Lawyer · Inheritance & Co-ownershipHeirs are joint owners
Until the estate is divided, the heirs own the property together, in joint ownership (indivision). In principle, selling requires the consent of all of them. But French law states that no one can be forced to remain in joint ownership (article 815 of the Civil Code): any heir can ask for the division at any time.
Selling by agreement
When all heirs agree, the sale is handled by the notary like any other sale. Heirs living abroad do not need to travel: they can sign a power of attorney before a local notary or, in many cases, sign remotely. The price is shared according to each heir's share in the estate, after repayment of any debts.
The two-thirds majority procedure
Heirs holding at least two thirds of the rights may ask a notary to record their intention to sell (article 815-5-1 of the Civil Code). The notary notifies the other heirs, who have three months to object. If they object or do not reply, the court may authorise the sale by public auction if it does not unduly harm their rights.
Court-ordered division and auction
Attempt at amicable settlement
The claim must show the steps taken to reach an amicable division. A formal notice is usually sent first.
Claim before the court
The heir asks the court (tribunal judiciaire where the estate was opened) to order the division. Representation by a lawyer is compulsory.
Judgment and notary
The court orders the division, appoints a notary and, where the property cannot easily be divided, orders its sale by public auction (licitation), often with a minimum price.
Sale and accounts
The sale price is shared after taking into account the debts each heir owes to the estate, such as an occupancy indemnity payable by an heir who lived in the property alone.
A court-ordered division usually takes between one and three years, depending on the court and the attitude of the parties. Starting proceedings often persuades a reluctant heir to negotiate.
Buying out the other heirs
An heir who wants to keep the property can buy out the shares of the others, paying a balancing payment (soulte). In some cases, for example for the family home where the heir lives, he or she may ask the court for preferential allocation of the property. The value of the property is then the key issue, and an expert valuation is often necessary.
Capital gains tax for non-residents
When an inherited property is sold, the capital gain is calculated on the difference between the sale price and the value declared in the estate. Non-residents pay income tax at 19% plus social charges; the social charges are reduced for persons covered by a social security scheme in the EU, the EEA, Switzerland or the United Kingdom. Allowances for the holding period apply, counted from the date of death. The notary withholds the tax on the sale price.
This page provides general information on French law and does not replace individual legal advice.