Money, tax and inheritance · Inheritance · property
Inheriting a house in France: the property attestation, its deadline, its cost and what to check before signing
When an estate includes French real estate, the notaire draws up an attestation de propriété that records the heirs as owners in the land register. It must be published within four months of the notaire being instructed, and heirs can be held liable if they instruct the notaire more than six months after the death (decree of 4 January 1955, article 33). Its price follows a regulated sliding scale, plus VAT and a 0.10% land-registry contribution.
- From the day the notaire is instructed
- Fee scale: 1.935% down to 0.532%
- Plus VAT and a 0.10% land-registry levy
- Official texts cited
- Sources checked on
- Drafted with AI assistance, our method
General legal information with official references and dated checks. It is not personalised advice: for a decision that commits you, have your situation checked by a qualified professional.
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Your notaire has sent the draft attestation for a property you are inheriting in France: I can go through it with you, point by point, and check the deadline and the fees.
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Does the notaire’s draft contain everything it should?
Tick what the notaire’s draft attestation contains and enter the value it uses: the worksheet flags missing entries under the 1955 decrees and works out the regulated fees. It does not replace the notaire’s own review and does not calculate inheritance tax.
Fictional example · What is missing and what the attestation costs
Article 29 of the decree of 4 January 1955 requires the attestation to state whether each heir or legatee has accepted, and on what terms. Have each heir’s option written in before signing; if an heir has not yet decided, the attestation will have to be corrected once they do.
- Draft entries checked
- 5 of 6
- Scale fee, before VAT
- €1,129.88
- Publication request, before VAT
- €18.87
- VAT at 20%
- €229.75
- Land-registry contribution (0.10%)
- €180.00
- Indicative total, before outlays
- €1,558.50
- Mark each discrepancy on the draft and send the list to the notaire before the signing appointment.
- Compare the quoted fees with the indicative total of €1,558.50 and ask for a breakdown of outlays and other formalities.
- For an heir born outside France, send a birth certificate extract and, where needed, its certified translation.
- Check that the same value appears in the inheritance tax return.
Fees use the scale in article A444-59 of the French Commercial Code for a single publication request, excluding outlays, other formality fees and overseas uplifts. The worksheet organises your review; it does not replace the notaire’s statement of fees.
What does the attestation de propriété do, and is it compulsory?
The property attestation (attestation de propriété immobilière) records that the deceased’s rights in French real estate have passed to the heirs or legatees, and it is published at the land-registry office (service de la publicité foncière) where the property lies: it is the document that puts the property in their names in the land register (fichier immobilier). It is compulsory whenever a house, flat, plot of land or a right such as a life interest (usufruit) passes on death (articles 28, 3°, and 29 of décret n° 55-22 of 4 January 1955).
Only an authentic deed received by a notaire practising in France can be published in the land register (article 710-1 of the Civil Code), so once French property is in the estate the notaire cannot be avoided, whatever the amount. The attestation is not the acte de notoriété, the deed that proves who the heirs are, and a notaire may draw up that deed only if the attestation is already published or is commissioned at the same time (article 69 of décret n° 55-1350 of 14 October 1955). One exception: a partition (partage) of all the properties, signed and published within ten months of the death, replaces the attestation (article 29).
Décret n° 55-22 of 4 January 1955 (land registration): article 28Décret n° 55-22 of 4 January 1955 (land registration): article 29Code civil (Civil Code): article 710-1Service-public.fr: Le recours à un notaire est-il obligatoire dans le cadre d’une succession ? (in French)Décret n° 55-1350 of 14 October 1955: article 69

How long does the notaire have to publish the attestation?
The notaire must publish the attestation within four months of the day they were instructed (requis) to draw it up, not four months from the death (article 33, A, of the decree of 4 January 1955). If the properties fall under more than one land-registry office, the deadline is extended by one month for each additional office.
The heirs have their own deadline. They can be held liable if they instruct the notaire more than six months after the death, or more than six months after an event that changes who inherits, what the estate contains or an heir’s option (article 33, and article 69 of the decree of 14 October 1955, which starts the period on the day of death). This is separate from the tax calendar: the inheritance tax return (déclaration de succession) is due within six months of a death in mainland France and within a year in other cases (article 641 of the Tax Code). In practice, instruct the notaire within six months and ask for the planned filing date.
Décret n° 55-22 of 4 January 1955 (land registration): article 33Décret n° 55-1350 of 14 October 1955: article 69Code général des impôts (Tax Code): article 641
Acte de notoriété, attestation, partition, tax return: which deed does what?
| Deed | What it does | When | Cost |
|---|---|---|---|
| Acte de notoriété | Proves who the heirs are, for banks in particular | At the start, together with the attestation if the estate includes property | €56.60 before VAT (article A444-66 of the Commercial Code) |
| Attestation de propriété immobilière | Records the heirs as owners in the land register | Published within 4 months of the notaire being instructed | Sliding scale from 1.935% to 0.532% of the value, plus VAT and the 0.10% contribution |
| Attestation rectificative | Corrects the heirs, the estate or an option already published | Notaire to be instructed within 6 months of the event that requires it | Not quantified here: ask the notaire for a breakdown |
| Partage (partition) | Allocates the properties and ends joint ownership | Covering all properties and published within 10 months of the death, it replaces the attestation | Partition duty of 2.50% (article 746 of the Tax Code), plus the notaire’s fees |
| Déclaration de succession (inheritance tax return) | Works out the inheritance tax owed to the State | Within 6 months of a death in mainland France, 12 months in other cases | Tax depends on the family relationship and the amount received |
Service-public.fr: Le recours à un notaire est-il obligatoire dans le cadre d’une succession ? (in French)Décret n° 55-1350 of 14 October 1955: article 69Code de commerce (Commercial Code): article A444-66Décret n° 55-22 of 4 January 1955 (land registration): article 28Décret n° 55-22 of 4 January 1955 (land registration): article 33Code de commerce (Commercial Code): article A444-59Code général des impôts (Tax Code): article 881 KDécret n° 55-22 of 4 January 1955 (land registration): article 29Code général des impôts (Tax Code): article 746Code général des impôts (Tax Code): article 641
What should you check in the notaire’s draft before signing?
Check first that the draft contains every entry the land registry requires, then that the figures match your family and the properties. A mistake is easy to fix before signing; after publication it needs a correcting attestation (attestation rectificative). Go through the draft line by line:
- the civil status of the deceased and of each heir or legatee: surname, first names in civil-status order, date and place of birth, address (article 5 of the decree of 4 January 1955);
- for each heir, whether they accepted the estate and how: outright, or up to the net assets (article 29);
- the shares, and the surviving spouse’s choice between a life interest in everything and a quarter outright, only the quarter being possible if a child is not from both spouses (article 757 of the Civil Code);
- each property: type, municipality, cadastral section and plot number, and lot numbers in a co-owned building (article 7);
- the origin of title, with the publication references of the deceased’s own deed: date, volume, number (article 32 of the decree of 14 October 1955);
- any will or gift between spouses (article 69 of the same decree);
- the value given to each property, which is the basis for the fees.
Décret n° 55-22 of 4 January 1955 (land registration): article 5Décret n° 55-22 of 4 January 1955 (land registration): article 29Code civil (Civil Code): article 757Décret n° 55-22 of 4 January 1955 (land registration): article 7Décret n° 55-1350 of 14 October 1955: article 32Décret n° 55-1350 of 14 October 1955: article 69
How much does the property attestation cost?
The fee for the attestation follows a regulated sliding scale applied, band by band, to the value of the property stated in the deed: 1.935% up to €6,500, 1.064% from €6,500 to €17,000, 0.726% from €17,000 to €30,000 and 0.532% above, before VAT (article A444-59 of the Commercial Code). On top come €18.87 before VAT per publication request (article A444-171), VAT at 20% (article 278 of the Tax Code) and the land-registry contribution (contribution de sécurité immobilière) of 0.10% of the value, paid to the State (article 881 K of the Tax Code).
For a house valued at €180,000, the fee is €1,129.88 before VAT. With the publication request and VAT that comes to €1,378.50, plus €180 of contribution: about €1,558.50 before outlays (débours), the sums the notaire advances for you, and any other formality fees, all of which should appear on the statement. The acte de notoriété is charged separately: €56.60 before VAT (article A444-66 of the Commercial Code).
Code de commerce (Commercial Code): article A444-59Code de commerce (Commercial Code): article A444-171Code général des impôts (Tax Code): article 278Code général des impôts (Tax Code): article 881 KCode de commerce (Commercial Code): article A444-66
What does article 33 of the French decree of 4 January 1955 say?
Les délais d'accomplissement de la formalité sont fixés comme suit :
A. - Pour les attestations notariées, quatre mois à dater du jour où le notaire a été requis.
La responsabilité des successibles peut être engagée, conformément au premier alinéa de l'article 30-4 si le notaire est requis plus de six mois après le décès, ou, dans les cas où un événement ultérieur modifie la dévolution de la succession, la masse héréditaire ou l'option des successibles, plus de six mois après cet événement.
[…]
Au cas où la publicité doit être opérée dans deux ou plusieurs services chargés de la publicité foncière, les délais ci-dessus prévus sont prorogés d'un mois pour chaque service en sus du premier.
In plain English: The notaire has four months from the day they are instructed to publish the attestation. The heirs can be held liable if they instruct the notaire more than six months after the death, or after a later event that changes the estate. Each additional land-registry office adds one month.
The four months do not run from the death: ask the notaire for the date they were instructed.
Which figures and scales should you know?
According to Insee, 647,818 people died in France in 2025. The other figures are rates and deadlines set by law, to apply to the draft you are reading.
- Fee on the band from €0 to €6,500, before VAT
- 1.935%
- in force since 1 March 2020 · Code de commerce, article A444-59
- Fee on the band above €30,000, before VAT
- 0.532%
- in force since 1 March 2020 · Code de commerce, article A444-59
- Publication deadline, from the day the notaire is instructed
- 4 months
- in force since 1 January 2022 · Décret n° 55-22 of 4 January 1955, article 33
- Window in which a partition of all properties replaces the attestation
- 10 months
- from the death · Décret n° 55-22 of 4 January 1955, article 29
- Land-registry contribution on the published value
- 0.10%
- in force since 1 January 2013 · Code général des impôts, article 881 K
Heirs abroad: which documents, and is a European Certificate of Succession enough?
An heir who lives abroad provides the same civil-status details as the others, normally through a birth certificate extract less than six months old (article 5 of the decree of 4 January 1955). If the heir was born outside France, the notaire can also rely on a birth certificate extract of any date or, failing that, on a passport, an identity card or an acte de notoriété; a document in a foreign language comes, where needed, with a translation certified by a translator on a list of court experts (article 75 of the decree of 14 October 1955).
A European Certificate of Succession, issued in a country bound by Regulation (EU) No 650/2012, proves heir status in the other member states, but it does not replace the attestation: the rules for recording property in a register remain national (article 1(2)(l) of the Regulation), and in France only a deed received by a notaire practising in France can be published (article 710-1 of the Civil Code). The French notaire therefore still draws up the attestation, relying on the certificate where useful.
Décret n° 55-22 of 4 January 1955 (land registration): article 5Décret n° 55-1350 of 14 October 1955: article 75Regulation (EU) No 650/2012 of 4 July 2012 (succession): articles 1, 62 and 69Code civil (Civil Code): article 710-1
What else do heirs ask about the French property attestation?
Can you sell the inherited house before the attestation is published?
Yes, the sale of an inherited French property can be signed before the attestation is published, but not without it: nothing can be recorded in the land register unless the attestation of transfer on death is published first or at the same time (article 32 of the decree of 14 October 1955). The notaire handling the sale files the attestation no later than the sale deed, and the deed must say so.
Is an attestation needed under a universal community marriage contract?
Yes. When a universal community marriage contract (communauté universelle) gives the community to the surviving spouse, an attestation is still needed for the properties concerned: article 69 of the decree of 14 October 1955 extends the obligation to transfers under a marriage contract giving unequal shares of the community (articles 1520 and following of the Civil Code), and to gifts between spouses.
What if an heir changes their option after publication?
When an heir exercises or changes their option after the French attestation is published, a correcting attestation must be drawn up and published (article 29 of the decree of 4 January 1955 and article 69 of the decree of 14 October 1955). The heirs must instruct the notaire within six months of that event (article 33). Exception: if the heirs publish a disposal such as a sale at the same office, no correcting attestation is needed.
Décret n° 55-22 of 4 January 1955 (land registration): article 29Décret n° 55-1350 of 14 October 1955: article 69Décret n° 55-22 of 4 January 1955 (land registration): article 33
Does the value in the deed matter for capital gains when you sell?
Indirectly. For French capital gains tax, the purchase price of an inherited property is the value used for inheritance tax (article 150 VB of the Tax Code), so the value in the inheritance tax return. The 0.10% contribution cannot be worked out on less than that base (article 881 K). Keep the same value in both documents: a low value cuts fees now but raises the taxable gain when you sell.
Code général des impôts (Tax Code): article 150 VBCode général des impôts (Tax Code): article 881 K
Can a partition deed replace the attestation?
Yes, on two conditions: the partition must cover all the French properties in the estate and be signed and published within ten months of the death (article 29 of the decree of 4 January 1955). It then carries a partition duty of 2.50% (article 746 of the Tax Code), plus the notaire’s fees. After ten months, or if any property is left out, the attestation is compulsory.
Décret n° 55-22 of 4 January 1955 (land registration): article 29Code général des impôts (Tax Code): article 746
Which French texts set the attestation’s deadline, content and price?
- Décret n° 55-22 of 4 January 1955 (land registration): article 28République française / DILA : Légifrance
- Décret n° 55-22 of 4 January 1955 (land registration): article 29République française / DILA : Légifrance
- Code civil (Civil Code): article 710-1République française / DILA : Légifrance
- Service-public.fr: Le recours à un notaire est-il obligatoire dans le cadre d’une succession ? (in French)Service-public.fr (DILA, French Prime Minister’s office)
- Décret n° 55-1350 of 14 October 1955: article 69République française / DILA : Légifrance
- Décret n° 55-22 of 4 January 1955 (land registration): article 33République française / DILA : Légifrance
- Code général des impôts (Tax Code): article 641République française / DILA : Légifrance
- Code de commerce (Commercial Code): article A444-66République française / DILA : Légifrance
- Code de commerce (Commercial Code): article A444-59République française / DILA : Légifrance
- Code général des impôts (Tax Code): article 881 KRépublique française / DILA : Légifrance
- Code général des impôts (Tax Code): article 746République française / DILA : Légifrance
- Décret n° 55-22 of 4 January 1955 (land registration): article 5République française / DILA : Légifrance
- Code civil (Civil Code): article 757République française / DILA : Légifrance
- Décret n° 55-22 of 4 January 1955 (land registration): article 7République française / DILA : Légifrance
- Décret n° 55-1350 of 14 October 1955: article 32République française / DILA : Légifrance
- Code de commerce (Commercial Code): article A444-171République française / DILA : Légifrance
- Code général des impôts (Tax Code): article 278République française / DILA : Légifrance
- Décret n° 55-1350 of 14 October 1955: article 75République française / DILA : Légifrance
- Regulation (EU) No 650/2012 of 4 July 2012 (succession): articles 1, 62 and 69European Union: EUR-Lex (Publications Office)
- Code général des impôts (Tax Code): article 150 VBRépublique française / DILA : Légifrance
Texts cited last checked: 30 October 2026