Changes in French Inheritance Law: What UK Expats Need to Know in 2024

Whether you are already living abroad in France, planning to relocate, or own property in France, staying up-to-date with the latest French inheritance laws is crucial.

In this guide, we will address how recent changes in French inheritance law could impact UK expatriates in 2024. Managing the succession of your assets as an expatriate can be challenging, especially when trying to balance UK and French succession laws. Recent changes in the past few years may have affected your inheritance plans. In this guide, we will bring you up to date so you can make the necessary changes to meet your succession plan goals.

This post will explore key areas of French succession law, including French forced heirship, the European Succession Regulation, and the newer Article 913 of the Civil Code.

Table Of Contents

• Forced Heirship in France
• The European Succession Regulation
• 2021 Update to Article 913 of the Civil Code

Forced Heirship in France

Forced heirship, or "réserve héréditaire" in French, is a legal concept that limits an individual's freedom to dispose of their assets upon death. In essence, it ensures that certain heirs, typically close family members such as children and, in some cases, the surviving spouse, receive a predetermined share of the deceased person's estate. This reserved portion is designed to protect the legitimate interests of the heirs and maintain family solidarity, reflecting France's emphasis on the importance of maintaining family ties through successive generations.

The reserved portion is calculated based on the number and relationship of the heirs, and it forms a mandatory part of the deceased's estate. While the remaining portion, called the "quotité disponible," can be freely disposed of through a will, the reserved portion is protected by law to guarantee the financial security of the designated heirs.

Differences with UK Succession Law

In contrast to France's forced heirship system, the United Kingdom adopts a more flexible approach to inheritance, emphasising testamentary freedom and the right of an individual to distribute their assets as they see fit. In the UK, individuals are generally free to leave their estate to whomever they choose, with no statutory obligation to reserve a portion for specific heirs.

While the UK recognises the concept of family provision claims, which allow certain individuals to contest the distribution of an estate if they believe they have not been adequately provided for, the scope and criteria for such claims are considerably different from the French forced heirship system. In the UK, these claims are based on financial dependency or lack of reasonable provision, offering a more discretionary and case-specific approach.

The European Succession Regulation

Introduced in 2015, the European Succession Regulation addresses the complexities of cross-border successions within the European Union.

Key provisions include determining the applicable law, defaulting to the deceased's habitual residence, but allowing an option for the law of their nationality. The regulation facilitates recognition and enforcement of decisions through a standardised succession certificate, enhancing the administration of cross-border estates.

Respecting forced heirship rights, the regulation acknowledges variations in national laws, ensuring consistency for individuals subject to these principles. It also supports effective estate planning by offering predictability and reducing legal uncertainties in cross-border cases.

The European Succession Regulation is a crucial tool, simplifying the intricate landscape of cross-border successions within the EU. Fostering legal coherence and flexibility provides individuals with greater clarity in managing their estates across member states, addressing the challenges posed by succession across international borders.

2021 Update to Article 913 of the Civil Code

In a significant development, a pivotal amendment was introduced to Article 913 of the French Civil Code on 1 November 2021, reshaping the landscape of forced heirship within the French inheritance system. This amendment adds a second paragraph to Article 913, ushering in notable changes that specifically impact estates administered under foreign laws lacking an equivalent forced heirship provision.

The essence of this update revolves around the creation of a "right of compensation" known as "droit de prélèvement compensatoire" (DPC) for reserved heirs who find themselves disinherited under the foreign legal system. This provision seeks to reintroduce forced heirship principles in situations where the applicable foreign law does not inherently uphold such rights.

What does Article 913 mean for British Nationals?

This modification holds profound implications for British nationals when planning their estate, particularly concerning French assets. The amended Article 913 introduces a layer of complexity, potentially impacting the distribution of assets for British expatriates and their heirs.

Furthermore, for estates of British nationals undergoing administration in France, introducing the right of compensation could result in unforeseen complications. Executors and legal representatives may need to navigate the nuances of this updated provision to ensure compliance with the evolving French legal framework.

The recent update to Article 913 reflects a significant shift in the treatment of forced heirship within the French Civil Code. Whether planning their estates or having them administered in France, British nationals are advised to stay abreast of these changes and seek professional guidance to navigate the intricate legal implications of the amended provision.

French Succession Law FAQs

Do I need to update my English Will to include references to the DPC?

No, the DPC will apply if the criteria are met. However, if you anticipate a potential claim under the DPC, consider making a specific legacy to heirs in your Will to prevent disputes and complications.

Can the DPC be enforced, or does it contradict EU law?

The DPC is enforceable until a Court decides otherwise and the law is officially repealed. While a Court ruling on its validity is likely in the future, it may take years before such a case arises. If the law is repealed before passing, it won't apply to your estate.

Will an SCI shield my assets from a DPC claim?

SCIs (Société Civile Immobilière) won't protect against DPC claims. SCI shares are considered French assets under the new law.

Speak to a French Succession Law Expert

For expert support navigating the complexities of French succession law as an Expat or UK national, speak to France Tax Law. Our team are specialists in cross-border matters and can assist you with everything from relocating to France, buying property in France, and planning your estate with French wills and more.