Part One: State taxes

The time limits for the registration of the declarations that the heirs, donees or legatees have to make of the property due to them or transmitted by death are: Six months, from the day of death, when the person whose estate is being taken over died in mainland France; One year, in all other cases.

The time limits provided for in Article 641 are extended to twenty-four months for inheritance declarations involving real estate or real estate rights for which the deceased’s right of ownership was not established before his death by a duly transcribed or published deed, provided that the notarised certificates mentioned in 3° of article 28 of decree n° 55-22 of 4 January 1955 reforming land registration, relating to such property, are…

In the departments of Guadeloupe, French Guiana, Martinique, Mayotte and Réunion, the deadlines for registering the declarations referred to in article 641 are: – six months from the day of death, where the person whose estate is being collected died in the department where he was domiciled; – one year in other cases. However, as far as Réunion is concerned, the time limit is two years from the date of…

With regard to all assets bequeathed to the départements and to any other public or public utility establishments, the time limit for payment of transfer duties by death shall only run against the heirs or legatees seized of the estate from the day on which the competent authority has ruled on the request for authorisation to accept the legacy, without the payment of duties being able to be deferred beyond…

The provisions of article 644 relating to the period within which the heirs or legatees seized of the estate are required to pay the death duties on these assets. This period runs, for each heir, only from the day on which the competent authority has ruled on the request for authorisation to accept the legacy, without the payment of the duties being able to be deferred beyond two years from…