Writing a Will in France: A Step-by-Step Guide for UK Nationals
Friday, 10 May 2024
Whether you're a UK citizen residing in France or have assets in both countries, understanding the nuances of French tax law and estate planning is crucial. Managing the succession of your assets can be complicated, especially when dealing with property across multiple countries. Wills are crucial in ensuring your assets are properly distributed to your heirs. This means for UK nationals with property in France, having a French will is essential. In this guide, we'll walk you through what you need to know about French wills as a UK national.
France has specific laws governing inheritance and wills, which can significantly differ from those in the UK. For UK nationals, navigating these legal intricacies requires careful consideration and often professional guidance. Understanding the process and legal requirements is essential to ensure your wishes are properly executed.
Understanding French Inheritance Laws
French inheritance laws operate under the principle of forced heirship, which may differ significantly from the testamentary freedom enjoyed in the UK. It's crucial to understand how these rules may impact the distribution of your assets.
Choosing Succession Laws
According to the provisions of European succession law 650/2012, effective since August 17, 2015, and the conditions outlined in article 913 of the civil code, as per the decree dated August 13, 2021, currently applicable in France, individuals have the option to select the law of their nationality for estate succession. If no choice is specified, the laws of the country where they primarily reside take precedence. It's important to note that this choice only impacts succession matters and not taxation. Inheritance tax is still applicable under standard regulations.
The habitual residency of the deceased is determined under succession law. In English private international law, immovable property falls under the jurisdiction of the country where the property is located. Consequently, French property owned by a UK resident is subject to French inheritance law, due to the referral mechanism provided by article 34 of the European succession law, unless explicitly stated otherwise in their will, opting for English law.
Choosing Executors and Beneficiaries
Selecting suitable executors, where applicable, and beneficiaries is a critical step in the will-writing process. When choosing English law, executors should be responsible for administering your estate with the Notaire in charge, while beneficiaries will inherit your assets. Considerations should also be given to appointing guardians for minor children if applicable.
Asset Inventory and Valuation
To ensure your will accurately reflects your wishes, you'll need to compile a comprehensive inventory of your assets in France and abroad. This includes real estate, bank accounts, investments, and personal belongings. Valuation methods may vary depending on the nature of the assets.
Drafting a French Will
Drafting a will in France requires careful consideration of the specific legal requirements and formalities. Your will should clearly outline how you wish to distribute your assets and address any unique circumstances, such as charitable bequests or specific legacies.
Witnessing a French Will?
In England, a will is typically handwritten and signed by the testator in the presence of two witnesses. France, on the other hand, offers more flexibility with three types of wills for testators to choose from. Among these, the holographic will and the authentic will are the most commonly used, while the third option is less popular:
A holographic will is one that is entirely handwritten, dated, and signed by the testator. It doesn't require witnesses and can be written in French or any other language. However, when dealing with French estates, it's advisable to write the will in French for the convenience of the Notaire (public official). It's also strongly recommended to deposit the will with a Notaire who will then register it in the central index in France for easy tracing after the testator's death. The original will is retained by the Notaire who registers it and will be opened and recorded by the same Notaire after the testator's death.
Alternatively, the testator may opt for an authentic will. This type of will is drafted by a Notaire based on the testator's instructions and is executed in the presence of two witnesses, or received by two Notaires.
Key Considerations for Cross-Border Estates
For UK nationals with assets in both France and the UK, navigating cross-border estates requires careful planning. Considerations include tax implications, coordination of wills, and the potential for conflicts of law. Seeking professional advice from solicitors specialising in cross-border matters is advisable to ensure comprehensive estate planning.
Key Takeaways for Writing a Will in France
- Understanding French inheritance laws is essential for UK nationals with assets in France.
- Careful consideration should be given to choosing executors, beneficiaries, and guardians.
- Proper asset inventory and valuation are crucial for effective estate planning.
Writing French wills FAQs
Can I use my UK will to distribute assets in France?
If you choose to make a Will under English Law, it must still be applied by a Notaire in France, who will then need to administer your French assets in accordance with English law and procedure. It is important to use a French-qualified Notaire with expertise in UK law to manage this process effectively.
Can I choose non-family members as beneficiaries in my French will?
Yes, while forced heirship may reserve some of your estate to family members, it does not account for your entire estate. You may distribute the remaining estate as you wish. If you have the option to apply UK law in your French will and avoid forced heirship, you will have greater control over the division of your estate.
Speak with a French-Qualified Notaire
In conclusion, writing a will in France as a UK national requires careful attention to legal requirements and cross-border considerations. By understanding the process and seeking professional guidance when needed, you can ensure that your wishes are properly documented and your assets are distributed according to your wishes. Speak to a French-qualified Notaire today to learn more about our French will writing services and expert assistance with cross-border inheritance laws and succession planning.