The pacte de famille

One inheritance planning option is the pacte de famille (family pact).

Drawn up by a notaire, this can be used by families to agree in advance on matters relating to who will inherit, such as allowing for an heir to waive all or part of their legal inheritance share in advance, to the benefit of (named) others.

It can be useful where there is an amicable relationship between parents and children, to make sure in advance the parents’ wishes are carried out. It can also come into play with regard to lifetime gifts.

Usually if someone makes lifetime gifts to the detriment of the reserved heirs the heirs can contest this after the donor dies (using a legal procedure called an action en réduction). However a pacte de famille can be used by which the heirs can agree they will not enforce their rights in relation to the gift (called a renonciation anticipé). 

An heir may not renounce part of their rights through these formalities if they are under 18, and may only do so in limited circumstances if they are under legal guardianship (curatelle or tutelle).