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Article D3324-39 of the French Labour Code

In the event of the employee’s death, his heirs request the liquidation of his rights.
The tax regime provided for in 4 of III of article 150-0 A of the General Tax Code ceases to apply to them from the seventh month following the death.

Original in French 🇫🇷
Article D3324-39

En cas de décès du salarié, ses ayants droit demandent la liquidation de ses droits.
Le régime fiscal prévu au 4 du III de l’article 150-0 A du code général des impôts cesse de leur être attaché à compter du septième mois suivant le décès.

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