Understanding inheritance law in France is essential for UK nationals with property or family ties there. French law is very different from English law, particularly when it comes to succession rules, forced heirship, and tax treatment. Without careful planning, families can face unexpected challenges that make the inheritance process more complex than it needs to be.
This overview highlights the key features of French inheritance law, common pitfalls for UK families, and how French lawyers can help you put protective measures in place.
Forced Heirship in French Law
One of the most striking differences between French and English inheritance law is forced heirship. Under French law, certain heirs, usually the children, have an automatic right to a reserved share of an estate. This means you cannot freely distribute your entire estate through a will in the way you might in the UK, or if you do, your reserved heirs can ask for their reserved part of the estate anyway.
- If you have one child, they are entitled to half of the estate.
- With two children, each receives one-third.
- With three or more children, they collectively receive three-quarters.
The surviving spouse does not have the same automatic rights as in England, which can be surprising to many UK nationals who assume their spousewould inherit first.Where there are no children, the surviving spouse can be a reserved heir, but only for a quarter of the estate.
The EU Succession Regulation (Brussels IV)
The EU Succession Regulation allows individuals to elect for the law of their nationality to apply to their estate in France, instead of French succession rules. While the UK is not part of the EU, UK nationals with property in France can still make this election.
However, this is not always straightforward. It requires careful drafting and an understanding of how French notaries and courts interpret such elections. A legal opinion or affidavit of law may be necessary to avoid challenges, and French law has recently introduced legislation which can limit the effectiveness of the choice of law, particularly if the deceased is habitually resident in the EU. Working with French solicitors experienced in cross-border estate planning ensures your wishes are respected.
French Inheritance Tax
French inheritance tax applies to all property located in France, regardless of the heir’s country of residence, subject to specific rules set out in a double tax treaty. Tax is a personal liability of each heir, with rates depending on their relationship to the deceased:
- Children benefit from a personal allowance and lower tax rates.
- Unmarried couples or distant relatives face much higher tax rates, sometimes up to 60%.
This can create issues for UK families where property is left to step-children or their other half when they are unmarried. In such cases, careful structuring and lifetime planning are essential to mitigate the tax burden.
Inheritance and Blended Families in France
Blended families are increasingly common, but French inheritance law does not always recognise them easily. Biological children have a right to inherit, but step-children have no automatic entitlement unless they are legally adopted in France. This can cause difficulties in families where spouses have children from previous relationships.
For example, if a UK national leaves property in France to their spouse, the biological children from a prior marriage may still be entitled to a large share, leaving step-children excluded. This is why proactive estate planning is so important. By consulting with French lawyers, you can ensure your arrangements take into account both forced heirship rules and the realities of your family circumstances.
Common Pitfalls for UK Families
UK families often face difficulties with French inheritance because they assume their English will is sufficient. Some of the most common issues include:
- Drafting a UK will that inadvertently conflicts with French law.
- Leaving assets to step-children without recognising their lack of legal rights under French succession rules.
- Failing to plan for French inheritance tax, which can significantly reduce what heirs receive.
- Overlooking the forced heirship requirements when structuring property ownership in France.
Each of these pitfalls can cause delays, disputes, or unexpected tax bills for loved ones. Working with French solicitors early helps prevent these issues and ensures your estate passes smoothly to your chosen beneficiaries.
How French Lawyers in The UK Can Help
Specialist advice is key when planning for succession in France. French lawyers and solicitors can:
- Review your UK and French wills to ensure they are consistent.
- Advise on using the EU Succession Regulation to apply English law to your French estate.
- Provide tax-efficient solutions to minimise French inheritance tax.
- Guide blended families through complex succession scenarios.
For more detail on the role of legal experts, you can read how French lawyers support international estates.
Plan Ahead with MW Notary
French inheritance law is complex, but with the right planning, you can ensure your wishes are respected and your family is protected. MW Notary regularly advises UK nationals on French estate planning and provides clear, practical solutions tailored to your circumstances.
Learn more about our French legal services or contact us today to discuss your estate planning needs.