How to take care of your succession in France

3 minutes read

Planning your inheritance is crucial – and is very different to the UK. 

As we get older, it’s natural to think about how we will pass on our assets to loved ones. However, French inheritance laws are significantly different to the UK and other English speaking countries, so it is vital therefore to understand how the system works - and to plan accordingly. Without proper inheritance planning, courts could subject your estate to unanticipated rules, potentially leading to unforeseen tax implications; or distribute your assets against your wishes. 

This article explains the differences between UK and France, the relevant French legal matters and where you can get help.

French succession laws – key points

Some of French inheritance law dates from Napoleonic times, therefore it does not take into account some aspects of modern life, such as step children in blended families.

The rights of children

A key difference to the UK concerns the rights of children and the “protected heirs” rules - Réserve Héréditaire. French inheritance law dictates how courts distribute a deceased individual's assets. 

An essential aspect of French inheritance law is the protection of children. Children are “protected heirs” and unlike in the UK, an individual cannot easily disinherit a child. This principle can have important consequences, specifically:

• Even if you write a will, the law reserves a portion of your estate for your children (up to 75%), potentially overriding your desires.
• Spouses do not have automatic protection. If you have no children, your surviving spouse becomes a protected heir entitled to 25% full ownership of your estate. You can though freely dispose of the rest of your estate in your will and leave it to your spouse.

There are other issues about inheritance in France to consider.

Community property regimes

If you are married, the type of marriage “regime” (e.g., communauté réduite aux acquêts) you have will affect the division of assets upon the death of a spouse. For buying a property in France, many couples choose to insert a tontine clause in the contract – this determines what happens when a partner dies. With a tontine clause, ownership of the property automatically transfers to the surviving spouse.

A French Notaire can advise on community property regimes.

International wills

The European Union Succession Regulation ("Brussels IV") enables foreign nationals to choose the law of their native country when it comes to wills and inheritance. A UK citizen living in France can use this to determine how they distribute their estate, but French taxation law will still apply. However, it is a controversial point of dispute in France. In 2021 France introduced a law which effectively overrides the EU regulation, leaving the situation far from clear. It is still unresolved. 

If you have financial interests in the UK, you could elect to write two wills – although they cannot conflict in any way.

Tax implications of inheritance

French inheritance tax is complicated and can be substantial; it therefore makes sense to obtain expert advice. A French Notaire can advise if you live in France. 

If you are a non-French resident or with a complicated situation (e.g., assets in multiple countries, different nationalities for the deceased and heirs, or a blended family) an international tax lawyer ("Avocat Fiscaliste") is a possible solution.

CA Britline - the bank that speaks your language

Our friendly and bicultural team of English-speaking advisors have been helping our customers with all their banking needs in France since 1999. Most of the team have lived both in the UK and France, so they can understand what life is like both sides of the Channel.

Feel reassured that you will always have access to real people who understand you and speak your language: Contact our friendly team of English-speaking advisors who will help you set up your bank account.

We look forward to hearing from you! 

First published: 02nd October 2025
Image used is provided by Getty Images.