International inheritance tax

The particular situation of international successions creates special issues at the borders of the rules of international civil law and the tax rules of two or more States.

It is therefore necessary to determine the declaratory obligations and the applicable tax resulting from a cross-border donation or inheritance according to your nationality, your matrimonial regime and the applicable rules of inheritance devolution, but also your tax domicile and in the most complex cases according to the international tax treaty.

AlterTax Avocats intervenes on all legal and fiscal rules of international successions in order to settle double taxation situations arising from these successions in partnership with various notary offices.

AlterTax is a recognized expert in international taxation. With more than 25 years of experience in large international firms, we know how to advise you on the tax optimization of your succession and in the elaboration of a real estate strategy.

In view of the very complex framework of international successions, and their legal technicality, it is advisable to surround yourself with tax lawyers who are experts in this field.

The complex paths of taxation are no problem for us.
Gain peace of mind with experts, plan your strategy!

Our various services as an international inheritance tax lawyer

Our firm of international inheritance tax lawyers also offers advice in other tax matters

01.

Tax lawyer

As atax lawyers we offer in-depth legal advice to effectively manage your tax obligations and entitlements. Our expertise extends to all aspects of taxation, ensuring a comprehensive approach.

02.

Tax advice

We offer tax advice to optimize your tax situation while complying with current regulations. Our aim is to help you navigate the complex tax landscape with confidence and clarity.

03.

Tax audit lawyer

As atax auditorsour team offers expert representation to defend your interests. We intervene at every stage of the process to minimize the risks and potential impacts on your financial situation.

04.

International tax lawyer

Our expertise asinternational tax lawyer supports you in the tax challenges associated with cross-border operations. We provide legal advice on navigating complex tax regulations.

05.

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Tax litigation lawyer

As aspecialized in tax litigationwe represent and defend your interests in tax disputes. Our approach is aimed at effectively resolving disputes with the tax authorities, by favoring amicable solutions or representation before the courts.

06.

Wealth lawyer

We offer legal expertise in wealth wealth management as a lawyerwith an emphasis on real estate taxation. We support our clients in optimizing the tax efficiency of their real estate assets, whether for management, acquisition or transfer.

The expertise of AlterTax Avocats in the field of international inheritance tax

  • The implementation of transmission strategies (gradual donations, residual donations, and transgenerational shared donations)
  • Assistance to international families in the strategy of inheritance transmission in order to anticipate the burden of taxation and to provide useful advice to non-residents on the implementation of effective testamentary arrangements
  • Constraints and "compliant" use of trusts and life insurance
  • Settlement of the estate in accordance with the international tax conventions in force.
  • The formalities for declaring the estate to the French tax authorities, but also abroad.
  • The regularization of the settlement of the estate taking into account the valuations of the estate and the taxes due (IFI).
  • Requests to the tax authorities for the payment of estate expenses (split or deferred).

Assistance in the settlement of the conflictual estate and the implementation of its division, including the transfer of real estate assets, the closing of bank accounts, etc.

Cyril Maucour, tax lawyer with AlterTax

Cyril Maucour,
AlterTax tax lawyer

International inheritance tax FAQ

Here are some frequently asked questions about international inheritance tax:

What is an international estate?

An international succession concerns the transfer of assets after death when the deceased had assets in more than one country, or was resident in a country other than that of his or her nationality.

How are international successions taxed?

Taxation depends on the tax laws of the countries concerned. Some countries tax on the basis of the deceased's place of residence, others on the basis of the location of the assets. Tax rates and rules vary considerably.

What assets are involved in an international estate?

All types of assets can be involved: real estate, bank accounts, investments and personal property. The location and nature of assets influence their tax treatment.

Are there any tax treaties for international successions?

Yes, some countries have double taxation agreements. These agreements determine which country has the right to tax which goods.

How to deal with double taxation in international inheritance cases?

Double taxation can be mitigated by tax credits, deductions, or under tax treaties. It is important to consult an international tax expert to navigate these rules.

What impact do residence and nationality have on international successions?

The residence and nationality of the deceased can influence the jurisdiction competent for taxation. Some countries tax on a worldwide basis, while others focus solely on assets located within their borders.

How are debts handled in an international estate?

The deceased's debts are generally deducted from the value of the estate before taxation. However, the rules vary from country to country, and can be complex if the debts are located in different countries.

Can pre-death gifts influence international succession?

Yes, in many countries, donations made before death can be taken into account to reduce inheritance tax, but the specific rules vary.

How important is international estate planning?

Effective planning can help minimize the tax burden, avoid litigation and ensure that assets are properly distributed according to the deceased's wishes.

Where can I get help with an international estate?

It is advisable to consult lawyers specializing in international inheritance law, tax specialists and financial advisors experienced in cross-border inheritance matters.

Your tax lawyer for managers and family groups, anywhere in France

AlterTax offers its services throughout France. Whether your tax needs are centered on Paris, or national and international, our team is ready to offer top-level tax expertise.