French inheritance law - welcome to your guide
Discover how France's unique inheritance rules differ from those in the UK and US, and what it means for your estate planning. We also explore French inheritance tax and formalities after a death, as well as useful information for later years, including coping with dependency and understanding care home options.
Use the contents list to access topics of interest. Alternatively, use the ‘next’ and ‘previous’ options at the bottom of each page to read the guide in sequence. This guide will be updated as key changes arise – we will notify you when this happens.
For people moving to France, or buying a second home here, inheritance planning should be carefully considered.
France's inheritance laws are significantly different from those of 'Anglo-Saxon' countries.
They include strict rules to protect children as opposed to the greater freedom to leave money and property to whoever you want as, for example, you can under UK law* or that of many US states.
There are mechanisms though that can be put in place which guide how your estate is divided.
Inheritance tax is also different to that of many countries and is, after set allowances, at percentages dependent on the recipient's relationship to the deceased.
There is high tax (60%) for beneficiaries who are not close relatives or a spouse or civil partner. President Macron has spoken of wanting to help stepchildren more but change has been slow.
In debate on the 2026 budget, there were proposals to give them a slightly more beneficial situation than mere 'strangers' but with conditions – however, even this was not finally retained. The topic is, however, likely to be brought back to the table at some point.
The picture was modified regarding inheritance law – but not tax – by an EU regulation, in force since 2015, that allows people to opt, if they wish, for the law of the country of their nationality to apply to their estate. Its operation in France was, however, thrown into some doubt by a 2021 French law that seeks to enforce children's rights.
In many cases experts still recommend continuing to make use of French-law options as they will be better known to French notaires, who administer all estates in France, and many situations have an existing French solution.
As well as inheritance and wills planning, and inheritance tax, this guide looks at what must be done after a death in France.
We also look at considerations for later life for people experiencing issues with independent living.
If you have a query about the topics covered in this guide, please email it to questions@connexionfrance.com.
We will consider these for answers in our newspaper, online at connexionfrance.com and in future updates of this guide.
*We refer to 'UK law,' meaning the law of England and Wales, Scotland or Northern Ireland. Be aware laws can vary between countries and take advice accordingly.
The Connexion team
Editor's note: Our thanks to Matthew Cameron, Barbara Heslop, Antonia Ridley-Hughes and Fabienne Atkin of Ashtons Legal and John Kitching of French Law Consultancy for answering questions from Connexion readers. Thanks also to honorary avocat Gerard Barron from Boulogne-sur-Mer and notaire François Trémosa of Trémosa Pouzenc in Toulouse, for answering additional queries.