France inheritance tax and unclaimed estate regulations

In France, inheritance taxation is determined by the relationship between the deceased and the heir, as well as the total value of the estate. Spouses and partners in a Pacs enjoy a total exemption from inheritance tax. Other heirs benefit from varying tax-free allowances; for instance, children receive an allowance of 100,000 euros, while grandchildren receive 1,594 euros. Beyond these thresholds, progressive tax rates apply, which can reach up to 60% for individuals with no familial link to the deceased.

Regarding unclaimed estates, a succession is declared vacant if no heirs are identified or if all known heirs renounce their rights within six months of death. In such cases, a judge may appoint the Domaine, a service of the Direction générale des finances publiques, to manage the estate's assets and liabilities. While heirs may still claim rights for up to 10 years, the state can eventually request possession of the estate through a court. When the state recovers these funds, 75% is allocated to the Fondation du patrimoine.