French inheritance tax is charged on French property whoever owns it, so a UK owner's French house or holiday flat is generally taxed in France on death, no matter where the owner lived. The tax, known as droits de succession, is paid by each person who inherits based on their relationship to the person who died, not by the estate as a whole, and a long-standing UK-France treaty means the same property is not usually taxed twice.
That is the short answer. The detail matters, because France taxes close family and distant beneficiaries very differently, and French succession law can decide who inherits regardless of what a will says. This guide sets out the rules for England and Wales residents who own a home in France. Figures are current as at August 2026 and are subject to change.
Is a French property subject to French inheritance tax?
Yes. France taxes real estate located on French soil under the situs rule, which means the country where the property sits has the first right to tax it. This applies whether the owner was resident in France or in the UK, and whether the property is a main home, a second home or a rental (impots.gouv.fr, as at August 2026, subject to change). A French bank account or French shares held by a UK resident can also fall within the French net, so the position is worth checking asset by asset.
How French inheritance tax differs from UK inheritance tax
The two systems work in genuinely different ways, which is where many UK owners are caught out. UK inheritance tax is charged on the estate before anything is shared out, at a single main rate. French tax is charged on each beneficiary's share, at rates that depend on how closely related they were to the person who died.
| Feature | England & Wales (IHT) | France (droits de succession) |
|---|---|---|
| Who is taxed | The estate as a whole | Each beneficiary on their share |
| Surviving spouse | Generally exempt | Fully exempt |
| Children | No child-specific allowance | €100,000 allowance each, per parent |
| Main rate | 40% | Progressive, 5% to 45% for children |
| Reserved share for children | No | Yes (forced heirship) |
UK figures: gov.uk/inheritance-tax. French figures: service-public.gouv.fr. Both as at August 2026, subject to change. The UK nil-rate band is £325,000 and the residence nil-rate band up to £175,000, fixed at these levels until 5 April 2031 as announced at Budget 2025 (gov.uk, as at August 2026, subject to change).
French inheritance tax rates and allowances
Each beneficiary first deducts a tax-free allowance set by their relationship, then pays tax on what is left. A surviving spouse or registered PACS partner pays no French inheritance tax at all (service-public.gouv.fr, as at August 2026, subject to change). Children in the direct line each receive a €100,000 allowance from each parent, and this allowance renews after 15 years for lifetime gifts.
| Beneficiary | Tax-free allowance | Rates above the allowance |
|---|---|---|
| Spouse or PACS partner | Fully exempt | No tax |
| Child or parent (direct line) | €100,000 | 5% to 45%, progressive |
| Sibling | €15,932 | 35%, then 45% |
| More distant or unrelated | Lower allowances | Higher rates apply |
Source: service-public.gouv.fr, as at August 2026, subject to change.
For a child inheriting above the €100,000 allowance, the direct-line scale is progressive across seven bands.
| Taxable share (after allowance) | Rate |
|---|---|
| Up to €8,072 | 5% |
| €8,072 to €12,109 | 10% |
| €12,109 to €15,932 | 15% |
| €15,932 to €552,324 | 20% |
| €552,324 to €902,838 | 30% |
| €902,838 to €1,805,677 | 40% |
| Above €1,805,677 | 45% |
Source: service-public.gouv.fr, as at August 2026, subject to change.
Forced heirship: France can decide who inherits
France applies forced heirship, known as the réserve héréditaire, which reserves a fixed portion of an estate for the deceased's children. A parent cannot freely leave a French property to a spouse alone, or to one child over another, if that cuts across a child's reserved share. This often surprises UK owners, whose home law lets them leave assets to whomever they choose.
Since the EU Succession Regulation, often called Brussels IV, came into force on 17 August 2015, a person can elect in their will for the law of their nationality to govern their succession. A UK national can therefore state that the law of England and Wales should apply to their French estate, which can displace French forced heirship for the property. This choice has to be made expressly and correctly, so it is an area where taking advice before signing tends to matter, and where a French notaire and a UK adviser often work together. France also has domestic rules that can let a disinherited child claim compensation from French assets, so an election does not always settle the position by itself. The way a will is drafted here interacts closely with wider estate planning, so the French and UK documents are best read together rather than in isolation.
Will you pay inheritance tax twice?
Usually not on the same property. The UK and France signed a treaty on estates in 1963, still in force, which allocates taxing rights and gives relief so the same asset is not taxed in full by both countries (legislation.gov.uk, as at August 2026, subject to change). Where a UK resident's worldwide estate is within UK inheritance tax and a French property has already been taxed in France, HMRC generally gives a credit for the French tax against the UK tax due on that same property, so relief flows one way rather than a double charge (gov.uk, as at August 2026, subject to change). The credit is limited to the amount of UK tax on the property, and the interaction depends on residence and where each asset sits, which is why a full picture of both estates is helpful before drawing conclusions. Our guide to UK inheritance tax sets out the domestic side in more detail.
- French property is taxed in France on death whoever owns it (impots.gouv.fr).
- French tax is paid by each beneficiary, not by the estate (service-public.gouv.fr).
- Spouse or PACS partner: fully exempt. Each child: €100,000 allowance, then 5% to 45% (service-public.gouv.fr).
- A UK national can elect England and Wales law in a will under Brussels IV, in force since 17 August 2015.
- The 1963 UK-France treaty and HMRC credit relief guard against the same property being taxed twice (gov.uk).
Timescales, forms and who deals with it
A French estate is administered through a notaire, a public official who handles the transfer of property and the succession filing. The declaration and any tax are due within set deadlines that differ depending on where the death happened.
| Item | Detail |
|---|---|
| Deadline, death in France | 6 months from the date of death |
| Deadline, death outside France | 12 months from the date of death |
| Main declaration form | Cerfa 2705-SD |
| Who administers | A French notaire |
Source: impots.gouv.fr, as at August 2026, subject to change.
This guide describes the law of England and Wales as the reader's home jurisdiction. Scotland has its own succession law, including legal rights for a spouse and children, and Northern Ireland has a separate but broadly similar system. A person resident in Scotland or Northern Ireland who owns French property would read their home-law position differently, and the French rules above would still apply to the French asset.
Frequently asked questions
Do UK owners pay French inheritance tax on a French property?
Generally yes. France taxes real estate located in France on death whoever owned it, so a UK owner's French home is within French inheritance tax regardless of where the owner lived (impots.gouv.fr, as at August 2026, subject to change). How much is due depends on who inherits and their relationship to the person who died.
Who pays French inheritance tax, the estate or the beneficiaries?
Each beneficiary pays on their own share, which is different from the UK, where the estate is taxed before assets are shared out. French rates and allowances are set by the beneficiary's relationship to the deceased (service-public.gouv.fr, as at August 2026, subject to change).
How much can children inherit tax free in France?
Each child receives a tax-free allowance of €100,000 from each parent, with tax then charged on the excess on a progressive scale from 5% up to 45% (service-public.gouv.fr, as at August 2026, subject to change). A surviving spouse or PACS partner is fully exempt.
Can I leave my French house to my spouse instead of my children?
Not freely by default, because France reserves a fixed share of an estate for children under forced heirship. A UK national may be able to elect the law of England and Wales in their will under the EU Succession Regulation, in force since 17 August 2015, which can change who inherits the French property. France also has rules that can let a child claim compensation from French assets, so this is general information rather than a settled outcome, and advice before signing is common.
Will I have to pay inheritance tax twice on my French property?
Usually not on the same property. A 1963 UK-France treaty and HMRC credit relief mean French tax paid on the property is generally credited against any UK inheritance tax due on it, up to the amount of the UK tax (gov.uk, as at August 2026, subject to change). The exact position depends on residence and where each asset sits.
Does a UK will cover a French property?
A UK will can deal with a French property, and many owners either add a choice-of-law election to it or make a separate French will that mirrors it. The documents need to be consistent, because a French notaire administers the French asset. This is an area where UK and French advisers often coordinate the drafting; our guide to how to write a will covers the UK side.