Challenges to 2021 law

Pressure is growing on the European Commission to take a decision on the validity of France’s 2021 inheritance law (see here) that many lawyers believe clashes with EU law inheritance planning rights.

The commission has a role as guardian and watchdog of EU law, which should take precedence over national laws where there is a conflict between rules.

It has so far been in informal dialogue with France but the next expected step, if France does not take steps to change the law, would be formal ‘infringement’ action with a statement that France has broken EU law and must rectify it.

EU court action and fines for non-compliance could follow in due course.

Many foreign people living in France have written wills taking advantage of the EU’s ‘Brussels IV’ rules.

The French law has been criticised by notaires (see here) and has caused confusion among people who had used the EU regulation to choose the law of their nationality to govern their whole estate after they die (see here).

As a result of the French 2021 law, article 913 of France’s Civil Code now provides for a right to compensation out of any French assets in a non-French person’s estate for any children deemed to be missing out because the deceased chose a foreign law system that lacks ‘reserved portions’.

Article 921 obliges notaires dealing with inheritance share-outs after a death to get in touch with the deceased’s children and tell them about their rights.

Commission ‘aware’ of French law since December 2021

The Connexion first sought to raise the issue with the European Commission in December 2021, shortly after the new law came into force in November 2021.

An official said then that the commission was aware of the law but that it was too early to say more. When we followed this up in summer 2022 we were told “the assessment of the French law is ongoing”.

December 2022: first complaint is lodged

In January 2023 The Connexion reported how reader Trish Miller from the Tarn had lodged a complaint with the commission in December 2022, asking it to assess whether the 2021 law breaks EU law.

Mrs Miller is her husband’s second wife and the couple had drawn up wills invoking English law to protect her and to leave her more than allowed under the French ‘reserved portions’ rules.

“We all felt protected by Brussels IV. Now, it’s like someone has pulled the carpet away from under you,” she said, urging other readers to make similar complaints.

“There are a lot of us around who have stepchildren in our social circle and it’s a potential problem for everyone.”

Issues are less likely to arise if all children are from a couple’s marriage and expect to inherit on the second parent’s death.

However, stepchildren have no automatic ‘reserved’ rights to inherit from a step-parent and if they do inherit from them they face high inheritance tax. They may therefore be more likely to seek to enforce their right to a ‘reserved portion’ under French inheritance law rules if their own parent dies first.

Multiple complaints

At the time, the commission told us it was not aware of other complaints about the law. On February 15, 2023, however, it published online an acknowledgement of “a significant number” of complaints now received on this issue, stating that it aimed to respond swiftly and noting the “potentially wider public issue raised”.

Its website states that as a general rule it takes up to 12 months for it to assess a complaint and to decide whether to take infringement measures against a member state because it has found a breach of EU law. It can, however, take longer if a matter is “especially complex”.

The “12 months” was treated as starting from publication of the “multiple” complaints. 

Update on February 29, 2024

These 12 months came and went. An update was published on February 29 on the Commission’s Decisions and notices page.

It said it had made a preliminary assessment of the allegation that article 913 of the Civil Code is in breach of the EU Regulation. On December 11, 2023 it had contacted the French authorities to gather additional information and had received a reply on February 12, 2024.

Reader pushes for action 

In July 2024 Connexion reader Ronnie Bennett, 85, a retired British managing director from north-west France, called on like-minded people to join him in pressing the commission in Brussels for action. He complained to the commission at the end of 2022 so is part of the ‘multiple’ complaint.

He said France’s apparent breach “makes a mockery of a united Europe”. He was “infuriated” by the law and by the commission’s drawn-out assessment of the letter it received from the French authorities.

He is affected as he has two daughters from his first marriage and wishes to protect his current – second – wife, when he dies, rather than his daughters receiving an automatic two-thirds share.

“It could have caused a serious problem, but fortunately I’ve been able to sort it out with them [he did not specify, but it is possible, for example, for children to sign with a notaire to waive their rights].

“I find it obnoxious that the French should be able to disregard a European decision because they don’t like it.”

“Why can’t the commission just say once and for all that the French law is against EU law?”

Summer 2025

In an update published on August 1, the commission referred to a “possible violation by France” of the EU regulation.

It said: “Following the Commission’s letter of December 11, 2023 inviting the French authorities to provide additional information on the allegations made in the complaints and following the French authorities’ reply of February 12, 2024, the Commission launched the pre-infringement procedure, formerly known as ‘EU Pilot’.

“On July 23, 2025, as part of this dialogue, the commission proposed a number of solutions to the French authorities to remedy the problem.” It asked the French authorities to reply by October 1, 2025.

However as October approached the commission told Mr Bennett that it had received a communication from the French government saying it had missed the deadline due to national political upheavals.

The commission stated that France has apologised for the delay and said it will send its response once it has been signed by its justice minister.

Support for challenge gathers pace

Following publication of Mr Bennett’s rallying call in July, The Connexion received around 100 emails in support.

Many were from couples with children from previous relationship.

Others did not have a close relationship or were estranged from their children or simply wanted the freedom and simplicity afforded by another country’s rules.

We passed on the emails to Ronnie Bennett and Trish Miller, who formed a campaign called My Will My Way.

Several readers stated that if the rules do not change they may be forced to leave France, and some have since told us they have sold up or are in the process of doing so. Readers who would like to support Mr Bennett in contacting the European Commission should email news@connexionfrance.com and we will forward the messages to him.

It is also still possible to make complaints to the European Commission (in English).

If people wish to do so, ‘French government’ is appropriate for the body complained about as it is responsible for applying the law.

The official name of the French law is article 24 of the Law No 2021-1109 of August 24, 2021 strengthening respect for the principles of the Republic; as well as articles 913 and 921 of the Civil Code.

Court case also underway

Avocat Simon Deceuninck, of Citizen Avocats, Bordeaux, thinks the law is most likely to be overturned by a person who is facing losing part of the inheritance they were due to receive under a foreign-law will taking court action against the heirs who are demanding a ‘levy’.

He states the most likely course is that a French court faced with such a case will refer it up to the European Court of Justice for a ruling on the legality of the 2021 law, thus putting pressure on France to act.

As of autumn 2025 he is fighting such a case in Carcassonne.

It involves a request from a deceased Briton’s children for a share in his estate despite him electing in his will for his current wife to receive everything. The case is being brought by his British-Irish widow in an attempt to stop the children’s request.

He had hoped a judge would refuse a valuation request for an art collection from the man’s children, on the grounds that the 2021 law breaches EU law. This would have given a quick confirmation of the French law’s invalidity.

However, the judge declined and the case will now go to a full trial. Mr Deceuninck said the judge acted on grounds that even if a risk of incompatibility with EU law exists, this remains hypothetical while no court has ruled on it.

He has said lawyers are unanimous in condemning the 2021 law, arguing that it was adopted during the Covid-19 pandemic when parliamentary time was shortened and scrutiny of the process was reduced.

The law was also criticised at the time by the Senate, which predicted negative effects on those choosing ‘Anglo-Saxon’ laws, despite the original intention of protecting daughters in the case of the choice of Sharia-based laws.

If France does rectify its law, the question then will be whether a change can be retroactive to help those who have already faced demands for ‘levies’, or seen their inheritance lessened due to the law.

Notaire François Trémosa from Toulouse has said it would “not be surprising” if such a law had some retrospective effect, but this would most likely apply only to inheritance proceedings still under way, not those that have been settled.

“Notaires think the law is horrible and that it will not stand up against EU law,” he said. “But for the moment, the government doesn’t seem interested in changing it.”

What can you do if you are affected by the 2021 law?

If you are affected by the law, here are some considerations. Note that (see here) while foreign residents in France are most often affected, the issue also affects some non-residents with French homes.

We would suggest that those affected take advice from a notaire (to find an English-speaking notaire - click on ‘spoken languages’ to select English) or, for example, a UK solicitor or US attorney with expertise in French inheritance law.

• The 2021 law only obliges notaires to tell all your children of their ‘right’ to make a claim; they do not have to claim. So, if you have a close relationship with your children and discuss your wishes with them, this may put your mind at rest.

• Ordinary French law rules – with no election of a foreign law – may be acceptable if your situation is simple, for example, you have only children from your current marriage and you are happy with the ‘reserved portion’ rules (see here).

• If you wish that your children should inherit only after the death of the second parent it is possible to discuss this with them and for this agreement to be formalised via a deed signed with a notaire.

• To ensure the survivor of a couple keeps a main family home that is jointly owned, one solution, which must be done at the time of purchase, is the insertion of a tontine clause in the deed.

• A well-worded will or a notarised document called a donation au dernier vivant can also make it possible for a person to leave their estate to their spouse (but not a Pacs/civil partner or informal parter) in usufruit (for lifetime use) even if there are children from previous marriages. Other options available include three-quarters in usufruit and one quarter in outright ownership. An usufruit includes the right to live in a home, or rent it out, or to benefit from income from investments, although the beneficiary may not sell anything without the permission of those entitled to the remainder after they die.

• French law gives a surviving spouse the right to stay in the family home for life if they notify the notaire handling the estate of this wish (see here). However, there has been some uncertainty among French lawyers as to whether or not this would exempt a widow/er from having to make, during their lifetime, a payment to an heir who claims a ‘compensatory levy’ under the 2021 rules. Potentially a court might have to rule in the case of a dispute. Also, this would not help where the survivor may wish to sell to downsize or move back to the country of their nationality.

• A change of marriage regime to ‘universal community’ with a clause of total attribution to the survivor is possible, so a couple’s assets become the property of the other on the first death. However, children have a right to object to this being set up, and if necessary a court has to rule.