Inheriting real estate in France

Proof to the land registry

According to the French land register regulations, the right of inheritance must be proven by an inheritance title in order to enable the legal successor to be entered in the property register. Such titles can be an inheritance contract, a will, a notarial deed establishing the legal heirs or the European Certificate of Succession. A will drawn up before a notary in Germany is also recognized. If the German courts have jurisdiction, a German certificate of inheritance or a declaratory judgment from a German court will also be accepted. Irrespective of these conditions, the acceptance of an inheritance in France is usually carried out by a notary. The documents mentioned above are attached to the notarization.

Who is responsible for issuing the certificate of inheritance?

Responsibility for establishing the right of succession is determined by the European Succession Regulation. This regulates cross-border succession cases. The last habitual residence of the deceased is decisive for the question of competent courts and applicable law.

With which notaries can I declare the acceptance of inheritance?

Any notary in France can carry out the notarized acceptance of inheritance. In Berlin, the acceptance of inheritance can also be notarized by the consul at the embassy. The following documents are usually required to prepare the notarization:

• Proof of inheritance
• Replacement declaration for the certificate of notoriety in the case of intestate succession
• Death certificate
• Certificate of testamentary dispositions
• Certificate of life insurance
• Bank certificate of existing assets
• Notarized purchase contract for real estate in France
• Proof of cadastral value
• Current extract from the land register
• French tax number for foreigners or French nationals

Do documents have to be translated into French?

Yes, all documents that are not in French must be submitted together with a translation by a sworn translator. In addition, certain foreign documents that are not recognized under the European Succession Regulation or international law may require an apostille or legalization.

Does a French tax return have to be submitted when the heirs are entered in the land register?

French inheritance tax must be declared and paid before the heirs are entered in the land register. This is a necessary step to ensure that all tax obligations are met and that the registration can be carried out without delay.

When and how is the transfer to the heirs carried out?

Once the deed of acceptance of inheritance has been issued and the property has been assigned, the application for entry in the land register can be made. This entry is important to officially confirm and legally secure the property rights of the heirs.

French inheritance tax

The rules on French inheritance tax apply if

• the deceased is resident in France for tax purposes or
• the assets to be transferred are located in France

As the rules on French inheritance tax change rapidly from time to time, the rules at the time of the deceased’s death are decisive. The following section provides a brief overview of the current tax situation.

Tax relief

The inheritance tax allowance depends on the relationship between the deceased and the heirs. And can amount to up to €100,000 for the closest relatives.

When is inheritance tax due?

In France, the deadline is based on the place of death of the deceased. If the deceased died within France, this is 6 months. If the deceased died outside France, the deadline is 12 months.

Can German inheritance tax also be payable on an inheritance in France?

If the deceased or the heir is resident in Germany, German inheritance tax is generally also payable. Double taxation can be avoided in whole or in part by offsetting the French inheritance tax against the German inheritance tax.

Att. Prof.* Dr. Stephan J. Lang