Civil partner and inheritance tax under French law

This article sets out the applicable rules, their conditions and their limits.

Principle of exemption from inheritance tax

Legal basis

Article 796-0 bis of the French General Tax Code provides for a full exemption from inheritance tax in favour of the partner bound to the deceased by a civil partnership. This exemption applies to successions opened on or after 22 August 2007.

Tax assimilation to the surviving spouse

For tax purposes, the civil partner is treated in the same way as the surviving spouse. No inheritance tax is payable on the assets received.

Distinction between tax rights and civil law rights

Absence of reserved heir status

Unlike the surviving spouse, the civil partner is not a reserved heir. In the absence of specific provisions, the civil partner has no automatic inheritance rights.

Requirement of a will

The civil partner may inherit only if expressly designated by the deceased in a will. Such designation must comply with the limits of the disposable portion where reserved heirs exist, in particular descendants.

Conditions for applying the exemption

Proof of the civil partnership

The surviving partner must produce a certificate of registration of the civil partnership in order to benefit from the tax exemption.

Partnerships concluded abroad

The exemption also applies to persons who have entered into a civil partnership abroad, provided that it can be demonstrated that the partnership is equivalent to a French civil partnership.

Scope of the tax exemption

Assets concerned

The exemption applies to all assets received by the surviving civil partner, whatever their nature, in particular:

• real property,
• movable assets,
• securities,
• life insurance contracts.

Case law confirmation

The Court of Cassation has confirmed the application of this exemption, notably in decisions of 9 February 2012 (Second Civil Chamber) and 11 October 2023 (Commercial Chamber).

Issues in international successions

In successions involving a foreign element, in particular where assets are located abroad, it is necessary to distinguish:

• the civil law applicable to the succession,
• the French tax treatment applicable to the civil partner,
• and any taxation that may apply in the other State concerned.

The exemption provided for under French law does not automatically extend to foreign taxation.

For further information

For an overall analysis of successions involving an international context, you may consult:

• Inheritance in Spain: assistance for French-speaking heirs
• Inheritance tax in Spain