Inheritance in Andorra with French Heirs: What Duties Apply?
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The short answer
On the death of an Andorran resident there is no Andorran inheritance tax in the direct line, but heirs resident in France may owe French duties on what they receive. The French direct-line allowance is 100,000 € per parent and per child.
Andorran side
Inheritance tax in the direct line: 0 %verified on 09/10/2026. Acquiring a property on death is not subject to IRPF, and the property transfer tax (ITP) targets transfers between living persons.
French side
- Heirs resident in France may be taxed in France on the assets they receive, including those located in Andorra, under the French rules on inheritance taxation.
- Direct-line allowance: 100,000 €verified on 09/10/2026 per parent and per child.
- The progressive scale depends on the family relationship. A deceased person who leaves France may remain subject to French rules if certain ties remain.
Precautions
- A will coordinated between the two countries: see will and applicable law.
- An inventory of assets and where they are located.
- A notary familiar with both legal systems.
- Plan ahead with gifts if your adviser recommends it: see gifts.
A typical process for French heirs
- Identify the residence of the deceased and of the heirs: it determines the applicable law and the taxes.
- Involve an Andorran notary for assets located in Andorra and a French notary for those located in France.
- File the estate return in France if an heir is resident there, with the inventory of Andorran assets.
- Settle the French tax with the allowance of 100,000 €verified on 09/10/2026 per parent and per child in the direct line.
- Decide what to do with the assets: keep, let, sell.
What is not taxed in Andorra
There is no Andorran inheritance tax in the direct line (0 %verified on 09/10/2026). Double taxation of inheritance between the two countries is therefore limited to the French side for direct-line heirs, but the rules for other heirs must be checked.
A worked example
A child inherits 400,000 euros from a parent: the allowance of 100,000 €verified on 09/10/2026 applies, and French tax is charged on the surplus under the direct-line scale.
Pitfalls
- Forgetting an Andorran asset in the return: information exchange exists: see tax audits.
- Neglecting the will: see will and applicable law.
- Selling without calculating the capital gain: see the capital gain.
Work out your own case
Free simulators, built on the official values of this page.
- Capital gains simulator for selling property in Andorra (resident and non-resident)Capital gains tax, net proceeds for the seller and the tax paid by the buyer.Open
- Net salary calculator for AndorraFrom gross to net: CASS contribution and IRPF.Open
- Quiz: which residency status in Andorra?A few questions, a clear lead towards the right status.Open
Frequently asked questions
Do children resident in France pay duties?
They may owe French duties on what they receive, after the direct-line allowance.
Is property in Andorra taxed in France?
It may form part of the French tax base if the heir is resident in France, depending on the applicable rules.
Is a notary needed?
Yes, especially for real estate, and it is preferable for the notary to know both countries.
Going further
Official sources
This information is general and is not personalised legal, tax or financial advice. It is verified as of the date shown and may change.