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Inheritance/Will/Tax


andyasj
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I am not married and wish to retire to France.  I have no surviving children but wish to leave the french house and majority of my estate to the daughter (K) of my x-partner as I have brought her up as my own daughter.  As I have no wife or children I take it I am free to make a will leaving my estate to whomever I please?  The trouble is that I have read somewhere that 60% tax would then be due by K as she is not my daughter?  Is this the case?  Can I avoid it?  In  the USA one can adopt adults but apparently not in Britain?  Are my facts correct?
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Yes, the 60% tax rate is correct.

In France it is possible to adopt children above the age of majority in France but there are many restrictions that might rule out you or your potential daughter. The Notaires web site has a lot of information, with some pages in English (e.g. http://www.notaires.fr/notaires/notaires.nsf/V_TC_PUB/INHERITANCE for basic inheritance rules - follow the links at the LH side for other aspects, and if they do not help try the French version, by returning to the home page).

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