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French inheritance tax return (form 2705-SD)

The French inheritance tax return is filed with the registration office covering the deceased's home address, within 6 months of the death when it occurred in metropolitan France, and within 12 months when it occurred abroad. Form 2705-SD is the cover sheet: it identifies the deceased and their matrimonial position. Assets and liabilities do not go on it — they are itemised on continuation sheet 2705-S-SD.

Up to date for 2025 — verified on October 3, 2026Official form11277*09Guide: about 30 min

This content is part of the path: Passing on my estate· Step 6 of 6· Last step of the path

Deadlines

6 months from the day of death
The ordinary deadline, where the death occurred in metropolitan France.
12 months from the day of death
Where the death occurred abroad.
Inheritance tax falls due with the return
Tax is in principle paid on filing. Deferred and instalment arrangements exist and are applied for separately.

Documents to prepare

  • Death certificate and, where one exists, the deceased's family record book
  • Details of the registration office (SPFE or SDE) for the deceased's home address
  • Marriage contract or civil partnership agreement, with its date and notary
  • Will, codicil or spousal gift, with their dates
  • References of any gifts the deceased made during their lifetime
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Who this applies to

  • Heirs of a deceased person whose gross estate reaches €50,000 (child, grandchild, father, mother, spouse, civil partner) or €3,000 (any other beneficiary)
  • Legatees and donees, who each file their own return: they are jointly liable neither with one another nor with the heirs
  • The notary handling the estate, filing on the heirs' behalf — the "Cachet de l'étude" box on page 1 is reserved for them
  • The accountant or adviser preparing the return before it goes to the notary or the registration office

Worked example

The estate of Mrs Lambert, who died in Nantes, leaving two children

Mrs Lambert died on 12 March in Nantes, where she lived. Her two children inherit. They are jointly liable for the tax, so it is enough for one of them to file the return, with the registration office for their mother's home address, before 12 September. Form 2705-SD carries her identity, her date and place of birth, her address, her occupation, and the place and date of death; page 2 carries her matrimonial regime and the family gift she made in 2019. The assets (the flat, the bank accounts) and the liabilities (funeral costs, an outstanding loan) go on continuation sheet 2705-S-SD, filed with the same return.

How to fill it in, step by step

  1. Identify the competent registration office (SPFE or SDE): it is the one covering the deceased's home address, not yours and not the place of death.
  2. Tick the title, then enter the deceased's birth name — never their married or used name — their forenames, date and place of birth, and department or country of birth.
  3. Fill in the family position: single, civil partner, spouse of, divorced from or widowed from, stating where relevant separation of property or judicial separation.
  4. Complete the home address, the occupation, then the place and date of death.
  5. On page 2, describe the matrimonial position: date of marriage and regime — tick the box if the couple had no marriage contract — or the date of the civil partnership and its registration.
  6. Enter any testamentary provisions and any gift between spouses, with their dates and the notary who received them.
  7. Fill the prior-gifts box only where there was ONE gift: beyond that, the form requires the model to be reproduced on plain paper for each one.
  8. Attach continuation sheet 2705-S-SD carrying the assets and liabilities, file the whole within the deadline and pay the tax.
  9. Leave the blue boxes marked as reserved for the administration empty: they are completed by the SPFE or the SDE.

The form, line by line

Registration office (SPFE, SDE) for the deceased's home address
SPFE: land registry and registration office. SDE: departmental registration office. Jurisdiction follows the deceased's HOME ADDRESS, not the place of death.
Deceased's birth name
The name on the civil register. A married or used name does not belong in this box and breaks the matching of the file.
Family position: single / civil partner
Only two boxes, because the other situations are written out just below: "spouse of", "divorced from", "widowed from".
(state: separated as to property; judicially separated)
Two boxes that get confused: separation as to property is a matrimonial regime, judicial separation is a court decision that leaves the marriage standing.
Died at … On …
The place of death does not decide which office is competent, but it decides the deadline: 6 months if the death occurred in metropolitan France, 12 months if abroad.
Where there is no marriage contract, tick the box
Without a contract the regime is community of acquests. The box saves writing it out, but it is ticked only where there is ACTUALLY no contract.
Gifts and family gifts previously made by the deceased
This box covers ONE gift. The form says so itself: beyond that, reproduce the model on plain paper for each gift made.
Boxes reserved for the administration
Accounting reference, return number, table of returns and payments: these blue boxes are completed by the SPFE or the SDE, never by the filer.

Good to know

  • Heirs are JOINTLY LIABLE for the tax: one of them filing covers them all. Legatees and donees are jointly liable with no one and each file their own return.
  • No return is due where the gross estate stays below €50,000 for a child, grandchild, father, mother, spouse or civil partner — below €3,000 for any other beneficiary.
  • The gross estate is measured BEFORE deducting debts: an estate of €60,000 carrying €40,000 of liabilities is still above the exemption threshold.
  • Form 2705-SD does not stand alone. The same official page also serves continuation sheet 2705-S-SD and the partial return 2705-A-SD, which covers life insurance.
  • The form is mandatory under article 800 of the French General Tax Code — the wording appears beneath its title.

Common mistakes

  • Filing with the office for your own address or for the place of death: jurisdiction follows the DECEASED's home address.
  • Entering the deceased's used name instead of their birth name.
  • Itemising assets and liabilities on the 2705-SD: this form has no box for them, they all go on continuation sheet 2705-S-SD.
  • Stacking several prior gifts into a box built for one, instead of reproducing the model on plain paper.
  • Confusing separation as to property with judicial separation: two different boxes and two different things.
  • Assuming the 6-month deadline applies everywhere: it becomes 12 months where the death occurred abroad.
  • Completing the blue boxes reserved for the administration.

Frequently asked questions

Who files the return when there are several heirs?

One of them is enough. Heirs are jointly liable for inheritance tax, so a return filed by one covers them all. Legatees and donees, who are jointly liable neither with one another nor with the heirs, must each file their own.

When is no return due at all?

Where the gross estate is below €50,000 and the beneficiary is a child, grandchild, father, mother, spouse or civil partner; and where it is below €3,000 for any other beneficiary. The gross estate is measured before debts are deducted.

Where do the estate's assets and liabilities go?

Not on form 2705-SD, which carries only the deceased's identity and matrimonial position. Assets and liabilities are itemised on continuation sheet 2705-S-SD, served by the same official page and filed with the cover sheet.

Is the deadline always six months?

No. It is 6 months from the day of death where the death occurred in metropolitan France, and 12 months where it occurred abroad.

What if the deceased had made several gifts during their lifetime?

The box on page 2 is built for a single gift. Beyond that, the form requires the model it sets out to be reproduced on plain paper for each of the gifts made.

Go further

Compute the related amounts

Understand this form: the related course

Related forms

Official sources

Read in French

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.