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The index44 guides

Tax, inheritance and debt in France: every English guide, by question

An income-tax claim ordinarily runs until 31 December of the second year after collection begins; some events provide another starting point (Book of Tax Procedures, R*196-1). A parent-child gift has an ordinary €100,000 allowance, taking account of earlier gifts within the relevant 15-year period (General Tax Code, 779 and 784). This index groups our guides on tax, inheritance, debt and benefits in France.

Julie by AlphaDeep is an AI legal assistant for French law: it researches official references to help answer your questions (Légifrance, case law, service-public), analyses your documents and drafts your letters, for individuals and professionals alike.

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.

Tax: how do you declare, make a claim or answer the tax authorities?

Actual expenses, rental income, foreign accounts, claims, reassessments, tax residence, adult children, property capital gains and taxe foncière: the rules, the time limits and the remedies.

Inheritance and gifts: what should you calculate and check?

Allowances, the children’s reserved share, wills, joint ownership and life insurance.

Couples and property: which financial consequences?

Pacs or marriage, marriage contract, Pacs agreement, buying together, compensatory allowance.

Debt, bailiff, seizure: how do you react to a demand for payment?

Check that the debt exists and is not time-barred, ask for time to pay, answer each stage of recovery, or recover a bounced cheque.

CAF, RSA, AAH, invalidity, retirement, care homes: how do you get help or challenge a decision?

Overpayments, enforcement orders, RSA refusal or suspension, AAH, complementary health solidarity (CSS), invalidity pension, working while retired, survivor’s pension and care-home accommodation aid: the amounts, the time limits and the prior appeal.

Which official sources support this introduction?

  1. Book of Tax Procedures, article R*196-1 (time limit for tax claims)
  2. General Tax Code, article 779 (allowances in the direct line)
  3. General Tax Code, article 784 (gifts of less than 15 years added back)