French Inheritance tax rates 2011
Relationship | 2011exemption | Tax rate on excess |
Spouse/PACS (lifetime Gift ) | 80724 € | |
Spouse / PACS (inheritance) | Exempt | Exempt |
Children / parents | 159325 € | 5% to 40% |
Grandchildren | 31865 € | |
Great Grandchildren | 5310 € | |
Siblings | 15932 € | 24430€ at 35% then at 45% |
Nieces/nephews | 7967 € | 55% |
General for others | 1594 € | 60% |
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