French inheritance tax is 40 percent for family members and 60 percent if the property is transferred to others, compared to a rate of 20 percent here. The relief from double taxation does not therefore mean, in this case, that an Irish person who inherits the property in France would pay the same as if he inherited the property in Ireland. According to Twomey, double taxation treaties with other countries where the Irish tend to either buy investment property or look for a holiday home, such as Spain and Portugal, are “fairly modern contracts”. The special rules for frontier workers are set out in the following double taxation treaties: the countries with which France has double taxation agreements (DTAs) are listed below: Ireland has double taxation treaties with 41 countries, with negotiations for five other countries completed and three others – Canada, Cyprus and France – renegotiated. Each owner of a property has a deduction of 720,000 euros before the wealth tax starts. This makes family ownership of real estate a good idea from a tax perspective, Twomey said. . Finland Database on international contracts (legislative and other judicial information on Finland, including tax treaties) At the seminar organized by L.K. . .