A Guide to French Wills for Expats and Property Owners

Thursday, 20 February 2025

The death of a loved one is a stressful and emotional time without the need to sort through all the legal aspects associated with a person's death. To avoid future conflicts in your family, you should plan for the future by creating a will that states exactly where you want your assets to go. Unlike some countries, France follows strict inheritance laws, including forced heirship rules that limit how assets are distributed. Whether you're a French resident or a foreigner with property in France, understanding these laws can help you plan effectively and minimise unexpected legal complications.

  • Forced Heirship Rules in France
  • What Happens When Someone Dies in France?
  • The Different Types of Wills in France
  • Inheritance Tax in France: Rates and Exemptions
  • Intestacy Rules: Who Inherits If There's No Will?
  • How to Avoid Inheritance Disputes and Protect Your Estate
  • Key Takeaways About Inheritance Law for Expats
  • Get in Touch with Experts in French Property Law Today

Forced Heirship Rules in France

French inheritance law pushed forced heirship first. This means a certain portion of an estate (réserve héréditaire) must be passed to the direct descendants (children or grandchildren) of the deceased. This rule applies automatically, restricting a person's ability to distribute their estate freely. The exact share depends on the number of children the deceased has:

  1. One Child: Must inherit at least 50% of the estate
  2. Two Children: Must inherit 66% of the estate (split equally)
  3. Three or More Children: Must inherit 75% of the estate (split equally)

The remaining portion is called the quotité disponible. This can be left to a spouse, partner or other beneficiaries.

Should the child of a parent die before the parent, the deceased descendants (issues) become entitled to the portion of the estate their parent would have taken.

However, EU regulation (Brussels IV) allows foreigners to elect their home country's inheritance law which can help bypass forced heirship rules. Essentially, a British national can choose to follow UK law by explicitly stating that is their law of choice to govern the succession of the whole estate. Where no law has been explicitly chosen, the law of the jurisdiction where the person was habitually resident at the time of their death will come into play.


What Happens When Someone Dies in France?

The French probate process, also known as succession, follows a structured legal procedure. When someone dies:

  1. The estate is frozen until the heirs to the estate have been identified.
  2. A notaire is appointed to handle the whole process.
  3. All assets and debts are assessed before distribution.
  4. Inheritance tax must also be calculated and paid before transferring assets.

Unlike in common law countries, there is no concept of a “probate court” in France. This means inheritance laws must be followed precisely. If the deceased did not leave a valid will, their estate is distributed according to French intestacy laws.


The Different Types of Wills in France

There are three main types of wills in France, each with different requirements and legal implications.

  • Holographic Will (Testament Olographe): This is the most common type of will. It is written entirely by hand, dated and signed by the testator. There is no need for a notaire to be present but this also means it can be challenged if the will is unclear or missing key details.
  • Authentic Will (Testament Authentique): Dictated in front of two notaires (or one notaires and two witnesses) this form of will is legally secure and difficult to contest. It is the recommended form of will for complex estates or when forced heirship requires more attention.
  • Mystic Will (Testament Mystique): The least common form of will, a secret will is sealed in an envelope and given to the notaire, but this also comes with complex formalities.


Inheritance Tax in France: Rates and Exemptions

French inheritance tax (droits de succession) depends on the relationship between the deceased and the beneficiary. The process works by close family members paying lower rates while distant relatives or unrelated beneficiaries facing higher taxation. For example:

  • Children and Parents: Tax-free up to €100,000, then progressive rates from 5% to 45%.
  • Spouses and Civil Partners: Fully exempt from inheritance tax. Siblings: Tax-free up to €15,932, then taxed at 35% to 45%.
  • Non-Related Beneficiaries: Tax is paid as a flat rate of 60% on the amount they inherit above €1,594.
  • Lifetime Gifts: Lifetime gifts are subject to gifts tax on a similar basis with gifts between spouses taxable above a tax-free allowance of €80,724.


Intestacy Rules: Who Inherits If There's No Will?

If a person dies without having written a will (intestate), the law of their last habitual residence governs their succession. This is similar to when a person has not stated their choice of governing law. The inheritance hierarchy follows this order:

  1. Children inherit first before spouses.
  2. If there are no children, the spouse inherits but only in usufruct (lifetime use) of certain assets.
  3. If there's no spouse or children, the estate passes to parents, siblings or other relatives.

Unlike in some countries, unmarried partners do not automatically inherit unless named in a will. This makes estate planning crucial for expats, second-home owners and unmarried couples.


How to Avoid Inheritance Disputes and Protect Your Estate

Disputes over inheritance are common, especially in blended families or among international buyers. To prevent legal battles, we recommend you:

  • Make a French will to clarify your wishes.
  • Consider using Brussels IV regulation to apply your home country's inheritance law.
  • Gift assets (donations) before death to take advantage of tax exemptions.
  • Use life insurance (assurance vie) to pass assets tax-effectively to beneficiaries.
  • Seek advice from a French notaire to navigate complex family situations.


Key Takeaways About Inheritance Law for Expats

Foreigners who own property in France must consider how local inheritance laws will affect their estate. Here are the key points you should take away from our guide:

  • EU citizens can opt for their home country's inheritance law under Brussels IV.
  • Non-EU citizens, such as British expats, may still be subject to French forced heirship.
  • UK residents post-Brexit face additional tax and legal complexities.
  • If the property is held through an SCI (Société Civile Immobilière), inheritance tax may differ.

By understanding the complicated property laws of France, you can effectively organise your assets and property to avoid disputes between your family before your death.


Get in Touch with Experts in French Wills Today

Understanding French wills and inheritance laws is essential for anyone with property or family in France. The strict forced heirship system, inheritance tax and intestacy laws can lead to unexpected complications if not planned for properly. By drafting a valid will, considering tax-efficient structures and seeking legal advice, you can protect your assets and ensure your estate is passed on according to your wishes. Get in touch with French Tax Law today to navigate French Property Law and French Wills with ease.