Article 800 of the French General Tax Code
I. – Heirs, legatees or donees, their guardians or curators, are required to complete a detailed declaration. The following are exempt: 1° The successors in direct line, the surviving spouse and the partner bound by a civil solidarity pact where the gross assets of the succession are less than €50,000 and on condition that these persons have not previously benefited, on the part of the deceased, from an unregistered or…