Inheriting a French STR Property 2026: Registration Number Transfer and Inheritance Tax

Inheriting a property in France that is actively operating as a meuble de tourisme raises a distinct set of administrative, legal and tax questions that most succession guides do not address. The STR registration number (numéro d'enregistrement) does not transfer automatically to the heir. Platforms may continue to pay income into the deceased's account. Tax obligations persist through the probate period. And French inheritance tax (droits de succession) applies to the property value regardless of where the heir lives. This guide covers everything non-resident heirs need to know.

The STR Registration Number Does Not Transfer Automatically

The numéro d'enregistrement for a French meuble de tourisme is issued by the local mairie under art. L324-1-1 of the Code du tourisme. It is a personal identifier tied to the property owner's identity, not to the property itself. When the registered owner dies, the number becomes invalid as a matter of law, even if the property continues to be advertised and bookings continue to be made.

The heir who wishes to continue operating the meuble de tourisme must:

1. File a new declaration with the mairie using form Cerfa 14004*04 in the heir's own name. This is a fresh filing, not a transfer of the existing number.
2. Present proof of ownership to the mairie: typically the attestation de propriete (certificate of ownership) issued by the notaire handling the succession, or a copy of the acte de notoriete confirming the heir's status.
3. Update the STR listings on all platforms (Airbnb, Booking.com, etc.) to reflect the new owner's identity, bank account and the new registration number. Platform accounts cannot be transferred: the heir must create a new host account and relist the property.
4. Register the new BIC activity with the tax authority: file a new declaration of commencement of LMNP activity via the INPI guichet unique (online at inpi.fr) to obtain a new SIRET number in the heir's name.

Until these steps are completed, operating the meuble de tourisme under the deceased's registration number and collecting income under the deceased's platform account creates administrative and tax irregularities that can complicate the probate process.

French Inheritance Tax: The Essentials for Non-Resident Heirs

France taxes inheritance (droits de succession) on all French-situated assets, regardless of the residence of the deceased or the heirs. The valuation basis is the fair market value of the property on the date of death (valeur venale au jour du deces). There is no step-up in cost basis for the heirs from a French tax perspective.

Relationship to Deceased	Tax-Free Allowance (abattement)	Tax Rates
Child (direct heir)	100,000 EUR per child	5% to 45% (progressive scale)
Spouse or PACS partner	Total exemption	0%
Sibling	15,932 EUR	35% (under 24,430 EUR) or 45% (above)
Nephew or niece	7,967 EUR	55%
Unrelated person	1,594 EUR	60%

The allowances renew every 15 years. If a parent made a donation to a child within 15 years before their death, the allowance used in the donation is deducted from the allowance available at succession.

Bilateral Tax Treaties: Avoiding Double Inheritance Tax

France has signed bilateral inheritance tax treaties with a number of countries that can affect how and where the succession is taxed:

• Germany: treaty of 12 October 2006. French real estate is taxable in France only.
• Italy: treaty of 20 December 1990. French real estate taxable in France; Italian assets taxable in Italy.
• United Kingdom: treaty of 21 June 1963 (as amended). French real estate is taxable in France. UK inheritance tax may also apply to UK-domiciled deceased persons; double tax relief is available.
• United States: treaty of 24 November 1978. French real estate is taxable in France; estate tax credit available against US estate tax.
• Poland, Spain, Netherlands: no bilateral inheritance tax treaty. Double taxation is possible in principle, though unilateral relief mechanisms exist in most countries.

Non-resident heirs should consult a notaire in France and a tax adviser in their country of residence to understand the full inheritance tax position before accepting the inheritance.

The Role of the Notaire in the French STR Succession

A notaire is mandatory for all French real estate successions. The notaire's responsibilities include:

• Issuing the acte de notoriete (affidavit of heirship) identifying the heirs and their respective shares
• Valuing the property for inheritance tax purposes (working with estate agents and surveyors)
• Drafting and filing the declaration de succession (inheritance tax return) with the DGFIP, within 12 months of the death date for non-resident heirs
• Calculating and collecting the droits de succession before releasing assets to heirs
• Issuing the attestation de propriete confirming the heir's new ownership, which is required for re-registering the meuble de tourisme in the heir's name

Notaire fees for a succession are regulated (based on the gross value of the estate) and typically range from 1% to 2.5% of the gross estate value, subject to a minimum fee of approximately 1,500-2,500 EUR.

Operating the STR During the Probate Period

The probate period (from death to final transfer of ownership) can last 6 to 18 months for a French estate involving non-resident heirs. During this period, the heirs collectively own the property through the indivision successorale (estate co-ownership). Several options exist for the STR:

• Suspend all bookings: the safest option from a regulatory standpoint. Future bookings cannot be accepted until the new registration is in place and a new host account has been created on the platforms.
• Continue under a mandate from the indivision: the heirs can unanimously appoint a representative (mandataire de l'indivision) to manage the property during probate. This mandataire can obtain a temporary registration number from the mairie on behalf of the indivision, and manage the platform listings in the estate's name. Income goes to the estate account and is distributed later.
• Use a property management company: a gestionnaire or conciergerie can be mandated to manage the property during probate under a management mandate signed by all co-heirs. This is the most practical solution for remote non-resident heirs.

Tax Obligations During Probate and After Transfer

Tax obligations do not pause during the probate period:

• Income during probate: STR income earned between the date of death and the final transfer of property is taxable in the hands of the heirs (prorated to their shares), in the BIC category. Each heir must declare their share on their individual tax return.
• Taxe foncière: continues to be assessed in the name of the deceased during the probate period. The heirs are collectively liable for payment. The notaire typically arranges payment from the estate assets.
• CFE: the new LMNP activity started by the heir in their own name benefits from the standard first-year CFE exemption.
• Capital gains tax on future sale: the heir's acquisition cost for CGT purposes is the fair market value at the date of succession (as declared in the succession), not the original purchase price paid by the deceased. This can significantly reduce or eliminate CGT on a future sale.

For complete guidance on managing a French meuble de tourisme succession as a non-resident heir, including re-registration, platform account transition and tax obligations, visit HostReady.eu.