French Inheritance tax and Gift tax for children
The first €100,000 per child are exempted from inheritance tax.
|
Share
per child |
Rate
|
|
Not exceeding €8,072 |
5% |
|
Between €8,072 and €12,109 |
10% |
|
Between €12,109 and €15,932 |
15% |
|
Between €15,932 and €552,324 |
20% |
|
Between €552,324 and €902,838 |
30% |
|
Between €902,838 and €1,805,677 |
40% |
|
Over €1,805,677 |
45% |
Spouse exemption applies for inheritance tax purposes.
Other inheritances and gifts
|
Amount
submit to tax after reduction |
Rate |
|
Between
siblings (up to €24,430) |
35% |
|
Between
siblings (over €24,430) |
45% |
|
Between
parents up to the 4th degree |
55% |
|
Over
the 4th degree and between non parents |
60% |
