An exception in France: in this region, heirs are exempt from inheritance tax

Partial exemption extended until 2037

In 2002, a reform was introduced to regulate this exception. The  law of 22 January 2002  introduced  a 50% reduction on the value of assets located in Corsica for all estates opened after this date. This measure was initially due  to end in 2027.

But  Law No. 2025-115 of February 7, 2025  extended this partial exemption  until 2037. A decision welcomed locally, notably by  Senator Jean-Jacques Panunzi , who initiated the proposal. The stated objective:  to give families time to regularize assets that have often been passed down informally for generations.

A lever to regularize successions

For the state, this extension is also  a way to encourage property regularization.  Despite notable progress since 2017—  with more than 15,000 plots clarified  —  nearly 300,000 plots on the island still remain without official property titles.

The challenge is twofold:  clarifying land rights for better land management , while preparing for  a gradual harmonization of taxation with that of the continent.  But without offending an island culture  deeply rooted in direct family transmission.

Inheriting without hassle… but not without formalities

Please note: this exemption  does not exempt you from visiting a notary.  All estates must be officially registered, even if the fees payable are reduced. This formality remains  essential to secure inheritances and avoid family conflicts.

A local privilege that raises questions

This situation, unique in France, sometimes attracts  criticism from taxpayers on the continent , who face higher rates. But it also reflects  the richness of French law , where  history, regional specificities and local traditions  can still  shape legal exceptions.

In a country where inheritance is often expensive,  Corsica stands out as an exception.  And as long as this uniqueness persists, it will continue  to pique curiosity, fuel debate… and provide relief to island heirs.