Yes. Non-residents can inherit property in France, but French inheritance law and tax still apply to assets located in the country. Beneficiaries are taxed based on their relationship to the deceased, regardless of where they live.
Legal and Tax Implications
When inheriting or owning assets in France, both legal and tax consequences must be carefully considered, especially for UK citizens.
Legally, French succession law automatically applies to property located in France, regardless of nationality or will, unless UK law has been expressly chosen under the EU Succession Regulation (Brussels IV). This means forced heirship rules may limit how assets are distributed, particularly if you have children or a blended family.
On the tax side, inheritance tax (droits de succession) is charged to each beneficiary based on their relationship to the deceased. Spouses and PACS partners are fully exempt, while children benefit from a €100,000 allowance. More distant relatives or unmarried partners can face tax rates up to 60%, making advance planning essential.
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