Until recently the French system did not recognise couples who had registered under civil partnership arrangements in their own countries; so on the death of one, the surviving partner was treated as a third party and charged inheritance tax.
But in a publication from the Bulletin Officiel des Impôts same-sex couples will now receive the same treatment as others on issues such as inheritance, donations and income tax.
The official document is available as a .pdf to download, and is titled:
7 G-2-10 n° 6 du 13 janvier 2010 : Mutations à titre gratuit. Tarifs et liquidation des droits. Situation des personnes ayant conclu un partenariat civil à l'étranger (loi n° 2009-526 du 12 mai 2009 de simplification et de clarification du droit et d'allègement des procédures, article 1er).
It should also be noted that the rules have been backdated to August 2007, so couples who have made payments in this time should contact the tax authorities to look at gaining the money back.
The date has been chosen because this was when PACS couples enjoyed the same rights as a married couple.
Civil partnerships from outside France recognised - May 11, 2009
Inheritance tax fight for same-sex couples almost at an end - March 26, 2009
Inheritance tax fight taken to Europe - Dec 3, 2008
Route out of inheritance tax nightmare for same-sex couples - Oct 9, 2008
Inheritance tax black hole for same-sex couples - Sep 8, 2008
French system fails to recognise civil partnerships - Aug 11, 2008