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Theory of mind (ToM) refers to the ability to infer other's mental states, that is to say their beliefs, intentions, knowledge, or emotions. ToM is a high-level function that enables us to conduct social relationships and to adapt our behavior in social interactions. Some authors propose that ToM relies on several cognitive mechanisms, from low-level processes involved in the analysis of perceptual cues available in the environment, to high-level processes, as executive functions, necessary for the representation of other people’s points of view. However, the relationships existing between ToM and executive functions remain unclear, and while several pieces of evidence from studies on pathological populations suggest such a relationship, its nature is not well-defined. In this paper, we propose to present results in favor of an involvement of executive functions in ToM and to discuss more specifically the role of inhibition and shifting in the ability to put away one's own perspective in order to attribute mental states to others.