Money, tax and inheritance · French law
French inheritance tax: instalments or deferred payment
Informational guide. An independent qualified legal review has not been completed.
Inheritance tax is generally paid when the return is filed. Instalments or deferral may be requested subject to conditions, security and interest. Property concerned and time periods differ by route. Prepare the request with the return and check the rate for its year. This tax credit is neither a tax waiver nor an automatic extension of the reporting deadline.
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Does requesting time automatically secure approval?
No. Conditions, guarantees and administrative approval require examination. Filing is not an approved credit.
Read the references3 free questions at signup. Avoid names and sensitive information.
What you leave withA security, route and cost pack with unknowns and the dated rate for the application.
Start with the practical sectionWhich payment are you seeking to split or defer?
Instalments spread payment within an authorised framework; deferral postpones certain payment events under its own conditions. This guide prepares a payment-credit request rather than calculating inheritance tax. Difficult-to-sell assets alone do not establish approval.
References : Code général des impôts 1717 · Paiement des droits de succession · Comment payer les droits de succession
Which assets fit which route?
Identify estate composition, relevant tax and requested mechanism. Certain illiquid assets can change instalment conditions; deferral can concern rights related to bare ownership within its framework. Business transfers require examination of their special regime.
| Route | Preliminary question | Confirm |
|---|---|---|
| Instalments | Requested spread and relevant assets | Duration, payments and conditions |
| Deferral | Relevant tax and payment event | Specific postponement conditions |
| Business transfer | Special qualifying framework | Appropriate rate and guarantees |
References : Code général des impôts 1717 · Paiement des droits de succession · Comment payer les droits de succession
Which security should accompany the request?
The request needs guarantee proposals and records required under the framework. Connect tax, payment dates and guarantees. Describing sufficient wealth does not replace administrative examination and acceptance of security.
- Relevant tax and instalment or deferral request.
- Assets and supporting records.
- Proposed guarantees and requested evidence.
References : Paiement des droits de succession · Comment payer les droits de succession
How should you read the 2026 interest cost?
DGFiP states a 2% ordinary rate for requests made from 1 January 2026. Distinguish request year from the date a guide was read. The educational calculation uses that rate without reproducing an official schedule or special scheme.
References : Comment payer les droits de succession
What does €10,000 remaining due for one year show?
The reference assumes principal stays constant throughout the chosen duration. It does not reduce debt after each payment, add fees or certify actual interest due. Keep guarantee unknowns visible; a calculated amount does not grant payment credit.
References : Comment payer les droits de succession
Why does credit not replace the tax return?
With €10,000 outstanding throughout twelve months at an illustrative 2%, simple interest is €200. Intermediate payments or another framework would change cost. A credit request does not replace the inheritance return or its separate deadlines.
Fictional example: €10, 000 assumed fully outstanding for twelve months at the DGFiP's ordinary 2026 rate of 2% gives €200 illustrative interest. Instalments or a special regime change the cost.
References : Code général des impôts 1717 · Paiement des droits de succession · Comment payer les droits de succession
What else should you check?
Does requesting time automatically secure approval?
No. Conditions, guarantees and administrative approval require examination. Filing is not an approved credit.
Do illiquid assets affect the instalment framework?
They can change instalment conditions within the relevant framework. Identify assets and rules rather than assuming one universal duration.
Does deferral necessarily cover the whole estate?
No. Deferral concerns admitted rights and cases. It is not automatic for every amount in every estate.
Is a 2025 guide's rate the rate for a 2026 request?
Verify request year and the corresponding official rate. DGFiP states 2% for ordinary requests from 1 January 2026.
Does business succession always use the ordinary regime?
No. Specific conditions and rates may apply. The ordinary tool excludes that regime rather than treating it as identical.
Which sources support this page?
Official texts remain in French. The explanations above describe French law. A source check records a reading date; it is not qualified legal review.
- Code général des impôts 1717Source checked : · Version from 1979-09-16
- Paiement des droits de successionSource checked :
- Comment payer les droits de successionSource checked :