French inheritance law for foreign owners: heirship, wills and EU rules
The problem
- French inheritance law is a core part of family law in France. It does not offer the broad freedom of testation that many British and other common-law owners are used to: children are protected by a fixed minimum share, the “réserve héréditaire”.
- Since 17 August 2015, the EU Succession Regulation decides which country’s law governs the whole estate. The answer depends on the owner’s residence, their nationality and the wording of their will.
- For UK owners, a technical mechanism called “renvoi” may bring a French chalet back under French law, even when the rest of the estate follows English law.
- A 2021 rule, often called the “new French inheritance law” for non-residents, allows children to claim compensation from French assets in some cross-border situations.
The stakes
- Who ends up owning the chalet or ski apartment: the surviving spouse, the children or an unmarried partner.
- Protection of the survivor, especially in blended families and for couples who are not married.
- The tax cost. French inheritance tax applies to French real estate whatever the owner’s residence, and the rate reaches 60% between unrelated persons.
- Time and cost for heirs living abroad. They will go through a French procedure, handled by a notaire, in a language and system they may not know.
The solutions
- A will that clearly states which law applies, coordinated with any will made in the UK or elsewhere.
- Tools to protect a spouse, such as a gift between spouses (“donation entre époux”) or an adapted matrimonial regime (less common in practice).
- An ownership structure chosen at purchase: personal name(s), “indivision”, a tontine clause or a company structure such as an SCI, SARL, SAS or SNC.
- Lifetime gifts and life insurance, as part of wider estate planning in France.
French property inheritance law is one of the first topics international buyers raise once a purchase is under way, and it is one of the areas where French rules differ most from what they know at home. Who inherits a chalet in Méribel or an apartment in Alpe d’Huez depends on the owner’s residence, nationality, family situation and will. These questions fall within tax and estate planning as much as family law.
This guide covers five points:
- what French inheritance laws say;
- which law applies to foreign owners since the EU Succession Regulation;
- what Brexit and the 2021 rule changed, or did not change;
- how a French estate is settled in practice;
- which tools are commonly considered to protect a spouse, a partner or children.
What are French inheritance laws? Five points to know
French inheritance law (“droit des successions”) is set out in the Civil Code. For a foreign owner, five principles are worth keeping in mind:
- Children cannot be fully disinherited. Part of the estate is reserved to them by law. Only the remainder, the “quotité disponible” (disposable portion), can be left freely.
- The surviving spouse has legal rights, but they may be narrower than expected, especially where there are children from a previous relationship.
- Unmarried partners, including PACS partners, inherit nothing without a will.
- Heirs inherit directly. France has no probate procedure as such. The heirs step into the deceased’s shoes, and the notaire establishes who they are and records the transfer of property.
- Since 2015, one law generally governs the whole estate, but that law is not always French law.
| Question | French law | English law (for comparison) |
|---|---|---|
| Can you leave your estate to anyone? | Only the disposable portion when there are children, or a spouse and no children | Broad freedom of testation |
| How are children protected? | A fixed reserved share | A discretionary claim before the court (Inheritance Act 1975) |
| Spouse’s rights without a will | A share defined by law, which depends on the family situation | A fixed sum and part of the rest of the estate |
| Unmarried partner without a will | No inheritance rights | No automatic rights, but a possible court claim |
| Who administers the estate? | The heirs, with the notaire documenting and registering the transfers | Executors or administrators, under a grant of probate or letters of administration |
| Debts of the deceased | Heirs who accept the estate outright can be liable for debts beyond the assets | Paid from the estate before distribution |
Table: French and English inheritance rules at a glance (simplified).
Which law applies to a French property? The EU Succession Regulation
Since 17 August 2015, Regulation (EU) No 650/2012 has decided which national law governs a succession, in France and in most EU countries. Its aim is to simplify cross-border estates by applying one single law to the whole estate, wherever the assets are located:
- By default, the law of the country where the deceased had their habitual residence at the time of death (article 21).
- Alternatively, the law of a country of their nationality, if they choose it in a will (article 22). The choice needs to be express, or clearly shown by the terms of the will.
France applies the Regulation whatever the owner’s nationality, including to British, American or Swiss nationals. The Regulation applies even where it points to the law of a non-EU country (article 20).
Two transitional and practical points are also worth knowing:
- A will made before 17 August 2015 in line with the law of the testator’s nationality may be treated as a choice of that law (article 83).
- The European Certificate of Succession helps heirs prove their status in the EU countries bound by the Regulation.
| Owner’s situation | Default law (no choice in the will) | Law that can be chosen | What it means for the French property |
|---|---|---|---|
| EU national living in another EU country (e.g. Belgium) | The law of that country | The law of their nationality | One law for the whole estate, French property included |
| British national living in England | English law, which refers French real estate back to French law | The law of England and Wales | Without a choice: French law on the French property. With a choice: English law on everything |
| Any nationality, living in France (e.g. Pays de Gex, Grenoble) | French law, for the worldwide estate | The law of their nationality | French forced heirship applies by default |
| US national living in the US | The relevant state’s law; French real estate is often referred back to French law | US (state) law | With a choice of US law, the 2021 rule may come into play (see below) |
| Resident of Switzerland (e.g. Geneva) | In principle Swiss law, subject to Swiss conflict rules | The law of their nationality | Swiss law has its own system of reserved shares |
Table: which law governs the succession under the EU Succession Regulation (simplified; each situation calls for a specific analysis).
Case study: a Belgian couple in Alpe d’Huez
Mr and Mrs Janssens live in Brussels. They own an apartment in Alpe d’Huez in their joint names, and they have two children. Neither has made a will.
- When Mr Janssens dies, Belgian law governs his whole estate, including his half of the Alpe d’Huez apartment, because Belgium was his habitual residence.
- Belgian rules on the surviving spouse and the children apply instead of French ones. Since Belgian law also protects children with a reserved share, the 2021 French rule does not come into play.
- A French notaire still handles the French side. This covers the transfer of the apartment to the heirs, registration at the land registry and the French inheritance tax return.
French inheritance laws for UK citizens: Brexit, “renvoi” and English wills
Brexit has not changed the way France deals with the estate of a British owner. The UK never took part in the Succession Regulation, and France already applied it to British nationals before Brexit, as it does today. The original concern that Brexit would make the outcome unpredictable has, in practice, given way to a clearer analysis.
What matters is where the owner lives, and whether their will chooses a law.
UK resident, with no choice of law in the will
By default, the law of the owner’s habitual residence applies: English law, for an owner living in England. However, English conflict rules send succession to land back to the law of the country where the land is located. The Regulation accepts this “renvoi” when it leads to the law of an EU country (article 34).
The practical result is a split estate:
- French law governs the French property, including forced heirship;
- English law governs the rest of the estate, generally including French bank accounts and other movable assets.
This split explains why many English-law practitioners and French notaires have found these files complex to coordinate.
British national whose will chooses English law
A British national can choose the law of England and Wales in their will to govern their whole estate, French property included. In that case, the “renvoi” mechanism no longer applies (article 34(2)), and English rules decide who inherits the chalet. How the 2021 French rule interacts with this choice is covered in the next section.
Scotland and Northern Ireland
Scotland and Northern Ireland have their own legal systems. Scots law, for example, gives children fixed “legal rights” over movable property, so the analysis can differ from an English estate. The choice of law clause and its effects are worth checking jurisdiction by jurisdiction.
Case study: a British couple in Méribel with English wills
Mr and Mrs Whitfield live in Surrey and own a chalet in Méribel in their joint names. They have two adult children. Their English mirror wills leave everything to each other, but contain no clause choosing a governing law.
When Mr Whitfield dies, the outcome splits in two:
- His UK house and savings pass under English law to Mrs Whitfield, as his will intends.
- His half of the Méribel chalet falls under French law, through the “renvoi” mechanism.
- With two children, French law reserves two-thirds of his estate to them.
- Mrs Whitfield can receive, at most, the larger disposable portion available between spouses, for example the usufruct of his half.
- The children are entitled to their reserved shares, unless they decide not to claim them.
A clause choosing the law of England and Wales would, in principle, have kept the whole estate under English law, in line with the couple’s intentions.
British owners living in France
When British owners settle in France, for example in Grenoble or in the Pays de Gex near Geneva, their default law becomes French law for their whole estate, including assets left in the UK. A choice of English law in a will can change this.
Case study: a British couple who moved to the Pays de Gex
David and Helen Morgan sold their home in Bristol three years ago and moved to the Pays de Gex. David works in Geneva. They kept a rental flat in Bristol and own an apartment in Val Thorens.
- Without a choice of law, French law governs their whole estate as seen from France, including the Bristol flat. English courts may take a different view of the flat, because it is UK land.
- With a choice of English law in their wills, France applies English law to the whole estate.
- A point remains open. The English family provision regime applies, in principle, to people who die domiciled in England and Wales. Whether the French authorities’ reasoning (next section) holds for long-term French residents has not yet been tested.
- On the tax side, French residents may be taxed in France on their worldwide estate, and UK inheritance tax may also apply to the Bristol flat (see the tax section below).
The “new French inheritance law” for non-French residents
What many international owners call the “new French inheritance law” is the third paragraph of article 913 of the Civil Code. It was introduced by a law of 24 August 2021 and applies to successions opened since 1 November 2021.
It allows a compensatory levy (“prélèvement compensatoire”) when three conditions are met:
- The deceased, or at least one of their children, is an EU national or habitually resident in the EU at the time of death. This includes French nationals and children living in France.
- The succession is governed by a foreign law.
- That foreign law offers no reserve mechanism protecting children.
When these conditions are met, each child may take, from the assets located in France at the date of death, an amount that restores the reserved rights French law would give them, within the limit of those rights. The notaire in charge of the estate also informs each heir individually when their reserved rights appear to be affected (article 921 of the Civil Code).
This is not the first mechanism of its kind. An older right dating back to 1819 was struck down by the French Constitutional Council in 2011 (decision no. 2011-159 QPC), and the 2021 rule was drafted on a different basis.
June 2026: a clarification for English-law estates
Several hundred complaints led the European Commission to examine whether the 2021 rule was compatible with the Succession Regulation. In its notice published in June 2026 (European Commission, complaint CPLT(2022)03325), it reported the French authorities’ explanations:
- The levy is meant to apply only where the foreign law offers children no protective mechanism at all. It does not seek to impose the French reserved share as such.
- “Family provision” rules in common-law systems are regarded as a functional equivalent of the French reserve. In England and Wales, these are the rules of the Inheritance (Provision for Family and Dependants) Act 1975.
- On that reading, the levy should not apply where English law governs the succession.
On this basis, the Commission indicated that it intended to close the complaint. This is an interpretative statement, not a change to the text of article 913 or a court ruling, and French courts keep the final word. Some questions remain open, for example where the deceased was not domiciled in England and Wales, or where Scots, Northern Irish or US law applies.
| Law governing the succession | Is the 2021 levy likely to apply? |
|---|---|
| French law (directly or through “renvoi”) | Not relevant: French forced heirship applies directly |
| The law of an EU country with protection for children (e.g. Belgium, Germany, Italy) | Unlikely, since these laws protect children |
| The law of England and Wales | It should not apply, according to the French authorities’ June 2026 statement; not yet tested in court |
| Scots or Northern Irish law | Not addressed in detail officially; this depends on the protection each law offers |
| A law with no protection for adult children (e.g. many US states) | It may apply, if the EU connection condition is met |
Table: the 2021 compensatory levy depending on the law governing the succession.
Case study: an American owner in Courchevel
Mr Carter, a US citizen living in Florida, owns a chalet in Courchevel. His will, prepared in Florida, chooses Florida law and leaves everything to his second wife. He has two children from his first marriage. His son lives and works in Lyon; his daughter lives in Boston.
- The EU connection condition is met, because his son is habitually resident in France.
- Florida law, as chosen, does not give adult children a reserved share.
- Each child may therefore claim the compensatory levy on the Courchevel chalet, to recover the share French law would reserve to them. With two children, French law reserves two-thirds of the estate to them, but the levy can only be taken from assets located in France.
- The surviving spouse may need to share or sell the chalet, which the will did not anticipate.
Forced heirship in France: the reserved share of children
French forced heirship protects descendants. The “réserve héréditaire” is a minimum share of the estate that cannot be taken away from them by gifts or by will (notaires.fr). The remainder, the disposable portion, can be left to anyone.
| Number of children | Reserved for the children | Disposable portion |
|---|---|---|
| 1 | 1/2 | 1/2 |
| 2 | 2/3 | 1/3 |
| 3 or more | 3/4 | 1/4 |
Table: forced heirship under the French Civil Code (article 913).
A few points complete the picture:
- The surviving spouse is a reserved heir only when there are no descendants, and then for one quarter of the estate.
- Grandchildren can step into the place of a predeceased child.
- Parents, brothers and sisters, and partners have no reserved share.
- Lifetime gifts are taken into account when the estate is settled. A large gift to one child can therefore be challenged later; see our guide to gifting French property.
Under French law, a parent cannot disinherit a child beyond the disposable portion. Under a foreign law that applies through the Regulation, the outcome may differ. In 2017, the Cour de cassation held that a foreign law ignoring forced heirship is not, in itself, contrary to French international public policy (Chambre des notaires de Paris). The court looked at the situation as a whole: long-standing residence abroad, adult children, and no financial hardship. The 2021 levy has since added a further layer to this analysis.
French inheritance law with no will: who inherits?
When French law governs an estate and there is no will, the law decides who inherits. It follows an order of heirs and gives the surviving spouse rights that vary with the family situation (article 757 of the Civil Code).
| Family situation | Surviving spouse | Other heirs |
|---|---|---|
| Spouse, and children all born to the couple | At the spouse’s choice: usufruct of the whole estate, or one quarter in full ownership | The children, for the rest |
| Spouse, and at least one child from another relationship | One quarter in full ownership | The children, for three quarters |
| Spouse and both parents, no children | One half | Each parent, one quarter |
| Spouse and one parent, no children | Three quarters | The parent, one quarter |
| Spouse, no children and no parents | The whole estate (brothers and sisters may recover part of family-inherited assets) | None |
| No spouse, with children | None | The children, in equal shares |
| Unmarried or PACS partner | Nothing | The family heirs |
Table: French inheritance law with no will (simplified).
For a foreign owner, “no will” often means that French law decides more than they expect, particularly for the share of a chalet held in their name.
French inheritance law and the surviving spouse
The matrimonial regime comes first
Before the estate is calculated, the couple’s matrimonial property regime is settled. Under a French community regime, half of the common assets already belongs to the survivor and does not form part of the estate.
Many British couples married without a contract are treated as having separate property, because the law governing their marriage is generally English law. This is decided by the 1978 Hague Convention for marriages celebrated between 1 September 1992 and 28 January 2019, and by EU Regulation 2016/1103 for later marriages.
On death, the share of the chalet in the deceased’s name therefore falls fully into their estate. Matrimonial regimes are also covered in our article on divorce and French property.
Usufruct or full ownership
The usufruct option allows the survivor to keep using the property, or receiving its rental income, for life. The children then hold the bare ownership and recover full ownership on the survivor’s death. The mechanism is explained in our guide to usufruct and bare ownership in France.
Housing rights: the main home, not the ski chalet
The surviving spouse has two housing rights:
- free use of the home for one year (article 763 of the Civil Code);
- then, on request, a lifetime right to live there (article 764).
These rights cover the home occupied as the couple’s main residence. A chalet used for holidays is generally outside their scope, and the rights do not apply when the home is held through an SCI (notaires.fr). For a family whose Alpine property is a second home, this is an important point to anticipate.
The gift between spouses
Where French law governs, the “donation entre époux”, also called “donation au dernier vivant”, allows each spouse to leave the other more than the law provides. With children, the survivor can usually choose between three options:
- the ordinary disposable portion, in full ownership;
- one quarter in full ownership and three quarters in usufruct;
- usufruct of the whole estate.
It is signed before a notaire and remains revocable. It can be particularly useful in blended families, where the spouse’s legal rights are limited to one quarter.
Unmarried couples, PACS partners and the tontine
Unmarried partners have no inheritance rights under French law, however long they have lived together. PACS partners do not inherit without a will either, but they enjoy a more favourable tax treatment when a will exists.
| Married | PACS partners | Unmarried | |
|---|---|---|---|
| Inherits without a will | Yes | No | No |
| Can receive by will | Yes, within the special disposable portion between spouses | Yes, within the disposable portion | Yes, within the disposable portion |
| French inheritance tax | Exempt | Exempt, if named in a will | 60%, after a €1,594 allowance |
| Housing rights in the main home | One year, then a lifetime right | One year | None |
| Reserved heir (no children) | Yes, one quarter | No | No |
Table: married, PACS and unmarried couples under French inheritance law.
The tontine clause
Many British couples ask about the tontine (“clause d’accroissement”). This clause is inserted into the purchase deed. The last survivor is treated as having owned the whole property from the date of purchase, so the asset does not form part of the first partner’s estate, and forced heirship claims on that asset are avoided. For the clause to hold, the co-owners are generally expected to have a comparable life expectancy and to have contributed in a reasonably balanced way.
A tontine settles the civil question, not the tax question. For tax purposes, the survivor is treated as an heir (article 754 A of the French General Tax Code). The only exception is a shared main home worth less than €76,000, which is rarely the case in a ski resort. The tontine, “indivision” and the SCI are compared in our article on joint ownership of French property.
Case study: an unmarried couple in Les Arcs
Tom and Sarah, an unmarried British couple living in London, bought a €600,000 apartment in Les Arcs 50/50, without a tontine or a will. Tom has a daughter from a previous relationship.
- If Tom dies, his half passes to his daughter, under French law through the “renvoi” mechanism. Sarah then co-owns the apartment with her.
- With a will choosing English law in Sarah’s favour, the civil outcome changes. However, Sarah would still pay French inheritance tax as an unrelated person: (€300,000 − €1,594) × 60%, or about €179,000, before any other adjustments.
- Options to consider for a future purchase include:
- a tontine clause, which settles ownership but not tax;
- a cross purchase of usufruct and bare ownership (“acquisition croisée en démembrement”);
- life insurance to fund the tax;
- a change of civil status, which is a personal decision.
SCI and French inheritance: what happens when the property is held through a company
Many foreign buyers hold their Alpine property through a “société civile immobilière” (SCI), as described in our guide to buying French property through a company. On death, the heirs inherit shares in the company, not the property itself, which changes several things:
- Continuity. The manager can keep running the company and the property while the estate is settled.
- Control. The articles of association may require new members to be approved (“clauses d’agrément”), which helps keep the property within the family.
- Splitting between heirs. Shares can be divided more easily than a single chalet.
- Spouse’s housing rights. The housing rights described above do not apply to a home held through an SCI.
- Tax. French real estate held through a company remains within French inheritance tax for non-residents (article 750 ter of the French General Tax Code). The company’s debts reduce the value of the shares.
- Furnished letting. An SCI that lets a chalet furnished generally becomes subject to corporate tax, which is a significant change of regime.
Holding through an SCI does not, in itself, remove the property from French inheritance rules. In a cross-border estate, it can change how the shares are treated, since they are movable assets. However, French courts have long been prepared to set aside structures put in place mainly to defeat forced heirship (“fraude à la loi”). The business and company law side, including the articles of association and approval clauses, deserves the same attention as the inheritance side.
| Ownership | What passes on death | Forced heirship | Points to consider |
|---|---|---|---|
| Personal name, alone | The property, to the heirs | Applies if French law governs | Simple, but the survivor’s protection depends on the will and the law |
| “Indivision” (joint names) | The deceased’s share | Applies to that share | The survivor may co-own with the deceased’s heirs |
| Tontine | Nothing: the survivor owns the whole | Avoided for that asset | Taxed as an inheritance; conditions on life expectancy and contributions |
| SCI | The deceased’s shares | Applies to the shares if French law governs | Management continuity; furnished letting and tax regime to check |
Table: ownership structures and what happens on the owner’s death.
Making a will for a French property
For most foreign owners, a will drafted with the French property in mind is worth considering, whether it is a French will or a foreign will with the right clauses. Under the 1961 Hague Convention on the form of wills, to which France and the UK are both parties, an English will is generally valid in form in France. The question is whether its content works with French property:
- Choice of law. Does the will clearly choose the law of nationality?
- French concepts. Does it use usufruct and bare ownership correctly, if a survivor is to keep using the chalet?
- Coordination between wills. A French will containing a general revocation clause can unintentionally revoke an English will, and the reverse is also true. Wills in several countries need to be read together.
- Proof of foreign law. When a foreign law applies, the notaire may ask for a certificate setting out its content (“certificat de coutume”).
| Handwritten will (“testament olographe”) | Notarial will (“testament authentique”) | Will made abroad (e.g. an English will) | |
|---|---|---|---|
| Form | Entirely handwritten, dated and signed | Received by a notaire, with a second notaire or two witnesses | Valid in form if it complies with a law connected to the testator |
| Language | The testator needs to understand the language used | An interpreter on the official list can assist (notaires.fr) | Usually English; a translation is needed in France |
| Registration | Can be deposited with a notaire and registered | Registered in the French central register of wills (“Fichier central des dispositions de dernières volontés”) | Not automatically known in France |
| Main risks | Loss, ambiguity, challenge | Low | Missing choice of law, conflicting wills |
Table: the main forms of will for a French property.
How a French succession is settled: the notaire’s role
When French real estate is involved, the notaire is the central figure of any French inheritance (“héritage”). Only a notaire can record the transfer of property to the heirs at the land registry. This applies even when the estate is governed by a foreign law.
| Step | What happens | Timing |
|---|---|---|
| 1. Opening the file | The notaire gathers the death certificate, family documents and any will, and checks the central register of wills | First weeks |
| 2. Identifying the heirs | The notaire drafts the “acte de notoriété”, which establishes who inherits | First weeks or months |
| 3. The heirs’ choice | Each heir accepts the estate, accepts it up to the net assets, or renounces it (article 768 of the Civil Code) | An heir cannot be compelled to choose within the first four months |
| 4. Inventory and valuation | Assets and debts are valued at the date of death | During the file |
| 5. Tax return | The “déclaration de succession” is filed and the tax is paid (article 641 of the French General Tax Code) | Within six months if the death occurs in mainland France, twelve months otherwise |
| 6. Transfer of the property | The notaire records the “attestation de propriété” at the land registry | After the above steps |
| 7. Division | The heirs divide the assets, or remain co-owners in “indivision” | When the heirs agree |
Table: main steps in the settlement of a French estate.
A straightforward French estate generally takes three to six months, and international files take longer. Several points are specific to Alpine property:
- Valuation. Resort property is valued at its market value on the date of death. An independent property valuation can help support the figure declared to the tax authorities.
- Mortgage. A chalet bought with a French loan remains subject to it after the borrower’s death. Borrower insurance, usually required by French banks, may repay all or part of the loan; the mortgage documents are worth reviewing with the heirs.
- Formalities. The notaire handles the formalities linked to the French real estate: land registry, co-ownership syndic and any rental agreements.
French inheritance tax in brief
French inheritance tax applies to real estate located in France, whatever the residence of the deceased or the heirs (article 750 ter of the French General Tax Code). For French residents, the worldwide estate may be taxed in France. The main allowances and rates are as follows:
| Heir | Allowance | Rates |
|---|---|---|
| Spouse, or PACS partner named in a will | Fully exempt | None |
| Child | €100,000 per parent | 5% to 45% (progressive) |
| Brother or sister | €15,932 | 35%, then 45% above €24,430 |
| Nephew or niece | €7,967 | 55% |
| Unrelated person (including an unmarried partner) | €1,594 | 60% |
Table: main French inheritance tax allowances and rates (2026), as published by service-public.gouv.fr.
Treaties can limit double taxation. A France–UK convention of 1963 applies to inheritance taxes (impots.gouv.fr). By contrast, the France–Switzerland inheritance tax convention no longer applies to deaths since 1 January 2015, after France terminated it (BOFiP). This is a point to watch for owners living around Geneva. Rates, reliefs and the interaction with UK inheritance tax are explained in our dedicated guide to French inheritance tax.
Estate planning in France: tools for foreign owners
Succession planning tends to work best when it is addressed at the point of purchase, as explained in our guide to buying property in France. Restructuring later can be more costly. The tools below are commonly considered, often in combination:
| Tool | What it does | Points to consider |
|---|---|---|
| Will with a choice of law | Applies the law of nationality to the whole estate | Coordinate with wills held abroad |
| Gift between spouses | Increases the survivor’s share where French law applies | Revocable; useful in blended families |
| Adapted matrimonial regime | Can protect the survivor, sometimes up to the whole common estate | Less common in practice; effects for children from a previous relationship |
| Tontine clause | The survivor becomes sole owner of the property | Inserted at purchase; taxed as an inheritance |
| SCI | Organises management and transfers through shares | Articles of association, tax regime, furnished letting |
| Lifetime gifts and “donation-partage” | Transfer during the owner’s lifetime, with allowances renewable every 15 years | Effect on forced heirship; see gifting French property |
| Life insurance (“assurance-vie”) | Passes capital to named beneficiaries outside the estate | Choice of beneficiary clause; specific tax rules |
Table: estate planning tools for foreign owners of French property.
A few points are specific to Alpine property:
- Furnished rentals and leaseback residences. Heirs inherit the leases and tax regime attached to the property, such as a commercial lease with a residence operator.
- Children living in different countries. Shared ownership of a chalet can become difficult to manage from London, Geneva and Sydney.
- Changes in family or residence. A move to France, a marriage, a divorce or a new child can change the applicable law. An estate plan is worth reviewing after each of these events.
- Background on the purchase. For how resort properties are bought and held, see our guide on how and where to buy a ski chalet in France.
Each family’s situation combines a nationality, a residence, a type of ownership and personal wishes. A notaire can review these elements together and, where relevant, coordinate with advisers in the owner’s home country before any will is signed or any structure is set up.
FAQ: French inheritance law for foreign property owners
What is the inheritance position of an English owner of property in France?
It depends on where the owner lives and on their will. An owner living in England with no choice of law in their will usually sees French law apply to the French property, through the “renvoi” mechanism, and English law apply to the rest of the estate. With a will choosing the law of England and Wales, English law governs the whole estate. An owner living in France is subject to French law by default.
Is there a new French inheritance law for non-French residents?
Since 1 November 2021, article 913 of the Civil Code allows children to claim compensation from French assets when the foreign law governing the estate gives them no protection, and the deceased or a child has an EU connection. In June 2026, the French authorities stated that this levy should not apply where English law governs, because English family provision rules protect children.
Can I disinherit my children under French law?
Not beyond the disposable portion, which is one half, one third or one quarter depending on the number of children. Under a foreign law that applies through the EU Succession Regulation, the result may differ, subject to the 2021 levy and to French international public policy.
What happens under French inheritance law if there is no will?
The estate passes to the heirs set by law. The surviving spouse shares with the children, under rules that depend on whether all the children were born to the couple. Unmarried and PACS partners receive nothing.
What does a spouse inherit under French inheritance law?
With children all born to the couple, the spouse chooses between the usufruct of the whole estate and one quarter in full ownership. With a child from another relationship, the spouse receives one quarter in full ownership. A gift between spouses can increase these rights, and the spouse is exempt from French inheritance tax.
Do I need a French will if I already have a will in the UK?
Not necessarily. An English will is generally valid in form in France. It is worth checking that it chooses a governing law, that it works with French concepts such as usufruct, and that any later will does not revoke it by accident.
What is a notarial will in France?
A “testament authentique” is received by a notaire, with a second notaire or two witnesses. A testator who does not speak French can be assisted by an interpreter on the official list. The will is registered in the French central register of wills, which reduces the risk of it being lost or ignored.
Does a tontine avoid French inheritance tax?
Generally not. The tontine makes the survivor the owner of the whole property, but for tax purposes the survivor is treated as an heir. The only exception is a shared main home worth less than €76,000.
Does holding a French property through an SCI avoid French inheritance rules?
Not as such. The heirs inherit shares instead of the property, which helps with management and control. French inheritance tax still applies, and structures set up mainly to defeat forced heirship may be disregarded.
Is there probate in France, and how long does a succession take?
There is no probate procedure as such. The notaire identifies the heirs, prepares the tax return and records the transfer of the property. A simple estate generally takes three to six months. The tax return is due within six months of a death in mainland France, and twelve months in other cases.
Has Brexit changed French inheritance rules for British owners?
Not in the way France applies the EU Succession Regulation. The UK never took part in it, and France applies it to British nationals as before. British owners can still choose English law in their will.
Sources:
- European Commission – notice on complaint CPLT(2022)03325
- Connexion – June 2026: Government clarifies rules
- Defrénois – Droit de prélèvement : réponse de la France à la Commission européenne
- Rosemont – France clarifies the application of forced heirship rules to foreign law wills
- se-solicitors.co.uk– French succession law: an important clarification
- EUR-Lex – Regulation (EU) No 650/2012
- Chambre des notaires de Paris – Peut-on déshériter ses enfants en s’installant à l’étranger ?
- Notaires.fr – Le sort du logement familial après le décès
- Notaires.fr – Rédiger son testament sans parler français
- Toutsurmesfinances – Héritage : abattements et barèmes 2026
- Légifrance : articles 757, 763 et 768 du Code civil ; articles 750 ter et 754 A du CGI
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