How does French inheritance law work?

Navigating French inheritance law can be complex, whether you move here permanently or are buying a second home.

French succession rules differ significantly from those in countries such as the UK or US. They prioritise the inheritance rights of children, making the system stricter than many are used to.

The basics of French inheritance law

In France, inheritance is governed by strict rules, and children have a protected right to inherit from their parents. This often contrasts with more flexible systems in countries like the UK, where individuals are free to leave their estate to whomever they wish.

There are, however, options for non-French nationals. Since 2015, an EU regulation allows individuals to opt for their home country’s law to govern the distribution of their estate, including French property, as long as this is clearly stated in a will.

If this choice is not made, the law of the place of residence at the time of death applies. This means French inheritance law could apply to the estate, including assets such as French property and bank accounts.

A 2021 French law has complicated matters further by asserting that French children are entitled to a portion of the estate regardless of the law chosen. Lawyers expect this to be challenged, but it currently stands.

Read more: Do inheritances in the UK need to be declared in France?

French law and non-French real estate

If someone dies as a French tax resident, their movable assets (such as shares and bank accounts) and any French real estate are subject to French inheritance law, unless they have opted to use the EU regulation.

For non-French real estate, the rules are more complex. French private international law traditionally applies the law of the country where the property is located. UK assets, for example, would usually be dealt with under UK law.

However, French law can still influence how an estate is shared out, particularly if a will goes against the rules protecting children’s inheritance rights. 

Under the EU regulation, French law may apply to the entire estate — including foreign assets — if a French resident has made no other choice in a will. 

But this may not be upheld in countries outside the EU, such as the UK. In these cases, French notaires cannot intervene directly in the handling of foreign property. Instead, they may adjust how French assets are divided to preserve children’s rights.

Inheriting French real estate as a non-resident

For people living outside France, only their French real estate is usually subject to French inheritance law.

Since 2015, the EU regulation means that the law of the deceased’s last country of residence applies — so for a UK resident, UK law is applied to French property. Even so, the 2021 French law may still grant children some rights to the estate.

Some specific French legal arrangements, such as a tontine clause, will still apply to French property. These allow, for example, a holiday home to pass automatically to a surviving partner, even if the deceased was resident in the UK.

Read more: Can stepchildren inherit property under French succession law?

Succession and estate planning advice

Anyone planning to inherit or pass on French property should seek expert advice. French notaires handle property transactions and legal documentation but do not always offer detailed inheritance planning unless requested.

For more complex questions — especially involving more than one country — it is advisable to consult a notaire, an avocat (a French lawyer whose role lies between a UK solicitor and barrister), or a UK solicitor with knowledge of French law.

Read more: What are the rules on gifting a share of French property to a child?

Tax implications

Inheritance tax is another key consideration. French inheritance tax applies to the worldwide assets of French residents.

If you are a UK resident, UK tax may apply to UK-based assets, but this is often offset against any French tax due. Understanding how the two tax systems interact is essential when planning your estate.