Inheriting Assets as a French Resident

Offshore Tax with HTJ.tax · Mar 6, 2026 · 1m

Becoming a French tax resident can significantly change how inheritances are taxed—especially when assets or family members are located abroad. In this episode, we explain when France taxes inheritances received by residents and how cross-border coordination works.🇫🇷 1️⃣ The Six-Out-of-Ten-Year RuleFrance may impose inheritance tax on a beneficiary if they have been resident in France for at least six of the previous ten years at the time of the inheritance.Under this rule:• France may tax the inheritance even if – the deceased lived abroad, and – the assets are located outside France.The…