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Inheritance tax is due on property transferred by will, by intestate succession or donation before death. Donation of gifts made within 15 years of death are taken into account (CGI, Art 784).

If the deceased was a French tax resident at the time of death, all assets of the estate are subject to inheritance tax, whether the beneficiary is a French tax resident or not, and whether the assets are in France or not. This is subject to any applicable tax treaty (see below for the convention with the UK) (CGI, Art 750 ter).

if the deceased was not a French tax resident at the time of death, and:

1. Ìý

   •ÌýÌýÌýÌý the beneficiary is a French resident or was at least for at least six years during the last ten years preceding that in which they receive the property, all French and worldwide assets are subject to inheritance tax

2. Ìý

   •ÌýÌýÌýÌý the beneficiary is not