Death of an expatriate in Paraguay: repatriation, inheritance, and procedures 2026
Nobody likes to talk about this subject, but it is essential. You live in Paraguay, far from your family in France. What happens if you pass away in Asunción? What should your family do? How do you repatriate your remains to France, or how do you organize a funeral in Paraguay? Who notifies the consulate, banks, tax authorities, the US LLC? What happens to your assets, apartment in Paraguay, bank accounts, securities portfolio, crypto? And who pays what, between funeral expenses, inheritance taxes, and residual debts?
This guide covers all procedures, from the death certificate to the transfer of assets, for a French expatriate who passed away in Paraguay. It's a guide you hope you'll never use, but one your family should know. Share it with your loved ones, print it, and keep it with your will. The day it becomes necessary, it will save your family weeks of confusion and costly mistakes in a country they probably don't know.
The First Hours: The Death Certificate in Paraguay
Immediate Procedure
- Call emergency services: If the death occurs at home or in a public place, call 911, the Paraguayan emergency number, or 141 of SEME, the medical emergency service. At the hospital, medical staff confirm the death and issue the certificate.
- The medical death certificate: A Paraguayan doctor confirms the death and issues the certificado de defunción, which indicates the cause, date, time, and place. Without this certificate, no administrative procedures can begin.
- Declaration to the Registro Civil: The death must be declared to the Paraguayan civil registry within 24 to 48 hours, by a family member, friend, or funeral home (funeraria). Required documents: medical death certificate, cedula or passport of the deceased, cedula of the declarant. The Registro Civil issues the acta de defunción, the Paraguayan death certificate, an official document proving the death.
- Inform the French Embassy: As soon as possible, contact the consular section of the French Embassy in Asunción at (+595 21) 213 840, or the consular emergency number outside opening hours. The consulate registers the death of the French national and initiates the transcription of the act into the French civil registry.
The Role of the French Consulate
The French Embassy in Asunción plays a central role after the death of a French national in Paraguay:
- Transcription of death: The consulate transcribes the Paraguayan death certificate into the French civil registry. This French act is essential for all procedures in France, succession, life insurance, closing accounts, pension funds. Allow a few days to a few weeks depending on the consulate's workload.
- Information to the family: If relatives have not yet been notified, the consulate can help contact them, especially if the deceased was registered with the register of French nationals living abroad.
- Repatriation assistance: The consulate provides a list of funeral homes authorized for repatriation and facilitates procedures, transport authorizations, and consular documents. It does not pay for repatriation costs but guides and assists.
- Safekeeping of personal effects: If the deceased lived alone and the family is abroad, the consulate can in some cases secure documents and valuables while awaiting the arrival of a relative or proxy.
Repatriation of Remains to France
Option 1: Repatriation to France
If the family wishes for burial or cremation in France:
| Step | Description | Timeframe | Estimated Cost |
|---|---|---|---|
| 1. Preservation care (embalming) | The body is prepared by Paraguayan funeral homes. Embalming is mandatory for international transport of remains (IATA standard). Asunción funeral homes like La Piedad or Lomas provide these services. | 24-48 hours | ~500,000-2,000,000 PYG (~70-280 USD) |
| 2. Placing in coffin (transport coffin) | The body is placed in a hermetically sealed zinc or lead coffin, the international standard for air transport, provided by Paraguayan funeral homes. | Included in care | ~1,000,000-4,000,000 PYG (~140-560 USD) |
| 3. Administrative authorizations | Three authorizations are required:
|
3-7 days, the bottleneck of the process, as Paraguayan administrative delays can extend | ~200,000-500,000 PYG (~28-70 USD) |
| 4. Air transport | The coffin departs from Asunción (Silvio Pettirossi airport) to France via the airline's cargo service. Paraguayan funeral homes manage the initial shipment, and French funeral homes receive it upon arrival. | 1-3 days | ~3,000-8,000 USD, the most expensive item: a 150 to 200 kg coffin in cargo freight |
| 5. Reception and funeral in France | French funeral homes receive the remains, transfer them to the funeral home, and organize the funeral, burial, or cremation, according to the family's wishes. | 2-5 days after arrival | ~2,000-8,000 € depending on the commune and type of ceremony |
| Total estimated cost of repatriation | ~7-15 days from death to funeral in France | ~5,000-12,000 USD, including repatriation and funeral |
Option 2: Funeral in Paraguay
If the family chooses burial or cremation on site:
- Burial in Paraguay: Paraguayan cemeteries welcome resident foreigners, from the Cementerio de la Recoleta, the oldest and most central in Asunción, to modern private cemeteries like Jardín de la Paz. Burial occurs quickly, 24 to 48 hours after death, due to local tradition and climate. Expect 1,000,000 to 5,000,000 PYG (140 to 700 USD) for the concession, coffin, and ceremony, much less than in France.
- Cremation in Paraguay: Available in Asunción (Crematorio Jardín de la Paz, Crematorio Municipal), for 1,500,000 to 4,000,000 PYG (210 to 560 USD). Ashes can be kept by the family, scattered according to the deceased's wishes, or repatriated to France.
- Repatriation of ashes: A funeral urn travels in the cabin as accompanied luggage, with the cremation certificate, death certificate, and consular mortuary pass. No cargo freight: the cost is limited to the ticket of the relative transporting the urn, 100 to 300 USD. This is the simplest and most economical alternative to repatriating full remains.
- Total cost of funerals in Paraguay: Approximately 300 to 1,300 USD, compared to 5,000 to 12,000 USD for repatriation to France.
Repatriation Insurance
The cost of repatriation can be covered by several types of insurance:
- Your bank card insurance: Visa Premier, Mastercard Gold, and Amex cards often include repatriation of remains coverage. Be aware of the conditions: many only cover trips of less than 90 days, not permanent residency abroad.
- International health insurance: International contracts (Cigna, Allianz, April International) generally include a repatriation clause, typically capped between 10,000 and 25,000 USD. If your contract provides for it, the costs are covered in full or in part.
- The CFE: The Caisse des Français de l'Étranger does not cover repatriation in its standard contract. Specific supplementary insurance must be purchased.
- Funeral insurance: Some French contracts cover repatriation from abroad, but others limit coverage to Europe. If you subscribed to one before expatriation, check that it covers Paraguay.
- Our recommendation: Purchase insurance explicitly covering repatriation from Paraguay, for 100 to 300 USD per year. A minimal investment that saves your family a 5,000 to 12,000 USD bill during a time of grief. Check your coverage now, not when it's too late.
Administrative Procedures After Death
In Paraguay
| Procedure | Organization | Timeframe | Who is in charge? |
|---|---|---|---|
| Declaration of death | Paraguayan Registro Civil | 24-48 hours | Family, friend, or funeral home |
| Notification to the French consulate | French Embassy in Asunción | As soon as possible | Family or friend |
| Cancellation of Paraguayan cédula | Policía Nacional (identification department) | After obtaining the Paraguayan death certificate | Family or proxy |
| Notification to the DNIT (Paraguayan tax authority) | DNIT | Within 30 days | Deceased's accountant or proxy |
| Cancellation of RUC (tax registry) | DNIT | After notification | Accountant or proxy |
| Notification to Paraguayan banks | Deceased's bank(s) | As soon as possible | Family or proxy, with the Paraguayan death certificate |
| Notification to landlord (if tenant) | Landlord / real estate agency | As soon as possible | Family or proxy |
In France
| Procedure | Organization | Timeframe | Details |
|---|---|---|---|
| Transcription of the death certificate | Service Central d'État Civil (SCEC, Nantes) via the consulate | 2-8 weeks | The consulate transmits the Paraguayan act to the SCEC. The French death certificate is then available online at service-public.fr. |
| Notification to French banks | Deceased's bank(s) in France | Upon receipt of the French death certificate | Accounts are blocked. The notary organizes the release of funds as part of the succession. |
| Notification to life insurance | Deceased's insurer(s) | As soon as possible (the beneficiary has 10 years to claim the capital) | The designated beneficiary contacts the insurer with the French death certificate. The capital is paid within 1 to 3 months. |
| Notification to pension funds | CNAV, AGIRC-ARRCO, supplementary funds | Upon receipt of the French death certificate | Cessation of pension payments. Request for survivor's pension by the surviving spouse, if applicable. |
| Notification to the CFE (if member) | Caisse des Français de l'Étranger | As soon as possible | Cessation of contributions, possible death benefit if coverage provides. |
| Notification to French tax authorities | Tax office | Within 6 months | If the deceased had income or assets in France: declaration of income for the year of death, then inheritance declaration. |
| Inheritance declaration | Tax office via the notary | 12 months for a death abroad | The notary prepares and files the declaration; duties are paid at this time. See our inheritance guide. |
| Opening of succession | French notary | Upon receipt of the French death certificate | The notary searches for the will, identifies heirs through the deed of notoriety, inventories assets, and organizes distribution. |
In the United States, for the US LLC
- Notification to the LLC bank: The family or designated heir informs the bank of the death of the sole member. The account is blocked, the bank requests succession documents, death certificate, Operating Agreement, testamentary letters or probate if applicable, then releases the funds to the heirs after verification.
- The US LLC: For a single-member LLC whose sole member dies, the company is not automatically dissolved. A well-drafted Operating Agreement provides for the transfer of shares to the designated beneficiary, spouse, heir, or trustee. If it does not provide anything, Wyoming law applies by default: the shares enter into the succession, and the American probate court determines who inherits. This is why the Operating Agreement must imperatively organize the succession of shares.
- The American CPA: Inform the accountant who manages the LLC. They prepare the final tax declaration, Form 5472 for the year of death, and coordinate the transition to the new member.
- The registered agent: Inform the agent who manages the LLC's legal address in Wyoming for updating information, new member, and new manager.
The Succession of a French Expatriate Who Died in Paraguay
Applicable Law
The succession of a French national who died in Paraguay falls under several laws depending on the location of the assets:
- Assets in Paraguay (real estate, bank accounts, vehicles): Paraguayan law, lex rei sitae for real estate and law of the last residence for movable assets, which is also Paraguay. No local inheritance tax, and distribution governed by the Paraguayan Civil Code, with a legítima of 50% reserved for forced heirs.
- Assets in France (real estate, accounts, life insurance): French law applies to real estate located in France. For movable assets, EU Regulation 650/2012 generally designates the law of the last habitual residence, i.e., Paraguayan law, unless the deceased chose French law by professio juris. French inheritance taxes remain due on assets located in France and may extend beyond depending on the situation of the heirs (Article 750 ter of the CGI). See our inheritance guide.
- The US LLC (corporate shares and associated bank account): Wyoming law for corporate aspects. Shares enter into the succession and are transferred according to the Operating Agreement, or failing that, by American probate.
Paraguayan Succession, for Local Assets
- Procedure: Succession is opened before a Paraguayan judge. Heirs present the death certificate, marriage certificate, children's birth certificates, and the will if it exists, then request the declaración de herederos, the equivalent of the French act of notoriety. The judge confirms the heirs and authorizes the distribution of Paraguayan assets.
- Cost: Approximately 2,000 to 8,000 USD, including Paraguayan lawyer fees, court costs, and translations. Significantly less than a French succession, where notary fees and duties represent 5 to 20% of the assets.
- Timeframe: 3 to 12 months depending on complexity and the court. A simple succession, spouse and children without conflict, is settled in 3 to 6 months.
- Inheritance taxes: 0%. Paraguay does not tax inheritances: Paraguayan assets pass to heirs without any tax, a major advantage compared to France.
Specific Assets of the Deceased Expatriate
| Asset | Legal Location | Transfer Procedure | Taxation |
|---|---|---|---|
| Apartment in Paraguay | Paraguay | Declaration of heirs before the judge, then transfer of ownership to the Registry of Property in the name of the heirs. | 0%, no Paraguayan inheritance tax |
| Paraguayan bank account | Paraguay | The bank releases the funds upon presentation of the declaration of heirs and the death certificate. | 0% |
| Vehicle in Paraguay | Paraguay | Transfer of title to the Registry of Motor Vehicles in the name of the heirs. | 0% |
| US LLC (membership interests) | USA (Wyoming) | Transfer according to the Operating Agreement if a beneficiary is designated, otherwise US probate, a judicial procedure in Wyoming. | No federal US taxes in practice (exemption threshold of approximately 13.6 million USD in 2026), no Paraguayan taxes. |
| LLC bank account | USA | The bank releases the funds to the new LLC member after receiving the succession documents. | 0% |
| International securities account (ETF, shares) | USA / Ireland depending on fund domicile | The broker transfers the account to the designated beneficiary if a TOD (Transfer on Death) is configured, otherwise to the estate representative. Securities are valued on the date of death. | Variable depending on the heir's situation (Article 750 ter of the French Tax Code). For an heir established in Paraguay for more than 5 years, 0% in Paraguay and 0% in France, as the securities are not located in France. |