Are assets bequeathed to associations or foundations recognised as being in the public interest exempt from inheritance tax in France?

Q: Are assets bequeathed to associations or foundations recognised as being in the public interest exempt from inheritance tax in France?

A: Yes, bequests made to associations or foundations recognised as being in the public interest are exempt from inheritance tax in France.

Those permitted include: associations recognised as serving the public interest for at least three years, with a focus on philanthropy, education, science, social causes, culture or environmental defense, including those promoting French culture, language and heritage. 

Associations focused solely on scientific, medical, charitable or research, declared before 31 July 2014, are also eligible for tax exemptions if they accepted a gift or bequest prior to that date.