French inheritance tax allowances: the extra exemption for disabled beneficiaries

Many people are familiar with the standard inheritance tax rules in France, particularly the  €100,000 tax‑free allowance available to children inheriting from each parent. This exemption, renewed every 15 years, is one of the key mechanisms that helps reduce the taxable portion of inheritances.

However, fewer people are aware that French tax law provides an additional benefit for disabled heirs, which can significantly increase the amount they may receive free of inheritance tax.

Under Article 779‑II of the CGI (Code général des impôts), an heir who is recognised as disabled, meaning they are unable to work under normal conditions due to physical or mental disability, is entitled to an extra tax‑free allowance of €159,325.

This allowance is added on top of any other inheritance exemptions the beneficiary is normally entitled to. For example:

• A child inheriting from a parent receives the standard €100,000 allowance.
• If the child is also eligible under Article 779‑II (i.e. officially recognised as disabled), they receive an additional €159,325.
• This results in a total tax‑free allowance of €259,325.