Lawyer · Inheritance & Co-ownershipWhich law applies to the estate?
Since 17 August 2015, the European Succession Regulation (Regulation (EU) No 650/2012) determines the applicable law for deaths handled by French authorities. The main rule is simple: the whole estate is governed by the law of the country where the deceased had their last habitual residence, wherever the assets are located.
- A British national who lived permanently in Nice: French law generally applies to the whole estate, including assets in the UK.
- An American who lived in New York and owned a flat in Cannes: New York law may apply, including to the French flat.
The deceased could also choose the law of their nationality in their will. This choice must be clearly expressed. French courts apply the Regulation even when the chosen law is that of a non-EU country, such as the United Kingdom or the United States.
Who inherits under French law?
Forced heirship: children cannot be disinherited
Unlike many common-law systems, French law protects children through the reserved share (réserve héréditaire). Only the remainder, the freely disposable share (quotité disponible), can be left to anyone by will or gift.
| Number of children | Reserved share (total) | Freely disposable share |
|---|---|---|
| 1 child | 1/2 | 1/2 |
| 2 children | 2/3 (1/3 each) | 1/3 |
| 3 or more children | 3/4 | 1/4 |
When a foreign law that does not recognise forced heirship applies, French law allows children, under certain conditions, to claim compensation from assets located in France in order to restore their reserved share.
The surviving spouse, civil partners and unmarried partners
- A married spouse is a legal heir. Their share depends on the family: with children of the couple, they can choose between a life interest (usufruct) in the whole estate or one quarter outright.
- A civil partner (PACS) does not inherit unless there is a will, but may receive the freely disposable share by will free of inheritance tax.
- An unmarried partner has no legal inheritance rights and is taxed at 60% on what they receive by will.
Stepchildren who have not been adopted do not inherit under French law.
The role of the French notary
In France, estates are settled by a notary (notaire), a public official. The notary:
- identifies the heirs and draws up the affidavit of heirship (acte de notoriété);
- transfers title to real estate in the heirs' names;
- prepares the estate tax return and the statement of the estate's assets and liabilities;
- can issue a European Certificate of Succession, recognised in EU Member States, to prove your status as heir.
The notary must remain neutral between the heirs. When there is a disagreement over values, gifts, a will or the division, the notary cannot defend your interests. This is the role of a lawyer (avocat).
Key deadlines
| Step | Deadline |
|---|---|
| Filing the French estate tax return | 6 months from the death if it occurred in mainland France; 12 months if the death occurred abroad. Late payment interest and penalties apply after that. |
| Accepting or refusing the estate | No heir can be forced to decide during the first 4 months. After that, another heir or a creditor may formally ask you to decide. Refusing an estate may be useful if it has more debts than assets. |
| Opposing a universal legatee under a handwritten will | In certain cases, only one month to object. See Contesting a will. |
| Challenging a will or an excessive gift | Generally 5 years, depending on the action. Do not wait: evidence disappears over time. |
French inheritance tax
French inheritance tax does not depend on the law governing the estate, but on the tax residence of the deceased and the heirs and on the location of the assets:
- real estate located in France is, as a rule, taxable in France, whoever the heirs are;
- if the deceased was resident in France for tax purposes, all their worldwide assets are in principle taxable in France;
- tax treaties (for example with the United States or the United Kingdom) may change these rules and prevent double taxation.
Rates and allowances depend on the family relationship: children benefit from an allowance of €100,000 each, while more distant relatives and unrelated persons are taxed much more heavily. More details are available on our French page Fiscalité : droits de succession (in French). The firm works with tax advisers where needed.
When a dispute arises
Living abroad makes disputes harder to manage: a co-heir living in the family home, an estate that has been open for years, a suspicious will, undisclosed gifts or life insurance. The firm can:
- review the notary's documents and the estate accounts;
- negotiate with the other heirs and their lawyers;
- bring proceedings before the French courts to force the division or the sale of a property, or to challenge a will;
- keep you informed in writing, in English, at every stage, without you having to travel to France.
Frequently asked questions
Do I need to travel to France to settle the estate?
Usually not. Most formalities can be completed remotely: the notary can send you documents to sign, often by power of attorney, and the firm can represent you in court proceedings.
Can a will made abroad be valid in France?
Yes. A will made abroad is generally valid in France if it complies with the formal requirements of the country where it was made, or of the testator's nationality or residence. Its content, however, remains subject to the law governing the estate.
My relative left a UK or US will. Does French forced heirship still apply?
It depends on the applicable law, which is determined by the last habitual residence and any choice of law in the will. Even when a foreign law applies, children may in certain cases claim compensation from assets located in France. This must be analysed case by case.
A co-heir lives in the family house in France and pays nothing. What can I do?
A co-owner who occupies a property alone generally owes compensation to the others (indemnité d'occupation). If no agreement can be reached, a court can order the division or the sale of the property. See Joint ownership (indivision).
The information on this page is general and does not replace legal advice. Every estate has its own particularities; amounts and rules are those in force on the date the page was last updated (September 2026).