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FAQ - USA - Inheritance - Death

Published on October 14, 2014

Inheritance - Death


1 – I am the beneficiary of an inheritance in France and the French bank is asking for a « certificat de non-exigibilité ou d’acquittement des droits » in order to transfer the money from the account owned with them by the deceased. How can I obtain this certificate?

In order to receive the certificate, you must file forms 2705 and 2705-S (for bank accounts) and/or 2705-A (for life insurance) even if the inheritance isn’t taxed in France.

The tax forms can be found on the French tax administration website.

Once completed, the tax forms should be sent to the following address:

Recette des non-résidents
TSA 50014
10, Rue du Centre
93465 NOISY-LE-GRAND CEDEX
FRANCE


2 – A US resident dies. Should a tax form be filed with the French tax administration?

When a person domiciled outside of France dies, a French tax form should be filed in the two following cases :

a) if the deceased owned assets in France. Subject to provisions of a tax treaty, the assets located in France are taxable in France (“impôt sur les successions”) ;

b) if one of the beneficiary is a resident of France at the time of the death and has been domiciled in France at least 6 years during the last 10 years before the death, he will be subject to inheritance tax on the assets located in and outside of France. This provision is subject to tax treaties.

If the death occurred outside of France, then tax forms 2705, 2705-S and 2706 should be filed with the French tax administration no later than 12 months after the date of death. The tax forms can be filed by the beneficiary or by his solicitor (« notaire »). Not taking into account the residency of the deceased, if the death occurred in France, the tax forms should be filed with the French tax administration no later than 6 months after the date of death.

Once completed, the tax forms should be sent to the following address:

Recette des non-résidents
TSA 50014
10, Rue du Centre
93465 NOISY-LE-GRAND CEDEX
FRANCE

For more information, please visit the French tax administration website here or here


3 – A person dies. Where will their assets be taxed?

Subject to provisions of a tax treaty, the taxation of assets given as inheritance depends on the tax residency of the deceased :

If the deceased had their tax residency in France, then should be reported to the French tax administration :

  • moveable assets (furniture, French and foreign securities, money…),
  • real properties (house, apartments, land…) located in France and outside of France,
  • Premiums paid after the 70th birthday of the deceased, under life insurance policies subscribed by the deceased as of November 20th 1991. Is taxable only the fraction of premiums paid in excess of 30,500 € regardless of the number of contracts and beneficiaries.

    If the deceased was not a resident of France for tax purposes, the assets that should be declared depend on the domicile of the person receiving the assets. If the beneficiary is a resident of France for tax purposes on the day of death and has been for at least six years in the ten years preceding the date of death, all movable and immovable French and foreign assets are taxable in France. If the beneficiary is domiciled outside of France, only properties in France are taxable.


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