Buying Guide
French Succession & Inheritance: The 2026 Foreign-Owner Guide
Forced heirship, the EU right to choose your own law, and the inheritance tax your heirs will face.
In This Guide
French Succession & Inheritance: The 2026 Foreign-Owner Guide
What is French forced heirship (réserve héréditaire)?
Quick answer: French law reserves a fixed share of an estate for the deceased’s children—the réserve héréditaire. With one child, half the estate is reserved; with two, two-thirds; with three or more, three-quarters. Only the remaining "quotité disponible" can be freely willed.
This is the central surprise for foreign owners: France protects children, so you cannot simply leave everything to a spouse or a chosen beneficiary if you have children. The rule traditionally attaches to French real estate regardless of the owner’s nationality. For international buyers this can conflict sharply with common-law freedom of testation—which is why the EU choice-of-law route below, and the 2026 English-law-wills development, matter so much.
Take notarial advice
General information for foreign owners, not legal advice. Succession is highly fact-specific and interacts with treaties, the form of ownership and your home-country law. Always plan with a French notaire and, ideally, a cross-border estate lawyer. Verified 29 June 2026.
Can I choose my own national law under Brussels IV?
Quick answer: Yes—the EU Succession Regulation (650/2012, "Brussels IV") lets you elect, in your will, that the law of your nationality governs your whole estate (professio juris). A UK or US national can choose their home law, which generally has no forced heirship.
Brussels IV applies in France even though the UK never opted in: a non-EU national can still choose their national law. Make the choice expressly in a will. In practice, however, France enacted a 2021 "compensatory levy" (Article 913) allowing reserved heirs to claw back against assets even where foreign law was chosen—this is the provision the European Commission examined and that the 2026 English-law-wills development addresses. The interaction is technical, so the choice of law must be drafted carefully with a notaire.
How does the 2026 English-law-wills clarification change things?
Quick answer: In a June 2026 pre-closure letter, the European Commission moved to close its case against France’s 2021 levy. France stated that the English "family provision" regime is a functional equivalent of the réserve, so where English law governs, the compensatory levy should not apply—meaning English-law wills are, in effect, outside French forced heirship.
This is a significant development for British owners on the Riviera: an English-law will choosing English law via Brussels IV should let you distribute your French estate by your own wishes, without the reserved-heir claw-back. Important caveats remain—whether the position extends to the US and other common-law countries is unsettled, and notaires differ on interpretation. We cover this in depth in our dedicated guide: English-law wills and French forced heirship.
What inheritance tax will my heirs pay in France?
Quick answer: A surviving spouse or PACS partner pays no French inheritance tax. Each child gets a €100,000 allowance per parent (renewing every 15 years), then a sliding scale up to 45%. Unrelated beneficiaries are taxed at 60%.
Inheritance tax is separate from who inherits. Per service-public.fr: the spouse/PACS exemption dates from the 2007 TEPA law; children benefit from a €100,000 allowance each then a progressive scale (5% up to 45% in the direct line). Crucially, the 60% rate on unrelated heirs makes leaving French property to an unmarried partner or a friend very expensive—a key planning point for non-traditional families.
| Beneficiary | Allowance | Tax |
|---|---|---|
| Spouse / PACS partner | — | Exempt |
| Child (per parent) | €100,000 | 5%–45% scale |
| Sibling | €15,932 | 35%–45% |
| Unrelated person | €1,594 | 60% |
Lifetime gifting (the €100,000 child allowance renews every 15 years), an SCI, and life-insurance (assurance-vie, €152,500 per beneficiary for pre-70 premiums) are common tools—see our SCI ownership guide.
Frequently Asked Questions
Frequently Asked Questions
Not freely if you have children, under default French law—they hold a reserved share. But you may be able to choose your national law via Brussels IV, and the 2026 English-law-wills position may remove the reserved-heir claw-back where English law governs. Plan with a notaire.
French real estate is generally taxable in France regardless of where the deceased or heirs live. Treaties can prevent double taxation. Take cross-border advice, especially US heirs who also face US estate-tax rules.
€100,000 per parent per child, renewing every 15 years. Gifting earlier and in stages is the main way to pass French property down with little or no tax—ideally structured through an SCI.
An unrelated beneficiary is taxed at 60% after only a €1,594 allowance. Marriage or a PACS (which gives full exemption), life insurance, or an SCI structure are the usual ways to protect a partner—plan ahead.
It can. SCI shares are movable property, which can interact differently with choice-of-law rules and ease gradual gifting to children. It is a planning tool, not a loophole—see our SCI guide and take notarial advice.
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