France Real Estate News
The inheritance contract is on the table with a pencil and a small house.

Inheritance without surprises

Client:

🔍 Good afternoon, Madam Notary. I have a question about inheritance tax. My sister and I inherited a house worth €250,000 from our mother. We’d like to understand what taxes and expenses we will face.

Notary:

📘 Good afternoon! Of course, I’ll explain everything in detail. In your case:
🏠 The house is valued at €250,000.
🏦 The bank account contains €3,000.
🪑 Furniture is estimated at 5% of the property’s value, which is €12,650.
💼 The total value of the inheritance is €265,650.

Client:

📊 Understood. How is it divided between my sister and me?

Notary:

⚖️ It is split equally. Each of you will inherit €132,825.

Client:

💡 What tax deductions are we entitled to?

Notary:

✅ French law allows for a tax deduction of €100,000 per direct-line heir.
📉 This means the taxable amount for each of you is €32,825.

Client:

📈 And how much tax will we have to pay?

Notary:

💰 Taxes are calculated on a progressive scale:
1. 5% on the first €8,072 → €403.60
2. 10% on the amount from €8,073 to €12,109 → €403.60
3. 15% on the amount from €12,110 to €15,932 → €572.55
4. 20% on the remaining amount → €3,379.20

The total inheritance tax for each of you will be €4,759.

Client:

💵 So, together with my sister, we’ll pay €9,518?

Notary:

✔️ Exactly.

Client:

📜 Are there any other expenses?

Notary:

📑 Yes, there are additional property registration costs:
1. 📌 A fixed fee of €125.
2. 📌 A property security contribution of 0.10% of the house value, which is €250.

📊 The total additional costs are €375, which will be split between you and your sister.

Client:

💡 So, I’ll pay about €4,946?

Notary:

✔️ That’s correct.

Client:

🤔 What if I were the sole heir?

Notary:

If there were only one heir:
• The total inheritance would still be €265,650.
• After the €100,000 deduction, the taxable base would be €165,650.

💰 The tax would be calculated as follows:
1. 5% on the first €8,072 → €403.60
2. 10% on the amount from €8,073 to €12,109 → €403.60
3. 15% on the amount from €12,110 to €15,932 → €572.55
4. 20% on the remaining €149,718 → €29,943.60

📊 The total tax would be €31,324.
📌 Including additional costs, the total would be €31,699.

Client:

😮 That’s much more! It’s good that the inheritance is shared. Thank you for explaining!

Notary:

😊 You’re welcome! If you have more questions, don’t hesitate to ask.