Inheriting French property: a guide for UK and US owners

Which law governs the succession?

EU Regulation 650/2012 applies in France to deaths on or after 17 August 2015:

• Habitual residence (Article 21). As a rule, the law of the State where the deceased was habitually resident at death governs the whole succession. Exceptionally, the law of a State with a manifestly closer connection can apply instead.
• Choice of nationality law (Article 22). You can choose the law of a State whose nationality you hold, either when you choose or at death. The choice must be made in a will or other disposition of property upon death, expressly or clearly implied by its terms. US citizens should name a specific state.
• Universal application (Article 20). The designated law applies even if it is that of a non-EU State, such as English law or the law of a US state.

The renvoi trap (Article 34)

When the Regulation points to a non-EU law, the notary also looks at that country’s conflict rules. English law, and the law of most US states, applies the law of the place where land is located. The result is a “renvoi” (referral) back to French law for French property.

Example: a British national living in England dies owning a house in the Dordogne without having chosen a law. The Regulation points to English law, and English law refers the house back to French law, including forced heirship. Renvoi does not apply when a choice was made under Article 22, which is a strong reason to include one in your will.

How to work out which law applies

1. Did the deceased choose the law of their nationality in a will? If so, that law governs the whole succession and there is no renvoi.
2. If not, where was the deceased habitually resident at death? If it was an EU Member State, that State’s law applies.
3. If it was the UK, the US or another non-EU State, check that State’s conflict rules. French real estate may be referred back to French law.
4. Look at tax separately: the Regulation does not cover tax.

French forced heirship (réserve héréditaire)

Under Articles 912 and 913 of the Civil Code, part of the estate is reserved for the children, and lifetime gifts are taken into account when calculating it. The portion you can leave freely depends on the number of children:

• one child: you can leave half freely;
• two children: you can leave one third freely;
• three or more children: you can leave one quarter freely.

A child who receives less than their reserved share can ask for gifts and legacies to be reduced.

The compensatory levy (Article 913, third paragraph)

Since 1 November 2021, children may in certain cases take a “compensatory levy” (prélèvement compensatoire) from assets located in France. Two conditions apply: the deceased or at least one child must have been an EU national or habitually resident in the EU at the time of death, and the foreign law that applies must provide no protective mechanism for children.

Following complaints to the European Commission (CPLT(2022)03325), the Commission’s pre-closure notice of June 2026 sets out France’s position. The levy applies only where the foreign law offers no protection for children, and France treats common-law “family provision” as a functional equivalent, so no levy should apply where English law governs. The Commission intends to close the case after a four-week period for complainants to comment. France has undertaken to publish these explanations to notaries in the monthly letter of the Ministry of Justice (DACS).

This is the French government’s interpretation, not a court ruling. A court could take a different view, and the law of a US state must be assessed case by case.

French inheritance tax

Scope (Article 750 ter of the Tax Code).

• If the deceased was tax-domiciled in France, all assets worldwide are taxable.
• If not, French assets are taxable, including real estate and shares in companies that mainly hold French property.
• An heir who is tax-resident in France when receiving the assets, and has been for at least six of the previous ten years, is taxed on everything they receive.

Exemptions and allowances. A surviving spouse or PACS partner pays no inheritance tax (Article 796-0 bis). Allowances under Article 779 are €100,000 per child (and per parent), €15,932 per brother or sister and €7,967 per nephew or niece.

Rates (Article 777). For children, the rate rises in bands from 5% to 45%. For example, a child who inherits €400,000 pays tax on €300,000 after the allowance, which comes to about €58,194. Brothers and sisters pay 35% to 45%. Unrelated people, including unmarried partners without a PACS, pay 60%.

Double tax treaties

• France–UK convention of 21 June 1963: estates only, not lifetime gifts. It predates UK inheritance tax but HMRC still applies it. French property remains taxable in France, with relief in the UK.
• France–US convention of 24 November 1978, amended on 8 December 2004: estates and gifts.

UK inheritance tax is generally 40% above the £325,000 nil-rate band, and since 6 April 2025 it depends on long-term UK residence. The US federal estate tax exclusion is $15,000,000 for 2026 for citizens and domiciliaries, and much lower for other non-citizens.

Administering the estate in France

• In France, heirs generally take over the estate directly. An executor named in an English will does not automatically have the same powers in France.
• The notary prepares an acte de notoriété (identifying the heirs) and an attestation immobilière (transferring French property at the land registry).
• The inheritance tax return is due within six months of death if it occurred in mainland France, and twelve months otherwise (Tax Code, Article 641).
• A UK grant of probate or US letters testamentary is generally not needed for French property, but you will still need them for UK or US assets.
• European Certificate of Succession: it is designed for use in other EU Member States. The UK is not bound by the Regulation, so the certificate has no special status there or in the US. It is still useful when there are assets in Spain, Italy or another EU State.

Comparison: France, England & Wales, USA

Issue	France	England & Wales	USA (general position; state law varies)
Forced heirship for children	Yes: 1/2 to 3/4 of the estate is reserved	No; the court may award “reasonable financial provision” (Inheritance (Provision for Family and Dependants) Act 1975)	Generally no (Louisiana has a limited exception)
Surviving spouse	Statutory rights if there is no will; can be favoured by will or gift; exempt from inheritance tax	Can claim under the 1975 Act; spouse exemption from inheritance tax	Elective share in most separate-property states; community property rules in some states
Who administers the estate	Heirs, with a notary	Personal representatives under a grant of probate	Executor or administrator under the state probate court
Death taxes	Tax on each heir’s share; rate depends on the relationship	40% above £325,000 (plus a residence band)	Federal estate tax: 40% top rate, $15M exclusion in 2026; some states add their own

Forced heirship in other EU countries

General position, according to the Notaries of Europe sites and, for Belgium, notaire.be:

Country	Forced heirship?	Children’s protection
Belgium	Yes	Since 1 September 2018, half the estate is reserved for the children together, whatever their number; the spouse has at least the usufruct of half the estate
Netherlands	Yes, for children only	A money claim, not a share of the assets; not payable while the surviving spouse or partner is alive; the spouse inherits everything by law
Germany	Yes (Pflichtteil)	A money claim equal to half the child’s statutory share
Spain (Civil Code)	Yes (legítima)	Two thirds reserved for descendants (a strict third plus the “mejora” third); the spouse has a usufruct; regional (foral) laws differ

Sources

EU Regulation 650/2012 (EUR-Lex), Arts. 20, 21, 22 and 34; Civil Code, Art. 912 and Art. 913; General Tax Code, Art. 641, Art. 750 ter, Art. 777, Art. 779 and Art. 796-0 bis; European Commission, notice on complaint CPLT(2022)03325; French tax authorities, list of tax treaties; HMRC, Inheritance Tax: double taxation relief and Inheritance Tax: thresholds (frozen to 5 April 2031); IRS, What’s new – estate and gift tax; Notaries of Europe, Successions in Europe (notariesofeurope.eu): Belgium, Netherlands, Germany, Spain; for the 2018 Belgian reform, notaire.be.

This guide is general information and does not constitute legal advice. Contact the office for advice on your situation.

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