Hi Sally,
I am thinking that in your situation the detail of the UK inheritance would list the assets, their value and a calculation which includes UK tax exemption.
No tax to pay as a resident here.
I have searched far and wide to try and find out exactly how to complete the relevant forms.DE
I am a French resident +6 years, inheritance from U K
Can anyone please confirm if this is correct or not?
déclaration de succession. 2705-SD
page 1 completed details of the deceased.
page 2 details of the marriage regime. Nothing else completed under OU
Déclaration de succession 2705-S-SD
Details of declarant. Héritier.
Dévolution Successorale = all the names of inheritors, dob, link to deceased. EVEN IF THEY ARE NOT RESIDENT IN FRANCE ?
Page 2.
List the inheritors in France, (members of the same family) and amount received in euro.
Sign date at bottom.
INCLUDE with these two French forms:
Copy of UK probate
Copy of death certificate (UK)
Copy of IT400 (UK)
Does anything else need to be written on the forms or any other documents needed?
@salma I attach the two documents the impots sent to help me complete the 2705 forms.
bis MODELES SUCCESSION avec actif passif 2705-S et 2705-S-SDpdf.pdf (2.7 MB)
Traduction francais -anglais des formulaires 2705-SD et 2705-S-SD.pdf (333.7 KB)
Your questions re: Dévolution Successorale - I listed all inheritors as written in the Will and provided an estate summary on the S-SD form.
I sent the forms with a covering letter only and no other documents were requested.
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Brilliant, thanks so much.
One (hopefully ) last question. On the first form listed, I don’t have any details regards funeral expenses or other debts that needed to be paid etc as I wasn’t an executor. Can I leave that part blank, not sure I will be able to gain access to those details.
@Salma if the estate admin has been completed by the executor(s), you can request a copy of an estate summary which should provide these details.
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I have a few more questions
I now have list of other inheritors (based in the UK)to include on form. The forms don’t seem to want to know how much of the estate was received by each person whether in France or the UK. Should this be included?
I am a bit lost with the actif and the passif de la succession . Am I right that the actif is the assets, money in bank, property sold etc? And the passif the debts , expenses etc taken from the estate before the remainder was distributed? Does the form require the total amount for each category or a detailed translated breakdown?
I am intrigued by the following excerpt (full disclosure -from an AI tool), which is consistent with the experiences of some SF members (referred to in an earlier post on this thread). The question posed was whether in practice tax advisers/notaires/tax offices etc would consider it necessary to file a French declaration of assets received from a UK inheritance, where there are no French assets in the estate, and the deceased was UK resident etc. The summary below says - unnecessary to file. I honestly do not know if the summary is correct. However if and when the situation arises for me, a French resident who is a likely future beneficiary of a UK estate with no French assets,(which I obviously hope is as far away as possible in time terms) I will need to seriously consider the approach set out in the excerpt below.
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This pretty much sums up the tax situation.
Why some people insist on pressuring the tax authority that taxes them asking ‘are you sure you dont want a slice of my inheritance’ when the tax situation is clearly stated is beyond me.
Take what is due to you, keep on file written evidence such as @George1 has shown, and enjoy the proceeds that someone has kindly left you.
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Surely, at some stage, France will want to know if one has come into a lot of money/property in UK? or is it simply noted somewhere on the Worldwide Income Declaration the following year. (Perhaps in the “gift” category?
I only ask as the French State is quite helpful to those on low income/below tax threshold and might not be best pleased to be “helping” someone who is not in such dire straits after all… ???
I trust the information from the French gouv websites more than AI! The AI info is misleading /wrong.
I am finding the tax form a challenge, but will complete it nonetheless - as I am legally obliged to do.
I was advised that no declaration was needed when my father died as his estate was in the UK and he was UK resident - therefore the estate was settled and tax paid if needed in the UK.
https://www.blevinsfranks.com/france-uk-double-tax-treaty-inheritances/
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Hello @Salma I don’t knowif you are Resident in France.
But, the Fr Tax Offices are usually helpful. Why not make an appointment and speak with someone ??
Hello Stella. My local impots gave me the same annotated forms that Sarah shared above. They couldn’t assist me more than that sadly. Resident more than the last 6 years, inheritance above the non declarable amount.
@Salma in response to your questions and from my own experience of completing these forms -
I listed the inheritors, their addresses and relationship to the deceased but did not state each person’s share of the estate.
You are right re: actif/passif section and the figures in euros that I provided were for property, contents, bank and then the funeral expenses, using £/€ exchange rate at date of my uncle’s death.
Once Paris impots have processed the paperwork, you should receive a ‘declaration of succession’ letter as a Certificat de Non-Exigibilité de l’Impôt.
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Thanks very much for your help again. 
I share @Salma ’s understanding that a declaration of an inheritance received by a French resident is obligatory.
However I’m sure I’m not the only one who appreciates one of the ‘endearing’ features of life in France, being the ‘daylight visible’ between the strict law of the land - and its actual application. There are enough examples available (@PeterJ ‘s example is timely) of (some) tax offices advising, or tacitly accepting, that they don’t want to go to the time and trouble of opening a dossier, on a case with zero French tax at stake. They presumably have bigger fish to fry. Accordingly those offices do not seem to require a declaration of inheritance from UK estates with no French assets.
Personally what I think I would probably do if I ever find myself in this situation is to attach a wording in the ‘Mention Expresse’ section of my income tax return, to show good faith, and to give the tax office the opportunity to ask for more information - should they wish. There is little to lose by so doing.
Here’s one I made earlier…
“On XX/XX/2026 I received an inheritance of UK property valued at xx xxx €. The deceased,(insert full name, last address and date of death), was at all times resident in the UK, and his/her estate was entirely comprised of UK situs assets. Under Article IV(a) of the 1963 UK/France Estate duty treaty, the inheritance is only taxable in the UK. The entire estate has been declared to His Majesty’s Revenue & Customs (HMRC) by X’s Executors, and has been fully settled to HMRC’s satisfaction. HMRC’s tax reference for dealing with the estate and its UK inheritance tax liability is xxx/xxxxx. Please let me know should you require any additional information .”
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An update. I received a certificate that no tax is due. I would be careful however of trusting some 'expat ’ expert tax/investment websites .
Being informed that a person inheriting from the UK should not be required to pay tax in France, is not the same as à person inheriting from the UK is not required to let the relevant tax dept know!
If you have resided in France over a certain amount of time and have inherited over a certain amount of money - you are legally obliged to declare it, with strict financial penalties if you don’t.
So please, if you are a position where these rules might apply, do be careful to get the correct advice. 
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