Inheritance of real estate in France from abroad: what the law says

Are you a property owner in France but reside abroad? The transfer of this property to your heirs can raise complex legal issues. Between French law, private international law and taxation, it is essential to understand the applicable rules to avoid unpleasant surprises. In this article, I explain the key points to know.

1. Which law applies to your estate?

Since August 17, 2015, European Regulation No. 650/2012 (Succession Regulation) harmonizes conflict-of-law rules within the European Union. For successions opened after this date, the applicable law is that of the deceased's habitual residence at the time of death. However, a person may choose by will the law of their nationality (prorogation of jurisdiction).

• Habitual residence in France: French law applies to the entire estate, including assets located abroad.
• Habitual residence abroad: the law of that country applies, but real estate located in France remains subject to French law for its transfer (principle of lex rei sitae).
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2. Inheritance tax in France

Even if you reside abroad, inheritance tax on real estate located in France is due in France. The rate depends on your relationship to the deceased:

• Surviving spouse: exempt from inheritance tax.
• Children: allowance of €100,000 per child, then progressive scale (5% to 45%).
• Siblings: allowance of €15,932, then rate of 35% or 45%.
• Other heirs: allowance of €1,594, then rate of 55% to 60%.
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Warning: if the deceased was tax resident in France, all of their worldwide assets are subject to French inheritance tax. Conversely, if they resided abroad, only assets located in France are taxed.

3. International tax treaties

France has signed tax treaties with many countries to avoid double taxation. For example, with the United States, Canada, the United Kingdom, etc. These treaties generally provide that inheritance taxes are paid in the country where the real estate is located. Check if your country of residence has a treaty with France.

4. Formalities to be completed

To transfer real estate in France, you must:

• Have a certificate of inheritance established by a French notary.
• Declare the estate to the French tax authorities within 6 months of the death (deadline extended to 12 months if the death occurred outside France).
• Pay any inheritance taxes.
• Proceed with the sharing and transfer of property at the notary.
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If you are an heir residing abroad, you can mandate a French notary to represent you. Certain acts can be performed remotely, but physical presence may be required for signing the authentic deed.

5. Anticipating to facilitate transmission

To avoid complications, several solutions exist:

• Will: you can choose the law applicable to your succession (law of your nationality) and appoint an executor.
• Donation: transferring the property during your lifetime can reduce inheritance taxes (renewable allowances every 15 years).
• Real estate civil company (SCI): Holding the property through an SCI facilitates the transfer of shares, subject to the law of the registered office.
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6. Conclusion

L’héritage d’un bien immobilier en France depuis l’étranger nécessite une bonne connaissance des règles de droit international privé et de la fiscalité. Chaque situation est unique : n’hésitez pas à consulter un avocat expert pour sécuriser votre transmission et optimiser les coûts.

Need personalized support? I offer a consultation to review your file and advise you on the best solutions. Book an appointment now.

To go further

• Investing in French real estate from abroad: pitfalls to avoid and winning strategies
• Brexit and real estate: Britons who own property in France face new rules
• You are a foreigner and want to buy real estate in France: complete guide 2025

📅 Mis à jour le 25/07/2026 — Par Maître Cécile Zakine, avocate et Docteur en Droit à Antibes. ☎ 06 21 69 91 77.