a non-resident inherits property in France, that specific asset is still taxable under inheritance tax laws in France.
This tax is part of a broader legal framework rooted in the French Civil Code, which also governs how an estate is distributed. It’s not just about how much tax you’ll pay—it’s also about who has a right to inherit, how much they can receive, and under which conditions. That’s why understanding the scope of inheritance tax in France is crucial, especially if you’re a foreign national or an expat with family and assets in the country.
How inheritance tax differs from UK and other systems
In France, the inheritance tax system takes a fundamentally different approach than in places like the UK or the US. In the UK, the estate itself is taxed, usually at a flat rate of 40% on amounts above a threshold. In contrast, french inheritance tax is progressive, with rates ranging from 5% to 60% based on the heir’s relationship to the deceased and the value of their inheritance.
Another key difference lies in the allowances and exemptions. For instance, spouses and civil partners (PACS) are fully exempt from paying inheritance tax in France, while children benefit from a €100,000 tax-free allowance per parent. Distant relatives or unrelated beneficiaries face minimal allowances and much higher tax rates, up to 60%.
The french succession tax system also incorporates forced heirship rules, which legally protect certain heirs—especially children. Unlike in common law countries where a will can distribute assets freely, french inheritance laws restrict this freedom to a portion of the estate, depending on the number of children.
Ultimately, the inheritance tax in France is one of the most complex in Europe, not only because of its progressive tax rates and legal rigidity but also due to its cross-border implications. With tax treaties like the France–UK double tax treaty, understanding where tax is due—and how much—is essential to avoid double tax exposure.
Who has to pay inheritance tax in France?
Tax obligations for residents vs. non-residents
Understanding who needs to pay inheritance tax in France depends largely on the residency status of both the deceased and the beneficiaries. French law takes a residence-based approach when determining inheritance tax liabilities.
If the deceased was a resident in France at the time of death, then all their worldwide assets are subject to french inheritance tax, regardless of where the beneficiaries live. This means that children living outside of France, such as in the UK, would still be required to pay inheritance taxes in France on their inherited share.
On the other hand, if the deceased lived outside France but owned property in France, then that property is subject to inheritance tax in France, even if both the deceased and the heirs are non-residents. This is a key distinction for those who hold real estate such as a holiday home in France, as the french tax authorities will still impose succession tax on the assets located in France.
Furthermore, expats living in France or individuals who reside in France for more than 183 days per year may be considered tax residents in France, which means their global estate could be subject to french inheritance tax unless properly structured.
French inheritance tax and family relationships
Another unique aspect of french inheritance tax is that it is not imposed uniformly across the estate. Instead, each heir pays tax based on their individual share and relationship to the deceased.
Here’s a simplified breakdown:
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Spouses and PACS partners: Fully exempt from inheritance tax in France.
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Children: Enjoy a tax allowance of €100,000 per parent, with a progressive tax rate from 5% to 45% beyond that.
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Siblings: Receive a €15,932 allowance, with tax rates starting at 35%.
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Nephews, nieces, and more distant relatives: Only €7,967 is exempt, after which a 60% tax rate applies.
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Unrelated beneficiaries: Receive a minimal €1,594 allowance, with a flat 60% tax.
This means the closer the familial connection, the lower the tax burden—but the inheritance can still be heavily taxed, particularly if the estate includes high-value property in France. Additionally, if a person has previously received gifts or inheritance from the same benefactor within the last 15 years, the tax allowance may be reduced, increasing their tax liability.
Crucially, beneficiaries are responsible for paying the tax, not the estate itself. If you inherit french property or other assets, you’ll have to pay the tax directly to the French tax authorities. The timeline to pay inheritance tax in France is typically six months from the date of death (or twelve months if the death occurred outside France). Late payments may incur interest and penalties, making timely planning essential.
How is inheritance tax calculated in France?
Tax bands and inheritance tax rates in France
The french inheritance tax system is based on a progressive scale, meaning the tax rate increases with the value of the inheritance and varies by the heir’s relationship to the deceased. Unlike a flat tax system, french inheritance tax is designed to reflect the closeness of familial ties—offering more favorable conditions for spouses and children while applying punitive rates to distant relatives or unrelated beneficiaries.
Here are the current inheritance tax rates in France for 2026:
For children and parents:
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Up to €8,072: 5%
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€8,072 to €12,109: 10%
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€12,109 to €15,932: 15%
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€15,932 to €552,324: 20%
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€552,324 to €902,838: 30%
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€902,838 to €1,805,677: 40%
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Above €1,805,677: 45%
For siblings:
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Up to €24,430: 35%
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Over €24,430: 45%
For nephews, nieces, and other relatives up to the fourth degree:
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Flat rate of 55%
For unrelated beneficiaries or concubines:
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Flat rate of 60%
These rates are applied after allowances, and they can significantly impact the amount of tax your beneficiaries will pay. For example, if your child inherits €600,000, the first €100,000 would be tax-free, and the remaining €500,000 would be taxed according to the progressive scale.
This structure makes tax planning vital. Without preparation, your heirs may face significant tax liabilities, especially if you’re leaving them property in France or high-value assets.
Personal allowances and thresholds
A key element in the inheritance tax system in France is the personal tax allowance, which differs depending on the relationship between the deceased and the heir. These thresholds are refreshed every 15 years, which means previous gifts or inheritances from the same person within that period can reduce the remaining allowance.
Here are the standard tax allowances as of 2026:
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Spouse or PACS partner: Fully exempt
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Children: €100,000 per parent, per child
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Disabled children: Extra €159,325 allowance
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Siblings: €15,932
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Nephews and nieces: €7,967
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Other relatives/unrelated heirs: €1,594
These allowances help reduce the amount subject to french inheritance tax, but once exceeded, the progressive tax bands apply immediately. For large estates or families with significant property located in France, the tax burden can grow quickly.
Moreover, any gifts received within 15 years from the deceased will be taken into account when calculating the remaining allowance. For instance, if a parent gifted €50,000 to a child five years ago, only €50,000 would remain tax-free upon their death. That’s why proper estate and tax planning is essential, particularly for families with international ties or dual tax exposure between France and other countries.
French inheritance law and forced heirship rules
The concept of reserved heirs
One of the most unique aspects of the french inheritance system is its forced heirship rule, a core element of french inheritance law. This rule, deeply rooted in the French Civil Code, ensures that certain heirs—primarily children—automatically receive a minimum portion of the estate, regardless of the deceased’s wishes.
These reserved heirs (héritiers réservataires) are entitled to a fixed share of the estate, which is known as the réserve héréditaire. The remainder of the estate, called the quotité disponible, can be distributed freely via a will. Here’s how the reserved share works in practice:
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One child: entitled to 50% of the estate
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Two children: jointly entitled to 2/3
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Three or more children: entitled to 75%, split equally
This means, for example, if a French resident dies leaving two children and a foreign spouse, the children together must receive at least 2/3 of the estate. The remaining 1/3 can be distributed as the deceased wishes, including to the spouse, relatives, or even unrelated individuals.
This principle applies to anyone who resides in France at the time of death, or who owns assets located in France, making it especially relevant to expats living in France or individuals with property in France. Even if a will states otherwise, french inheritance law applies by default, unless specific steps are taken.
Can a will override French succession rules?
Although french succession law can appear rigid, there is some flexibility for non-French nationals. Thanks to EU Regulation No 650/2012, known as Brussels IV, foreign residents living in France can opt for the inheritance laws of their nationality to apply instead of French law.
For example, a UK national who lives in France can, through a properly drafted will, choose UK inheritance law. This allows them to bypass the forced heirship rules and leave assets freely as they would under English law. However, this applies only to the rules of who inherits—it does not affect the tax liabilities. The french inheritance tax still applies on any french assets, regardless of the governing law of the will.
To take advantage of this provision, the individual must explicitly state their choice of law in a valid will. Without this clause, french law will govern succession automatically. It’s also critical to understand that choosing foreign succession laws doesn’t exempt beneficiaries from paying tax in France—the succession tax still applies to all assets located in France, and to global assets if the deceased was resident in France.
This duality—legal flexibility versus fixed tax application—makes it essential to seek tax advice before drafting a will or distributing assets. It’s particularly important for families with ties to both France and the UK, or other countries with different inheritance tax rules.
How much can you inherit tax-free in France?
Current tax-free thresholds
One of the most common questions for both residents and non-residents is: “What is the maximum amount a person can inherit tax free in France?” The answer depends heavily on the relationship between the heir and the deceased, and is defined by strict french inheritance tax rules.
In France, the inheritance tax applies to each individual beneficiary, not to the estate as a whole. Each beneficiary receives a personal tax allowance—a tax-free amount they can inherit before any tax is due. These allowances are refreshed every 15 years, and any gifts or previous inheritances within that period reduce the available exemption.
Here’s a breakdown of the 2026 french inheritance tax allowances:
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Spouses or PACS partners: 100% exempt from inheritance tax
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Each child: €100,000 tax-free from each parent
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Disabled child: Additional €159,325 allowance
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Siblings: €15,932
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Nephews/nieces: €7,967
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Unrelated beneficiaries or distant relatives: €1,594
So, for example, a child inheriting from both parents could receive up to €200,000 tax-free, provided no gifts were made in the prior 15 years. If prior gifts were received, their value reduces the current tax-free threshold, increasing the taxable value of the inheritance.
This system allows for effective tax planning, especially when paired with lifetime gifts and strategic use of the gift tax allowance (which mirrors the inheritance tax allowance and renews every 15 years).
Allowances for children, spouses, and others
The generous exemptions under french inheritance law for close family members—especially spouses and children—create opportunities to reduce the amount of tax payable significantly. However, the disparity in allowances also highlights the high cost of inheritance for distant or unrelated heirs.
For instance:
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A child inheriting €300,000 from a parent would be taxed only on €200,000, after the €100,000 allowance.
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A sibling inheriting the same amount would be taxed on €284,068, after just €15,932 of exemption.
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A friend or unmarried partner not in a PACS arrangement would be taxed on €298,406, with only €1,594 exempt.
It’s also important to note that tax-free cash gifts of up to €31,865 can be made every 15 years by individuals under 80 to beneficiaries over 18, outside the standard inheritance limits. These lifetime gifts don’t consume the inheritance threshold if done properly and declared correctly with the french tax authorities.
For families with significant property in France, these allowances and exemptions can offer real financial relief—but only if planned wisely. The use of structures like assurance vie, combined with gifting strategies, can reduce tax liabilities substantially. Failing to plan, however, can lead to substantial inheritance tax bills, particularly for beneficiaries who are not direct descendants.
What are the french inheritance tax rates in 2026?
Progressive tax rate bands
The french inheritance tax rates in 2026 remain based on a progressive sliding scale, designed to tax higher amounts more heavily. The tax rate applied depends not only on the value of the inheritance but also on how closely related the heir is to the deceased.
Let’s explore the current tax bands for the most common categories of beneficiaries:
Direct descendants (children, parents):
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Up to €8,072: 5%
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€8,072 to €12,109: 10%
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€12,109 to €15,932: 15%
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€15,932 to €552,324: 20%
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€552,324 to €902,838: 30%
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€902,838 to €1,805,677: 40%
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Over €1,805,677: 45%
Siblings:
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Up to €24,430: 35%
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Over €24,430: 45%
Nephews, nieces, distant relatives (up to 4th degree):
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Flat rate: 55%
Unrelated beneficiaries:
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Flat rate: 60%
These rates apply after deducting the personal tax allowance, which differs based on the relationship. For example, a child with a €100,000 allowance may only pay tax on the amount exceeding that limit. Someone inheriting €250,000 from a parent would pay french inheritance tax on €150,000 at progressive rates.
It’s important to remember that each heir is taxed separately. So if two children each inherit €400,000, each will be taxed on €300,000 (after the €100,000 exemption), following the applicable rate band.
Examples by relationship to deceased
To understand the real impact of inheritance tax in France, let’s look at a few hypothetical scenarios:
Example 1: Child inherits €300,000 from a parent
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€100,000 is exempt
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Remaining €200,000 is taxed:
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5% on first €8,072 → €403.60
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10% on €4,037 → €403.70
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15% on €3,823 → €573.45
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20% on €184,068 → €36,813.60
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Total tax: approx. €38,194
Example 2: Niece inherits €50,000
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Only €7,967 is exempt
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Remaining €42,033 taxed at 60% → €25,219.80
Example 3: Friend (non-relative) inherits €100,000
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€1,594 exempt
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Remaining €98,406 taxed at 60% → €59,043.60
These figures make it clear how critical inheritance tax planning is, especially for those leaving property in France to non-immediate family or unrelated heirs. Without thoughtful preparation, a large share of your estate may be lost to tax, particularly when gifting across generations or outside the nuclear family.
The french tax system may be strict, but it is also predictable, which allows for careful strategy. Whether you’re a french resident, own assets located in France, or are an heir to property in France, knowing how these tax bands apply to you is essential for managing your tax liabilities effectively.
Inheritance tax and property in France
How french inheritance tax applies to real estate
Property is often the most valuable part of an inheritance—and in France, it’s also one of the most heavily taxed. Whether you’re a french resident or a non-resident inheriting a holiday home, you’ll likely face inheritance tax on french property.
If the deceased owned property in France, french inheritance tax applies—regardless of where they or the beneficiaries lived. This is especially relevant for non-residents who may inherit a villa, apartment, or rural home. The value of the property at the time of death becomes the basis for calculating the taxable estate.
Importantly, the tax applies only to the share of the property owned by the deceased. So, if a married couple jointly owns a house and one spouse dies, only 50% of the value enters into the inheritance tax calculation.
Example:
A British citizen owns a second home in Nice valued at €600,000 and passes away. The child inherits the home. Assuming no debts and a €100,000 exemption, the child pays french inheritance tax on €500,000, taxed progressively up to 30% or more, depending on exact brackets.
For french tax residents, real estate located both within and outside France can be taxed. But for non-residents, only assets located in France are subject to french succession tax, per the france double tax treaty with the UK and other countries.
Valuation of property in France
Proper valuation is key when determining how much tax is due on inherited property. The process must follow official rules, and the value must be determined fairly and accurately at the time of death.
Typically, the valuation is carried out by a notaire (a public official who handles estate administration), sometimes assisted by a certified property expert. The fair market value is used, which may differ from purchase price or cadastral value.
Moreover, debts linked to the property (like a mortgage or unpaid taxes) are deducted from the gross value to calculate the net taxable estate. These deductions can significantly reduce the taxable base and therefore the amount of french inheritance tax owed.
However, any undervaluation of the property can lead to severe penalties from the tax authorities, including fines and interest. Transparency and documentation are therefore critical.
If the estate includes multiple properties, each one must be listed, appraised, and reported accurately. In some cases, beneficiaries may also need to declare foreign property, depending on the residency status of the deceased.
In summary:
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All property in France is subject to inheritance tax
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The declared value must reflect current market conditions
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The property share determines the taxable amount
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Liens and debts can reduce taxable value
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Notaire fees and stamp duty may apply if title is transferred
The impact of real estate in the french inheritance tax system is significant. For many families, the largest tax liabilities arise from inherited property, particularly when left to heirs with minimal exemptions, such as unmarried partners or distant relatives.
How to pay inheritance tax in France?
Declaration and payment process
When someone passes away, their heirs are legally responsible for paying inheritance tax on their share of the estate—not the estate itself. In France, the process is highly formalised and involves strict timelines, official valuations, and close interaction with the tax authorities (Service des Impôts).
The first step is submitting a déclaration de succession (inheritance declaration). This must be done within:
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6 months if the death occurred in France
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12 months if the deceased died outside France
The declaration is usually prepared and filed by a notaire, who also calculates the amount of inheritance tax to be paid by each beneficiary. The french inheritance tax is calculated on the net assets (after deducting debts), less each beneficiary’s tax allowance.
If the deceased was resident in France, the declaration should be submitted to the local tax office of their last known address. If they lived outside of France, the declaration is filed with the Non-Residents Tax Department in Noisy-le-Grand.
After filing the declaration, the beneficiaries are expected to pay the tax due immediately. The accepted payment methods include:
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Bank transfer
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Cheque
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Card (limited)
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Cash (limited to €300)
Failure to declare or pay on time results in penalties and interest, which can significantly increase the amount owed. For this reason, it’s strongly recommended to engage a notaire as early as possible in the process.
What if the heir resides outside France?
Non-resident heirs face additional challenges when paying inheritance tax in France, particularly if they inherit property or assets located in France. Even though they live outside of France, the french tax system still applies if the deceased was resident in France or if the inherited assets are located in France.
For example, a UK resident inheriting a home in Dordogne must:
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File a déclaration de succession
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Pay the appropriate tax on their share
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Convert funds to euros and send them to the french tax office from abroad
If the tax bill is substantial, it’s possible to request:
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Deferred payment (demande de crédit), allowing tax to be paid over up to 3 years (or 10 years for business assets)
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Payment in instalments, usually if more than 50% of the inheritance consists of non-liquid assets (like real estate)
To qualify for these options, heirs must typically provide guarantees such as a mortgage on the property or a financial guarantee from a bank. Interest is charged on deferred amounts, and delays can still trigger penalties if the initial process isn’t handled correctly.
In these cases, using currency exchange platforms like Wise or working with a cross-border estate specialist is often recommended to ensure compliance and smooth transactions.
Overall, paying inheritance tax in France is straightforward in theory but complex in execution—especially for non-residents. Missteps can be costly, so it’s vital to plan ahead, know the rules, and work with professionals who understand both french inheritance law and international tax treaties.
How to reduce the amount of inheritance tax
Legal exemptions and tax planning tools
Even though french inheritance tax rules are strict, there are several legal methods to reduce the amount of tax your beneficiaries will owe. These strategies focus on optimizing allowances, leveraging exemptions, and making use of lifetime planning instruments.
One of the most effective tools is gifting during your lifetime. Under current french tax rules, you can:
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Gift up to €100,000 per child every 15 years, entirely free of tax
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Gift €31,865 in cash every 15 years to a descendant (if you’re under 80 and the recipient is over 18)
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Combine different allowances (for example, €100,000 for inheritance + €31,865 as a cash gift) to maximize exemptions
By planning gifts in advance, you not only reduce your taxable estate, but also take advantage of renewable allowances, which reset every 15 years.
Another powerful mechanism is assurance vie, a French life insurance investment product. These contracts are not subject to normal inheritance tax rules, provided:
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The contract was signed before the age of 70
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The premiums paid before 70 do not exceed €152,500 per beneficiary
Above this threshold, inheritance tax applies but at favorable flat rates (20% to 31.25%), which can be much lower than the standard succession tax rates for distant or unrelated heirs.
Assurance vie also offers privacy (no notaire involvement), flexibility, and the possibility to name any beneficiary—even non-relatives—without applying the usual forced heirship rules. For expats or foreign nationals living in France, it’s a widely used estate planning solution.
Additionally, if you are married or in a PACS (civil partnership), it’s crucial to know that spouses are fully exempt from french inheritance tax. Formalizing a PACS or updating your marital regime (e.g., via la communauté universelle) can ensure full tax exemption between partners and greater inheritance control.
Gifting, assurance vie, and PACS implications
Let’s look at how these strategies work in practice:
Scenario 1: Gifting early
Jean owns a second home worth €400,000. He gifts €100,000 to each of his two children in 2025. If he lives another 15 years, he can gift again in 2040—another €100,000 each tax-free. This reduces the taxable value of the inheritance when he dies and may help his heirs avoid high tax bands.
Scenario 2: Using assurance vie
Isabelle opens an assurance vie contract at age 60 and invests €200,000. Upon her death, the first €152,500 per beneficiary is exempt. If she names her niece (who would otherwise pay 60% tax), the niece only pays 20% on the excess, rather than 60%.
Scenario 3: Changing marital regime
Pierre and Marie convert their marriage contract to full community of property, which allows Marie to inherit the entire estate without paying inheritance tax, regardless of asset value.
These strategies all require expert guidance, especially for foreign nationals or those with cross-border assets. Mistakes in execution—such as failing to declare a gift or naming beneficiaries incorrectly—can cancel tax benefits.
In conclusion, reducing the amount of inheritance tax in France is not only possible but essential for preserving family wealth. With proper tax planning, early action, and use of legal tools like assurance vie, families can avoid unnecessary tax burdens and ensure assets are passed down efficiently.
France and UK: Tax treaties and double taxation
Overview of the France–UK double tax treaty
For individuals with ties to both France and the UK, understanding the double taxation framework is absolutely essential. The two countries have signed a France–UK double tax treaty, which ensures that inheritance tax isn’t paid twice on the same assets.
Here’s how it works in practice:
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If the deceased was a resident in the UK, but owned property located in France, that property is subject to french inheritance tax
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The same asset may also be included in the UK inheritance tax calculation
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Thanks to the treaty, any tax paid in France can be credited against the UK tax bill, or vice versa
This eliminates double tax exposure on the same assets and helps avoid costly duplication. However, the tax systems in each country differ significantly. The UK applies a flat 40% tax on estates over £325,000, while France uses progressive rates and applies them to each heir individually. That means your tax liabilities can vary greatly depending on asset type, location, and the heir’s country of residence.
The treaty also recognizes domicile vs. residency, meaning it’s possible to be resident in France but still domiciled in the UK for tax purposes. In such cases, both sets of laws may apply, requiring complex estate planning and ideally the support of a specialist in franco-british tax matters.
Avoiding being taxed twice on inherited assets
Here’s an example:
Anna, a British citizen domiciled in the UK, inherits a €500,000 holiday home in France from her father, who was a french resident. She will be subject to:
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French inheritance tax on the value of the property, according to local allowances and progressive tax rates
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UK inheritance tax on her global inheritance if her own estate is large enough
Thanks to the double taxation agreement, she can offset the tax paid in France against the potential UK IHT liability, reducing the overall tax burden. But if she doesn’t file correctly or fails to get proper tax advice, she risks paying more than necessary or even being fined for misreporting.
The same applies in reverse: a french resident inheriting UK assets must declare them in France but will benefit from a credit for tax paid in the UK.
Because of this complexity, coordination between tax jurisdictions is key. If you’re a UK citizen with french property, or a resident in France inheriting assets from the UK, it’s critical to:
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Consult experts in both French and UK inheritance tax
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Maintain records of all asset valuations, tax payments, and residency statuses
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Draft your will carefully, possibly using Brussels IV to select the applicable inheritance law
The treaty can only protect you if applied correctly, and missteps can lead to unexpected tax bills, delays in estate administration, or disputes among heirs. Fortunately, international tax planning firms and qualified notaires in France are well-versed in applying treaty provisions.
In short, while france and other countries may claim a share of your estate, coordinated tax planning under the France–UK double tax treaty can ensure you’re not paying more than your fair share—and that your heirs receive what you intended.
Conclusion: What you need to know about inheritance tax in France
Navigating the french inheritance tax system is no small feat—especially for families with international ties, second homes, or complex estate structures. From forced heirship rules and progressive inheritance tax rates in France, to cross-border tax treaties and legal tax planning tools, understanding your obligations and opportunities is critical.
Whether you are a resident in France, own property located in France, or expect to inherit from someone abroad, planning ahead can make the difference between preserving wealth and seeing it significantly reduced by taxes.
The good news? France offers several ways to reduce the amount of tax, especially for close family members. With strategic use of allowances, gifting, and assurance vie, and by leveraging legal frameworks such as Brussels IV and the France–UK tax treaty, you can protect your loved ones from unnecessary tax burdens.
✅ Summary – Key things to remember:
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Each heir pays tax individually on their share of the inheritance.
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Spouses and PACS partners are fully exempt from french inheritance tax.
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Children benefit from a €100,000 tax-free allowance per parent.
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French inheritance law includes forced heirship rules—children must receive a fixed share.
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Non-residents are taxed on property located in France.
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France–UK tax treaty prevents double taxation on the same asset.
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Assurance vie and lifetime gifts are powerful tax reduction tools.
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Declare inheritance within 6–12 months to avoid penalties.
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Tax rates range from 5% to 60%, depending on value and relationship.
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Professional advice is essential, especially for cross-border estates.
