Family law in France : tax and legal advice
We assist international clients in navigating the complexities of French family law. Whether you’re planning a gift, drafting a will, entering into a PACS, marrying, divorcing, or dealing with succession matters, our tailored legal and tax advice ensures clarity and security.
Contact us for clear, personalized guidance on your family matters in France.
We explain key notions like usufruct, bare ownership, and French forced heirship rules, while taking into account double taxation risks and cross-border regulations, especially post-Brexit.
From structuring a French property purchase with inheritance in mind to handling the settlement of international estates, we work closely with foreign lawyers and manage all necessary formalities.
Our aim is to preserve your intentions and reduce legal and tax risks.
“As a notaire, we are the tax and legal advisor of your family.”
Gifts of French property
A gift to your children either of the shares or of the property directly may be the most appropriate way for you to organise your estate in France. We will make sure that our clients fully understand the tax and inheritance implications with regards French law :
- life use, “usufruit” or
- bare ownership “nue-propriété”
These are two ways of owning or gifting property which may need to be made clearly understood.
We will also consider the issue from both the French and foreign legal and tax positions (for example, a gift of French property with “reserve d’usufruit” would be considered as a gift with reservation under UK law) and take into account the double tax treaties.
Careful consideration must be given to gifts of French properties or shares of property holding companies signed abroad. Indeed, considering the very low number of double tax treaties signed by the French government in relation to gift tax, a high risk of double taxation exists.
Taxation on gifts may even never have any starting point (for example a gift with reservation), thus generating important penalties when the gift is not revealed to the French tax authorities notwithstanding its perfect legal value in the foreign legal/tax system.
Wills in France
French inheritance rules are very specific and although complex in appearance, can be explained in simple terms and solutions can be found. Our clients are often concerned about the position of compulsory heirship in France and French inheritance law in general. It is important to anticipate the questions of estate planning and tax planning.
It is advisable to discuss the options to structure the purchase (SCI, purchase with children, PACS, tontine, change in matrimonial regime…) at an early stage in order to set up any necessary mechanisms and to minimise tax liability.
We listen to our clients to know their exact wishes, whilst asking pertinent questions concerning their individual circumstances. With our knowledge of French inheritance law and insight of inheritance law in other countries, specifically in the context of EU regulation and BREXIT, we are well placed to understand what our clients are trying to achieve and make sure that these expectations are satisfied. We draft French wills and other contracts and deeds regarding inheritance and tax planning with a tailor made approach.
PACS contract for partners in France
It is common now mainly for tax reasons (gift tax, inheritance tax), for unmarried couples to sign a French civil solidarity pact. Non residents should contact us to explore or check this route in relation to their personal situation.
Divorce in France
- a deed being drawn up
- and the change of ownership being registered at the land registry.
When considering the divorce process in France, the most appropriate route for transferring the property has to be chosen. We can advise you accordingly. It is important to get our advice regarding this as the tax consequences of the registration of an international divorce are often very high.
In the process of a divorce it is often helpful to have a valuation from an independent expert.
Succession of French estate
The inheritance of French real estate used to be only governed by French law however this has changed with EU regulation. The situation of UK will remain uncertain due to the BREXIT and it is very important to consider this carefully when drafting a will in France or in the UK. We can deal with the required formalities for settling estates in France.
The settlement of an international estate is a specific and a complicated legal and tax process. It is very important to have the advice of experts.
We will take in account any French or foreign will, Grant of probate, decree… and will liaise directly with a foreign lawyer to obtain the necessary paperwork. We can also prepare powers of attorney if the heirs cannot be present to sign the documents in person.
The inheritance tax in France is often significant and must be carefully anticipated either at the time of the purchase or when organizing his will of gift.
What is the difference between a marriage contract and a PACS in France?
A marriage contract sets the matrimonial property regime between spouses and must be signed before the wedding in front of a notaire.
It defines how assets and debts are shared.
A PACS (civil partnership), also registered with a notaire or the court, is a lighter form of union with fewer legal consequences, particularly regarding inheritance and property rights.
Do I need a notaire to change my matrimonial regime?
Yes. Any change to your matrimonial regime (e.g., switching from separation of property to community of property) must be formalized before a notaire and, in some cases, approved by a judge if children are involved.
It ensures full legal effect and enforceability.
As a foreign couple living in France, how is our matrimonial regime determined?
If you did not sign a marriage contract, your matrimonial regime is determined by international private law rules.
Often, the law of the first common residence applies. A notaire can help identify which regime governs your marriage and suggest adjustments if needed.
Can we protect our children from a previous relationship in our estate planning?
Yes. Through tailored estate planning, you can ensure fair treatment for all children, including those from previous unions.
Solutions include usufruct clauses, gifts with reservation, and life insurance. A notaire helps structure this securely and in line with French forced heirship rules.
How can a notaire help during a divorce?
A notaire intervenes mainly in the liquidation and division of assets, especially real estate or shared companies.
The notaire ensures legal clarity, secures ownership transfers, and avoids post-divorce disputes. Their role is crucial when spouses co-own property or businesses.
What happens to jointly owned property in the event of a separation or divorce?
The co-ownership must be dissolved through a division agreement drawn up by a notaire.
Options include selling the property and sharing the proceeds, or one partner buying out the other.
Taxation (e.g., 2.5% transfer duty) also applies.
How does inheritance law apply to international families living in France?
French law includes forced heirship rules, which may conflict with other countries’ practices.
Since 2015, EU Regulation 650/2012 allows non-French nationals to choose the law of their nationality to govern their estate. A notaire ensures this choice is properly registered and enforceable.
Can I disinherit one of my children under French law?
No, unless there is a serious legal cause. French inheritance law reserves a minimum portion (the “réserve héréditaire”) to children.
However, you can still organize your estate to favor certain heirs within the allowed limits. The notaire can help to optimize this distribution, within the legal frame.
What is the role of the notaire in a succession (inheritance) case?
The notaire leads the entire process:
- identifying heirs,
- settling debts,
- valuing the estate,
- preparing inheritance tax declarations,
- and transferring ownership of assets.
Their involvement is mandatory in most cases involving real estate or if the estate exceeds a certain value.
How can I pass on assets to my spouse while minimizing taxes?
Since 2007, spouses are exempt from inheritance tax in France.
However, to pass on assets smoothly, it’s essential to structure your estate with tools like “donation entre époux” (spousal gift), joint ownership, or life insurance.
A notaire will advise on the most secure and tax-efficient options.