What is French forced heirship (réserve héréditaire)?
Quick answer: French law sets aside a fixed share of an estate for the deceased’s children. This is the réserve héréditaire. With one child, half the estate is reserved. With two, two-thirds. With three or more, three-quarters. You are free to will only what remains, the "quotité disponible".
This is the rule that surprises foreign owners most. France protects children, so if you have children you are not free to leave everything to a spouse or to a beneficiary of your choice. The rule has traditionally attached to French real estate whatever the owner’s nationality. For international buyers it runs against the common-law principle of free testation. That is why the EU choice-of-law route below, and the 2026 development on English-law wills, matter so much. The form of ownership counts too: SCI, indivision or tontine each pass on in a different way. Raise the question with the notaire at the purchase stage, alongside the other steps for foreign buyers.
Take notarial advice
This is general information for foreign owners, not legal advice. Every succession turns on its own facts, and the outcome depends on treaties, the form of ownership and the law of your home country. Plan with a French notaire and, ideally, a cross-border estate lawyer. Verified 29 June 2026.
Am I entitled to choose my own national law under Brussels IV?
Yes. The EU Succession Regulation (650/2012, "Brussels IV") entitles you to state in your will that the law of your nationality governs your whole estate (professio juris). A UK or US national is free to choose their home law, which as a rule has no forced heirship.
Brussels IV applies in France even though the UK never opted in, so a non-EU national still has the right to choose their national law. Make the choice expressly, in a will. In 2021, however, France introduced a "compensatory levy" (Article 913). It allows reserved heirs to claw back against assets even where the deceased chose a foreign law. The European Commission examined this provision, and the 2026 development on English-law wills addresses it. The interplay is technical, so draft the choice of law carefully with a notaire.
How does the 2026 English-law-wills clarification change things?
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. Where English law governs, the compensatory levy should therefore not apply. On that reading, English-law wills fall outside French forced heirship.
For British owners on the Riviera, this matters. An English-law will that chooses English law via Brussels IV should let you distribute your French estate as you wish, with no claw-back by reserved heirs. Important caveats remain. Nobody has settled whether the position extends to the US and other common-law countries, and notaires disagree on how to read it. Our dedicated guide covers it in detail: English-law wills and French forced heirship.
What inheritance tax will my heirs pay in France?
A surviving spouse or PACS partner pays no French inheritance tax. Each child receives a €100,000 allowance per parent (renewing every 15 years), followed by a sliding scale up to 45%. Unrelated beneficiaries pay 60%.
Inheritance tax is a separate question from who inherits. According to service-public.fr, the spouse/PACS exemption dates from the 2007 TEPA law. Each child receives a €100,000 allowance, then a progressive scale applies (5% up to 45% in the direct line). The 60% rate on unrelated heirs is the one to watch. It makes leaving French property to an unmarried partner or a friend expensive, which is a central planning point for non-traditional families.
| Beneficiary | Allowance | Tax |
|---|---|---|
| Spouse / PACS partner | n/a | Exempt |
| Child (per parent) | €100,000 | 5%–45% scale |
| Sibling | €15,932 | 35%–45% |
| Unrelated person | €1,594 | 60% |
The usual tools are lifetime gifts (the €100,000 child allowance renews every 15 years), an SCI, and life insurance (assurance-vie, €152,500 per beneficiary for premiums paid before age 70). See our SCI ownership guide. Heirs who later sell face the rules in our guide to capital gains tax for non-residents.
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