French inheritance law - welcome to your guide

Discover how France's unique inheritance rules differ from the UK and US, and what it means for your estate planning.

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.

There are 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. Parliament is currently looking at giving them a slightly more beneficial situation than mere 'strangers' but with conditions.

The picture was modified regarding inheritance law – but not tax – by an EU regulation that allows people to opt, if they wish, for the law of the country of their nationality to apply to their estate.

It also contains a default rule that the law of the country of last residence applies to the whole estate, where no choice is made.

Nevertheless, 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 most situations have an existing French solution.

The rules of the EU regulation were also made less secure by a 2021 French law that seeks to enforce children's rights (see here).

This guide also reviews procedures after a death as well as reviewing care homes and dependency issues and Brexit.

If you have a query please email it to news@connexionfrance.com.

We regularly answer questions online at connexionfrance.com.

*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.

We regularly answer questions online at connexionfrance.com.

Editor's note: Our thanks to Matthew Cameron, Barbara Heslop, Antonia Ridely-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.

When reading the Q&A section please note the issues arising from the 2021 French law. The answers given do not always explicitly account for this.

The Connexion team