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 that the English family provision regime is a functional equivalent of the réserve. Where English law governs a succession, the levy should therefore not apply. On that reading, English-law wills fall outside French forced heirship.
Some background. France’s 2021 reform (Article 913 of the Civil Code) let reserved heirs claw back a share even when the deceased had chosen a foreign law under Brussels IV. That weakened the choice-of-law right that British and other foreign owners relied on. Complaints followed, and the Commission examined whether the reform breached the EU Succession Regulation. The Local France and Connexion France reported France’s answer: English law already protects family members through its own family-provision mechanism (the Inheritance (Provision for Family and Dependants) Act 1975), so the French levy has no need to bite.
A developing position: take advice
This is general information, not legal advice. It rests on press reports of an EC pre-closure letter, which is neither a statute nor a court ruling. Notaires and lawyers read it differently, and the position is open to change. If you intend to rely on it, instruct a cross-border estate lawyer and a French notaire. Verified 29 June 2026.
What does it mean for British owners on the Riviera?
If you are British, make an English-law will and elect English law under Brussels IV, you should be free to leave your French property as you wish. French reserved heirs would have no claw-back. That restores the testamentary freedom the 2021 levy had put at risk.
For UK buyers on the Riviera, the practical result is reassurance. With correctly drafted documents, English principles let you leave a French villa to a spouse, to children in unequal shares, or to any other beneficiary you choose. Many British purchasers saw the levy as a reason to hesitate, and this is the point they ask about before they commit. Our French succession guide shows how it fits the wider rules. If you hold the villa through a company, the analysis changes, as our guide to owning through an SCI explains.
What are the caveats?
This is a Commission pre-closure letter that records France’s stated position. It is not a new law or a court ruling. It concerns English law. Whether it extends to the US or other common-law countries is unsettled, and notaires read the wording in different ways. You still need careful drafting and professional advice.
Three points to keep in mind:
- Status. The clarification comes from an administrative process, not from legislation. The 2021 Article 913 levy technically stays on the books, and France has yet to formalise its position in a decree. The argument is that it should not apply where English law genuinely governs.
- Scope. Commentators switch between "English law" and "Anglo-Saxon law" without consistency. If you are a US citizen or a national of another common-law system, do not assume you are covered.
- Execution. You still need a valid will that elects your national law under Brussels IV. Coordinate it with any will made in your home country so that one does not revoke the other. Mistakes here are expensive to correct after death.
Settle the will question when you buy, not years later. Our guide to buying in France as a foreigner shows where it fits, and SCI, indivision or tontine compares the ways to hold the title.
← Part of our guide: Buying property in France as a foreigner