Inheritance plans with unmarried parents

I am British and live in Nice with my French partner. We are not married. Our baby is due and there are no other children. My partner wants to sell a flat she owns and we plan to buy together. What should we consider for inheritance planning? I.C.

All parties live in France so global assets are subject to French inheritance tax but between unmarried non-PACSed partners this only gives a paltry tax-free allowance of €1,594. The rest is taxed at 60%, the same as if you were strangers.

If you were married or PACSed any assets passing between you ...

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