How much is French Inheritance Tax in 2020

French Inheritance Tax Rates 2020

French Law Consultancy overview of French inheritance tax rates and exemptions 2020

Spouses and Registered Civil Partners / PACS partners are tax free.

Children from each parent to each bloodline or adopted child is taxed as follows: 100,000 Euros tax free. Anything above that is taxed on the following rates:

Less than 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%

1,805,677 € upwards 45%

Siblings

15,932 € tax free, then the following rates apply

the next 24,430 € at 35%

24,430 € upwards at 45%

Nephews and Nieces

7,967 € tax free then the rest at 55%

Non related beneficiaries

1,594 Euros tax free, then 60% applies
This 60% band includes Step Children, Unmarried Partners

For more information please contact John Kitching on 01663 745488 or john@french.legal

www.frenchlawconsultancy.com