An overview

A frequent issue that comes up for non-French people who move to – or buy property in – France is what happens to the estate in the event of a death.

French laws governing succession are different from those in, for example, the UK or US, and are stricter. 

Their origins lie in the Code Napoléon, which has been followed by many European countries with the English-speaking countries being, in this respect, the odd ones out.

You may find the French rules rigid if you are used to the UK or US's greater freedom, however there are no plans to change the main principles which centre on protecting the guaranteed right of all children to inherit a portion of their parent's estate.

If they prefer, however, newcomers to France of all nationalities may opt in a will for the law of their nationality to apply to their whole estate, due to a 2012 EU regulation that came into force in 2015.

This regulation also includes a default rule that the law of the place of last habitual residence applies to a person's whole estate if they do not make a choice in their will.

However, the EU regulation rules, previously followed in France without issue, were cast into some doubt by a 2021 French law which in some cases seeks to enforce children's rights to a portion of the estate even where a foreign law would usually apply.

The French 2021 law, which in some situations allows children to claim a 'compensatory levy' from French-situated assets, was subject to complaints from foreign people in France and was called into question by the European Commission, which considered that it might break EU law.

In June 2026, France provided clarifications which the commission viewed as satisfactory, though some questions remain. Briefly, the French government said the 'compensatory levy' rules should only apply if a foreign law was chosen containing nothing protective of children. The protections did not have to amount to the same thing as the French hereditary reserve.

The Connexion will continue to monitor any further changes and clarifications relating to this. 

The following comments concern the basic rules in France, under a combination of French and EU law.

General rule: Concerning a person who dies 'habitually resident' in France their estate is subject to French succession law.

This includes both their moveable assets (shares, bank account money etc) and their French real estate.

That is, unless the person opted in a will for the law of their nationality to apply, in which case this replaces French law.

Before the EU succession regulation came into force in 2015, different rules often applied to real estate and moveable assets. 

The EU regulation means that if a French resident has made no other choice in a will, French notaires and courts now consider that French law governs their whole estate, including real estate abroad.

Having said this, if a French resident, for example, leaves a UK property in a way that breaks French inheritance rules (eg. certain 'reserved' heirs lost out), French notaires cannot transfer real estate situated in the UK. They could, however, still seek to rectify this 'unfairness' in the way that any French-based property is shared out.

2021 law: If a French resident opts in a will for a foreign law to apply and it does not include any rules protective of children, the notaire is expected to invite the heirs to claim a 'compensatory levy' from French-situated assets, up to, as far as possible, the level of their French-law portion of the worldwide estate.

However, many foreign laws (including English and Welsh law) are now generally understood to have some form of protection deemed acceptable. 

People who are resident outside of France

For people habitually resident outside France, the law of their country of last habitual residence will usually govern the succession, including French property, unless another law has been validly chosen.

However, where these lack protection for children, the rule on a 'compensatory levy' may come into play in certain cases if the deceased or one of their children was an EU citizen or resident.

Regardless of the EU regulation or the 2021 French law, notaires will still take account of any notarised French legal mechanisms you may have put in place.

For example, a tontine clause made at the time of buying a French holiday home leaving the home to the survivor of a couple will still apply to this home even if the first member of the couple dies as a UK resident.

Seeking professional advice

In this guide we look at the effects of French laws and ways in which potential problems can be avoided or minimised. However we can only provide a summary.

This guide does not replace the need to take professional advice on your individual case. Advice can be obtained from a notaire, avocat and/or, for example, a UK solicitor with expertise in French law.

If you buy French property the transaction will always be dealt with by a notaire, a French lawyer who is at the same time a professional with their own practice and an officer of the state. Their work is similar to that of a family solicitor, and is especially concerned with drawing up legally binding documents. 

Note that when buying property it is not necessarily the notaire's duty to advise you on the effects of the purchase, including inheritance issues; their role is to carry out the purchase formalities.

Many, but not all, notaires will advise on the best way to proceed in your particular case and on the effects of what you are doing but you cannot rely on this unless you specifically ask for advice and the notaire agrees to give it.

An avocat's role is roughly comparable to a British barrister's, providing legal expertise and speaking in court. 

Many specialise in criminal and civil litigation and may not be suitable to advise on inheritance, so look to check this if seeking out a professional for advice. An estate agent may also be able to point you in the right direction.

An avocat's input may be useful notably if you are concerned that your wishes might be contested. You can find English-speaking legal firms in France, and of course in the US or UK, who can advise.

Be aware of taxation

The issue of taxation on death must also be considered. Worldwide assets of residents are subject to French inheritance tax (UK or US tax may be payable on UK/US assets but deductible from the French tax bill). 

French real estate and certain other French assets of people living elsewhere when they die are subject to French inheritance tax.

The notaires have several helpful websites including their main portal: notaires.fr. Here you can click on the top right for English.