French General Tax Code
In forceI. - The estates of:
1° of servicemen of the French and allied armies who died under the flags during the war;
2° of servicemen who, either under the flags or after being sent home, will have died, within three years of the cessation of hostilities, of wounds received or diseases contracted during the war;
2° bis Of servicemen who died during their participation in an operation mentioned in 2° or 3° of article L. 4138-3-1 of the Defence Code or, within three years of the end of these operations, from wounds received or illnesses contracted during these operations;
2° ter Servicemen who died in the performance of their mission or from wounds received in the same circumstances, awarded the "Died for France" mention provided for in article L. 511-1 of the Military Invalidity and Victims of War Pensions Code or the "Died for the Nation's service" mention provided for in article L. 513-1 of the same code;
3° of any person having French nationality or that of an allied country whose death was caused, either during hostilities, or in the three years following the cessation of hostilities, by acts of war according to the definition given for reparations to be granted to civilian victims of war;
4° of persons who died in captivity or from the immediate and direct consequences of their captivity within the period provided for in 2°, after having been interned for acts of resistance;
5° of persons who died during their deportation or from the immediate and direct consequences of their deportation, within the period provided for in 3° ;
6° servicemen and civilians who died in North Africa, victims of military operations or terrorist attacks;
7° persons who died as a result of acts of terrorism referred to in article L. 113-13 of the code des pensions militaires d'invalidité et des victimes de guerre or of the direct consequences of these acts within three years of their occurrence;
8° Professional or volunteer firefighters who die in a rescue operation or of injuries received in this operation, cited to the order of the Nation;
9° Police officers and gendarmes who die in the performance of their mission or of injuries received in the same circumstances, cited to the order of the Nation ;
10° Customs officers who died in the performance of their duties or injuries received in the same circumstances, cited in the Order of the Nation;
11° Persons awarded the mention "Died in the service of the Republic" provided for in Article 30 of Law no. 2021-1520 of 25 November 2021 aimed at consolidating our civil security model and enhancing the value of volunteer firefighters and professional firefighters.
II. - Repealed.
III. - Exemption from tax does not entail exemption from the declaration of inheritances. It is subject to the condition that this declaration is accompanied by:
1° In the cases referred to in 1°, 2° and 2° bis of I, a certificate from the military authority stating that the death was caused by a wound received or a disease contracted during, as the case may be, the war or the operation referred to in 2° or 3° of article L. 4138-3-1 of the Defence Code;
2° In the cases referred to in 3°, 4°, 5° and 6° of I, a certificate from the competent military or civilian authority establishing the circumstances of the death.
