Do UK or French inheritances need to be declared on French tax return?

There is often confusion between inheritances and ordinary income

We look at how you should be declaring an inheritance in France

HJBC / Shutterstock

Published Tuesday 23 May 2023 - 09:07 Modified Tuesday 23 May 2023 - 09:07

Reader question: I would like to know if an inheritance received, whether in France or the UK, has to be declared in the annual income tax return. Does the amount make a difference?

In short no, inheritances do not have to be declared in the annual declaration of income for tax in France (Impôt sur le revenu) as they are not seen as part of your normal declarable income. This holds for all amounts.

They might, however, have to be declared as inheritances.

There are specific forms for this but they are usually filled in by the notaire in the case of dealing with the estate of someone who has died in France.

As for whether or not any French inheritance tax is due, this depends on who you inherit from ie. their relation to you as there are allowances for family members and where they lived, as well as double tax treaties in force between countries.

For example, no French tax is due on inheritances from a UK resident with no French-based property.