An overview of French inheritance law and EU rules to consider

For full, detailed information on French inheritance law and inheritance tax, see The Connexion’s dedicated help guide.

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 in the UK.

There are strict rules to protect children, unlike in England and Wales where, in principle, you can leave your estate to whoever you choose. However, this freedom is not absolute, and certain relatives or dependants may be able to make a claim on the estate.

In Scotland, the position is different again, with “legal rights” giving spouses/civil partners and children an automatic entitlement to part of the moveable estate, regardless of the will.

There are mechanisms, however, that can be put in place in France to help manage how your estate is divided.

French and EU rules

People who live in France can choose to have the inheritance law of any of their nationalities apply to the whole of their estate, following an EU regulation that came into force in 2015, often referred to by lawyers as Brussels IV.

If you choose this, it may help you avoid restrictive French inheritance rules, which oblige parents to leave part of their estate to their children, and instead opt for more flexible rules (for example those of England and Wales).

Note, however, the effects of a new 2021 French law (see below).

This EU regulation applies even where the law of nationality is not that of an EU state, so it can benefit Britons who own property in France.

Importantly, this regulation does not affect inheritance tax – it relates only to which country’s law governs how your estate is divided.

The French inheritance tax that results from your choice is unchanged.

Possible benefits of using the regulation have to be weighed against the fact that, for many people, French law does not pose a problem to their wishes. More complex family situations – for example, wanting to benefit a second spouse rather than children from a previous relationship – are where differences are most significant.

It should also be borne in mind that for French residents, and whenever inheritance concerns French real estate, a French notaire will be involved. They will generally be more familiar with French rules than foreign systems, and keeping French law may simplify and speed up matters.

All of the other traditional French inheritance-planning mechanisms remain available and may, in some cases, be preferable depending on your objectives.

If in doubt, you may wish to consult a notaire with experience advising expatriates in France.

Default rule

Aimed at simplifying cross-border inheritance matters, Brussels IV also introduced a default rule: where no choice of law has been made, the law of the country of the deceased’s last residence applies to the whole estate.

This means that if you are resident in France at the time of death, French inheritance law will usually apply by default, unless you have specified otherwise in a will.

However, the right to choose the law of your nationality will still be recognised by French authorities, including in relation to French property owned by non-residents.

There is one proviso to this default rule: if it is clear that the deceased had much closer links to another country, that country’s law may apply instead. This could arise, for example, if someone had only recently moved.

Note also that the courts dealing with the estate (jurisdiction) do not always match the law that applies. In general, the courts of the country where the deceased was resident will handle the succession.

As noted, inheritance tax rules do not change.

For example, a British citizen living in France may opt for the law of England and Wales to govern their estate and leave a French property to a friend rather than a child. However, that friend would still be liable for French inheritance tax at rates that can reach 60%.

Residents in France can make a will including a clause specifying that UK law applies to their estate.

In practice, it is often advisable for this to be drafted in French and in a form recognised under French law, to avoid translation issues and ensure it is readily accepted by French legal professionals.

2021 law

In 2021, a law was adopted in France, intended to protect children in certain cases where foreign inheritance law applies. Its provisions were incorporated into Article 913 of the French Civil Code.

It states that:

If the deceased – or at least one of their children – was an EU citizen or resident in the EU at the time of death,

And a foreign law applies to the estate (notably via Brussels IV),

And that foreign law does not provide for forced heirship for children,

Then each child (or their heirs) may claim compensation from assets located in France, up to the level they would have received under French forced heirship rules.

The law also amended Article 921 of the Civil Code, requiring notaires to inform potential heirs if they may be entitled to such compensation.

This reform has been widely criticised, with some legal experts arguing it conflicts with the freedoms provided by Brussels IV. However, it remains in force and must be taken into account when planning an estate.