Buying Guide
English-Law Wills & French Forced Heirship: The 2026 Position
Why the European Commission’s June 2026 move matters for British owners—and where it stops short.
What did the European Commission clarify in June 2026?
Quick answer: In a pre-closure letter dated 4 June 2026, the European Commission moved to close its investigation into France’s 2021 "compensatory levy." France argued the English family provision regime is a functional equivalent of the réserve, so where English law governs a succession, the levy should not apply—meaning English-law wills effectively sit outside French forced heirship.
Background: France’s 2021 reform (Article 913 of the Civil Code) let reserved heirs claw back a share even when a foreign law had been chosen under Brussels IV—undermining the choice-of-law right for British and other foreign owners. Complaints led the Commission to examine whether this breached the EU Succession Regulation. As reported by The Local France and Connexion France, France’s response was that English law’s own family-provision mechanism (the Inheritance (Provision for Family and Dependants) Act 1975) protects family members in an equivalent way, so the French levy need not bite.
This is a developing position — take advice
General information, not legal advice, based on press reporting of an EC pre-closure letter; it is not a statute or a court ruling. Interpretations differ among notaires and lawyers, and the position may evolve. Anyone relying on it should instruct a cross-border estate lawyer and a French notaire. Verified 29 June 2026.
What does it mean for British owners on the Riviera?
Quick answer: A British owner who makes an English-law will and elects English law under Brussels IV should be able to leave their French property as they wish—without French reserved heirs clawing back a share. It restores the testamentary freedom that the 2021 levy had threatened.
For Riviera buyers from the UK, the practical upshot is reassurance: with correctly drafted documents, you can leave a French villa to a spouse, to children in unequal shares, or to other chosen beneficiaries, following English principles. This removes a real deterrent for British purchasers and is exactly the kind of decision-stage clarity that buyers research before committing. See how it fits the wider rules in our French succession guide.
What are the caveats?
Quick answer: It is a Commission pre-closure letter reflecting France’s stated position, not a new law or court ruling. It centres on English law; whether it extends to US or other common-law countries is unsettled, and notaires interpret the wording differently. Careful drafting and professional advice remain essential.
Three cautions for owners:
- Status. The clarification arises from an administrative process, not legislation. The 2021 Article 913 levy technically remains on the books; the argument is that it should not apply where English law genuinely governs.
- Scope. Commentary references "English law" and "Anglo-Saxon law" inconsistently. US citizens and nationals of other common-law systems should not assume automatic coverage.
- Execution. You still need a valid will electing your national law under Brussels IV, ideally coordinated with any home-country will so they do not revoke each other. Errors here are costly to fix posthumously.
Frequently Asked Questions
Frequently Asked Questions
Not abolished. The June 2026 clarification indicates the 2021 compensatory levy should not apply where English law governs the succession—so an English-law will should be respected. It is a stated position, not a repeal; take legal advice.
Yes. The protection depends on validly choosing your national law under Brussels IV (650/2012). Without that election in a properly drafted will, default French rules including the réserve can apply.
Unclear. The clarification centres on English law and the English family-provision regime. Whether it extends to US or other common-law nationals is unsettled and debated among notaires—US owners should take specific cross-border advice.
No. This concerns who can inherit (forced heirship), not how much tax is due. French inheritance tax—spouse exempt, €100,000 child allowance, up to 45%/60% rates—still applies. See our succession guide.
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