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Article 656 of the French General Tax Code

Transfers by death are registered with the tax department of the deceased’s domicile regardless of the location of the movable or immovable assets to be declared.

Inheritance declarations of persons not domiciled in France are filed with the department designated by the minister responsible for the budget.

Original in French 🇫🇷
Article 656

Les mutations par décès sont enregistrées au service des impôts du domicile du décédé quelle que soit la situation des valeurs mobilières ou immobilières à déclarer.

Les déclarations de succession de personnes non domiciliées en France sont déposées auprès du service désigné par le ministre chargé du budget.

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