The notary's role in France
In France, a notary is a public officer appointed by the Minister of Justice. A notarial deed is required to transfer real estate, whether by sale, gift or inheritance, and the notary collects the related taxes on behalf of the State.
Inheriting from a relative in France
The notary identifies the heirs, draws up the succession deeds and files the inheritance tax return. When the death occurs in mainland France, the return is due within six months; the deadline is twelve months when the death occurs abroad.
Within the European Union, the Succession Regulation of 4 July 2012 generally applies the law of the country where the deceased was habitually resident, unless the deceased chose the law of their nationality. A European Certificate of Succession can be issued to prove heirs' rights in other Member States.
French inheritance tax may apply to property located in France and, depending on where the deceased and the heirs live, to other assets. Tax treaties can change the outcome; we review your situation with your advisers.
Selling or buying property
You can sign the preliminary contract and the deed of sale through a remote notarial power of attorney. On a sale, the notary calculates and pays any capital gains tax out of the sale price; specific rules apply to non-resident sellers.