The Connexion invited notaires who identify themselves as speaking English in the directory at notaires.fr to be listed in a resource for our readers, notably:
If they have experience in international private law and in helping foreign clients with matters including wills and successions where a foreign law governs the succession due to the EU Succession Regulation.
If they are familiar with the French government’s recent clarifications to the European Commission relating to estates governed by English law or similar ‘Anglo-Saxon’/common law laws. These state that the Code civil article 913 paragraph 3 rule on a ‘compensatory levy’ for a testator's children does not apply to estates governed by English or equivalent laws because English law ‘family provision’ rules are a 'functional equivalent' to the French hereditary reserve.
If they are familiar with the interpretation that there is therefore no requirement for the notaire to apply the 'levy' rule to estates governed by English or similar laws or to inform the testator’s children of a right to such a levy. Similarly, that English law itself contains no such obligation of information to the children.
If they are interested but are uncertain as to this interpretation, we asked if they would consider asking for clarifications from the CRIDON Nord-Est, with whose director, David Boulanger, The Connexion has discussed the interpretations mentioned above. There are five CRIDONs in France, which offer technical legal help to notaires, including on issues with an international element.
David BoulangerDavid Boulanger
Mr Boulanger, who has published articles on the 'compensatory levy' in specialist publications for the profession, told us that he considers the position is now sufficiently clear that he feels able to advise a notaire to follow these interpretations as a matter of everyday practicality, when dealing with foreign clients’ estates, especially in the case of English law, which was specifically mentioned by the French authorities.
The same is likely to apply to other similar laws from the ‘common law’ tradition, such as Australian, Scottish or those of many Canadian provinces, however there is no definitive list of which countries, Canadian provinces or US states’ laws have a ‘functional equivalent’.
We provide the following details of notaires who replied to us positively, confirming their suitable experience and familiarity with the points addressed. Where notaires expressed to us some reserves over the interpretations, we have included some notes as to the stance they expressed.
This list is not an endorsement of these notaires’ work by The Connexion, though it may be helpful as a guide for readers looking for English-speaking help with their will or with the settlement of an estate, where, due to the EU Succession Regulation, a foreign law, and in particular one from the common law tradition, is set to govern the will or estate.
The list is provided by department, however, several notaires indicated they are able to work for clients across France as well as for non-residents interested in buying French property.
Many (but not all) of the notaires listed indicated that they have a label from the notaires’ national body of Notaire pour client international (NCI) which indicates they have particular training in international and European matters.
We note that anyone has the right to freely choose the notaire they wish to lodge their will with and/or designate to deal with their succession.
When a married person dies, their spouse also has first choice of which notaire will deal with the deceased person’s estate unless the spouse has been excluded from inheriting by will.
Notes : Practising also as a notaire in Canada, he said he planned to discuss with a CRIDON the issue of equivalences to English-law ‘family provision’ rules, notably in the different Canadian provinces. He later noted that the CRIDON of Lyon considers the clarifications as not legally binding, and essentially an internal administrative note intended to reassure the European Commission. He said the CRIDON Lyon's own view is that ‘family provision’ rules are not equivalent to the French hereditary reserve as they function too differently.
Notes: He shares the view that English-law ‘family provision’ rules are a functional equivalent of the hereditary reserve, which in principle means the article 913 compensatory levy does not apply to successions governed by it. He notes however that the notaires’ professional body Conseil supérieur du notariat has not yet given an official position on this, and he remains attentive to any evolutions, and open to exchanging with CRIDON North-East if extra clarifications prove useful in certain dossiers, especially for foreign laws other than English law.
Notes: Me Figerou is aware of the clarifications given to the European Commission, which he said mean that in theory, a French judge should not enforce a compensatory levy right where English law governs a succession, based on the view that English law contains rules protective of children.
However, he notes that the French authorities’ response to the commission does not constitute a legal ruling or law in itself, but rather an administrative interpretation.
It thus does not bind the courts, and moreover top appeal court the Cour de cassation has not yet given an explicit ruling about the equivalence of English-law family provision rules.
Notes: Me Seynhaeve is very interested in the recent clarifications especially as regards the family provision rules in English and similar laws and is seeking further information from the CRIDON network.
Notes: Me Chalopin is aware of clarifications including the position that English law family provision rules are a functional equivalent of the hereditary reserve and considers the position we outlined to be important and coherent.
However, she considers that this analysis must be considered with prudence, as it is recent, and there could be future clarifications in court cases, so she will not present it to clients as being definitively settled.
She will advise clients based on the law applicable to each succession and the specific circumstances of each dossier.
Notes : Me Sansonetti is interested in the recent clarifications regarding English law family provision rules and is seeking further advice from the CRIDON network on the latest situation before deciding on his position.
Notes: Me Blin agrees that the levy rules do not apply in the case of English law, but will seek further guidance as to the issue of whether there is any duty of information to the children.
Notes : He considers the article 913 paragraph 3 law to be an aberration and in conflict with the EU Succession Regulation. He is pleased with the French authorities’ clarifications but notes that there is uncertainty over the legal force of the clarifications in the pre-closure letter.
Having consulted the CRIDON Sud-Ouest, he says he will inform children in English-law cases of a potential right to a compensatory levy, while informing them that this right is now very much called into question by the government and by the European Commission and that if they wish to enforce it they will need to apply to a French judge for a ruling on whether it applies.
Notes : Me Vasse is familiar with the issue of article 913 paragraph 3 and how it may apply to estates governed by common law inheritance laws.
He considers the interpretations we outlined to have great practical interest and he plans to discuss them with CRIDON Nord-Est before arriving at a definitive conclusion.
Notes: Me Dejean is familiar with the clarifications and finds Mr Boulanger’s analysis coherent, though he keeps in mind the fact that the clarifications - while representing the official position of the French authorities and accepted by the European commission so as to close the complaints file - could in future be subject to different interpretations, notably if there is a case before the Court of Justice of the EU.
Vivent Rairoux, 76600 Le Havre vincent.rairoux@notaires.fr
Notes: Me Rairoux notes that the recent clarifications convinced the European Commission but continue to create uncertainties for lawyers because they relate to exchanges between officials but do not derive from courts or lawmakers. He said we will need to wait for a change in the law or a European court judgement in order to advance this subject.
Notes : Me Solanet is following these issues closely and will consult the CRIDON network with regard to each concrete situation before taking a definitive view.
Notes: Me Coffre finds it difficult to adopt a clear position on the issue of whether successions subject to common law traditions including ‘family provision’ type rules allow for the exclusion of the levy rules.
This is partly because many legal experts have up to now thought that this was not the case because of significant differences between these rules and the set heirs’ portions provided for by French law.
It is also still possible that the matter could be subject to EU court decisions. She would therefore explain the various ramifications to clients.
Notes : Me Hirigoyen is familiar with the clarifications from the French authorities. He said: “This interpretation is currently that of the French authorities and has enabled the commission to consider closing the case.
"However, it does not yet amount to a ruling by the Cour de cassation or the Court of Justice of the European Union. Each case continues to be assessed in the light of the law actually applicable and the precise nature of the protective mechanism provided for by that law.
"Subject to this reservation, we agree with the analysis regarding the case of English law. We remain attentive to the positions of the CRIDONs and the Conseil supérieur du Notariat as well as to how this continues to play out in practice.”
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 step children 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 pages 31-33 and update pages at end of this guide).
This guide also reviews procedures after a death as well as reviewing care homes and dependency issues and Brexit.
