French MPs Approve Higher Inheritance Tax Allowance for Stepchildren
Stepchildren in France will soon be able to inherit up to €15,932 tax-free under a new law adopted by the Assemblée nationale on November 3, 2025. This amendment to the 2026 budget’s projet de loi de finances (PLF) raises the pre-tax allowance significantly from the previous €1,594.
Conditions for Eligibility
To benefit from this increased allowance, stepchildren must meet specific conditions:
- The deceased must have provided continuous support and care as the primary caregiver to their spouse or civil partner’s children since the marriage or civil partnership.
- This care must have continued until death or for at least five years if the child was a minor when the step-parent passed away.
- If the stepchild was an adult at the time of death, the deceased must have supported them for at least five years during their minority or a total of ten years.
Comparison of Allowances
- New allowance for stepchildren and deceased’s siblings: €15,932
- Previous allowance for unrelated heirs: €1,594
“Children of the surviving spouse or partner in a marriage or Pacs partnership can inherit a legacy left to them by their late step-parent to the new upper limit, tax-free.”
This law ensures fairer inheritance rights for stepchildren who have been cared for by their step-parents, aligning their tax benefits with those of biological siblings.
Author's summary: French MPs have increased the inheritance tax allowance for stepchildren to €15,932, provided they meet caregiving conditions, offering them similar tax benefits as biological siblings.
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