New step-parent law in France? Notaires push for legal and tax recognition

France’s notaires are pressing for step-parents to have a recognised legal status with fairer taxation and new rights and duties within families.

The 2025 notaires’ conference, held in Montpellier, voted to support the creation of a formal déclaration de beau-parentalité (‘step-parenthood declaration’), which could be created as a legal deed signed in front of a notaire.

Under the plan, the declaration would link a child with their parent’s spouse or civil partner. While the child is a minor, the act would be one-sided.

It would cease to operate if the couple separate, automatically once the child becomes an adult, or if a judge orders it.

Once the child turns 18, if it is reaffirmed (or signed for the first time), it would become bilateral and carry wider legal consequences.

The notaires propose that this be inscribed in the Code civil and have submitted the idea to the Justice Ministry. This does not have legal force in itself, but many existing laws put forward by the government or parliamentarians began in this way.

Some 1.5million children are estimated to live in so-called familles recomposées (with parents/children from different relationships) and millions more adults were raised in such families. However, up until now there has been little formal recognition.

Notaires say the creation of a special status would avoid step-parents feeling forced into trying to adopt their partner’s child (which is not always desirable or legally possible). 

They say it could also “affirm the step-parent’s specific role”, which is neither that of a parent nor just that of a family friend, and also help ease the passing on of property.

During a person’s childhood, it would impose on the step-parent a duty of support and assistance (which would nonetheless be seen as secondary to the duties of the actual parents), while the child would owe a reciprocal duty of respect.

At adulthood, it could evolve into a two-way commitment, creating an obligation of mutual support. However, either party could later revoke it.

Under current rules, a step-child who receives a gift or inheritance from a step-parent is treated as a stranger for tax purposes, paying 60% tax. 

Notaires propose applying the same tax allowances and rates as between parents and children, including the €100,000 allowance on gifts every 15 years.

This comes as a proposed law with similar effect on gifts and bequests has also been tabled in the Senate by Renaissance senator Xavier Iacovelli. 

He says current law “maintains an archaic vision of the family centred exclusively on biology”, while “parenthood is founded not only on blood, but on commitment, presence and love”.

President Macron, prior to his re-election in 2022, had stated he wanted to increase the allowances for direct line heirs (to €150,000) and extend the current allowances to step-children. However, this has so far not been acted on.