TLDR: Yes, in the context of the acquisition in France of a building or a business (fonds de commerce) forming part of an estate passing to heirs, legatees or donees domiciled abroad. The purchaser must present a certificate attesting to the payment or non-liability of the inheritance tax (impôt de mutation par décès).
When the certificate is required
The certificate is required when the acquisition concerns a building or a business (fonds de commerce) located in France and forming part of an estate passing to one or more heirs, legatees or donees whose actual or legal domicile is abroad.
Issued free of charge by the competent public accountant, it certifies either the payment or the non-liability of the inheritance tax (impôt de mutation par décès).
Presentation by the purchaser
The purchaser may only discharge the acquisition price by presenting this certificate.
However, as security for the Treasury, the purchaser may withhold and retain, until the certificate is presented, a sum equal to the amount of the tax calculated on the price.