Property Inheritance tax

no problem but don’t forget to take account of any visa requirements…

Yes seems so and I was pleasantly surprised. That and inheritance tax, glad I stayed a tourist.

A word of caution before considering FranceTaxLaw, in particular, check with the SRA of the status of the owner. Anyone needing more information send me a message.

sounds intriguing …


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Did you find a solution? Once the guest season is done here, we’re off to see our notaire regarding a will as our girls are my stepdaughters.

There is no real solution to avoid IHT completely other than to become UK tax residents, it could be lessened if I formerly adopted the stepchildren which can only be done here now they’re adults but that would still mean a big chunk going to the impots as each child only has an IHT allowance of 100K each.

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If you can do the adoption it has to be better than having to pay 60% after a measly abattement of not quite 1600€.

I think the simplest and surest solution in such cases is to arrange things to that your wife outlives you.
Now there’s a dangerous notion for the notaire to float…

From each parent, no? So if you legally adopted them, they would have a 100K allowance when they inherit from whichever out of you and your OH goes first, and then another 100K allowance when the other of you follows. Am I wrong?

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You can also adopt your stepchildren (unlike the UK you can adopt an adult) which changes the IHT situation completely in the event of your wife predeceasing you.
Edited to say @Sandcastle @tim17 snap!
Argh should have read further upthread.

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I don’t think that’s correct, this shows only one allowance/reduction -


As far as I can find out… the surviving spouse might/will (in all probability) have an “estate” to leave on eventual death and thus the Inheritance Law clicks in again… with the tax-free levels coming into play for the heirs… once again

anyone got another slant/more info… ???

Yes but I think you’ll find that each inheritance is treated separately.
E.g. the allowance you get on inheriting from a sibling applies every time. If you have five siblings and they all leave you something, the process would be the same each time and you would get the same allowance each time.
The death of parent A is one inheritance, it is processed as per succession law and any taxes due are calculated and paid and the exercise is closed.
The death of parent B is a separate inheritance. It is processed as per succession law and any taxes due are calculated and paid.
If a child’s parents have separated and one or both has remarried, there has been no adoption, the direct line allowance will apply to its inheritance from its natural mother and its natural father, even if they’re no longer together, but not to the inheritance from any step parent.
That is how I have always understood it.
I have no experience of adoption but I imagine it would change things.

This explains more (extracted from a recent article) and updated to include 2021 information on a pending change to the law.
inheritance France.pdf (69.5 KB)


Good article, however the last section regarding EU 650/12 has recently changed. Changes come into force 1 Nov 21.

"On 13 August 2021, the French Constitutional Council will give its opinion regarding the “Law to strengthen republican principles” which was adopted on 23 July 2021. This ruling may have far reaching consequences… "

I’m searching for the update which tells us exactly what was agreed…

does anyone have the new link… ??

perhaps it’s been buried under all the covid data.

I was just about to post similar thing from France Tax Law, but given your warnings about them I was hesitating. However, I can’t find what you were alluding to…no record on the solicitor’s register?


The reform was approved on 13 August 2021 by the Constitutional Council.

Ah… cheers Jane … my brain is definitely swamped with covid data at the moment.
(glad you booked your 3rd)

Christophe Kelvin Dutertre (director of FranceTaxLaw) formerly of CKD Consultants and AFL (although I believe AFL asked him leave). Regular poster on FB Strictly Legal (and whose moderators are aware of his history). Having bought a house where he acted for the sellers, I can attest to him taking shortcuts. This said, I believe him to be very knowledgeable, but I would not engage him personally. Here is his lamentable SRA entry -

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