French Inheritance Law for UK Expats: Why Your Will May Be Ignored

Why French Succession Law Is Completely Different From the UK

If you own property in France or plan to settle there, you face a fundamental legal reality: France has forced heirship law, the UK does not. In the UK, you can leave 100% of your estate to your spouse, a friend, or a charity. In France, if you have children, the law mandates that 50-75% of your estate goes to them-no matter what your will says.

This isn't a tax-it's a legal obligation baked into the civil code. For British expats, this creates enormous planning complexity, especially those with assets spread across two countries.

The Core Principle: Réserve Héréditaire

French law recognises two portions of your estate: the reserved portion (réserve héréditaire) and the freely disposable portion (quotité disponible). Children have a legal right to the reserved portion, even if you explicitly exclude them from your will.

The reserved portion depends on how many children you have: - One child: 50% reserved - Two children: 66% reserved (each child gets 33%) - Three or more children: 75% reserved (each child gets 25%)

This means a UK expat with two children in France cannot freely direct more than 33% of their estate-the remaining 66% must be split equally between those children. No exceptions for poor relationships, estrangement, or previous financial support.

UK vs French Law: Where Does Your Estate Get Divided?

The question of which country's law applies is determined by Brussels IV Regulation (the successor to the Hague Convention). This Brussels IV regulation stipulates that succession law is governed by the state where the deceased had 'habitual residence' at death—not citizenship, not where property sits.

For British expats living in France: - If you are habitually resident in France at death, French succession law applies to your entire worldwide estate (with limited exceptions for immovable property outside France) - If you remain habitually resident in the UK and own only holiday property in France, English law may apply to most of your estate, but French law will apply specifically to that French property

Choice of Law Elections Under Brussels IV Article 22

French law permits a choice of law election. Under Article 22 of Brussels IV, a UK citizen can elect English law to govern their succession-but only if English law was the law of a habitual residence for a minimum period. This election is made via a declaration in your will.

However, there's a critical caveat: this election cannot override forced heirship rights for immovable property located in France. If you own a villa in Provence, French forced heirship law applies to that asset regardless of your choice-of-law election. This is Brussels IV Article 35 in action.

Brussels IV regulation creates a two-tier system: your UK assets and moveable property in France may be governed by English law if elected, but French real estate is locked under French succession law.

The Reserved Portions and the Quotité Disponible

Understanding the split between reserved and freely disposable portions is critical for planning. Let's work through real examples.

Scenario 1: One Child - Reserved portion: 50% (goes to the child automatically) - Quotité disponible: 50% (you can leave to spouse, other children, charities, anyone)

This 50% flexibility is significant. A UK expat with one child can use it to provide for a surviving spouse, fund a trust for grandchildren, or even leave it to a non-blood-relative. The key is that 50% is locked away.

Scenario 2: Two Children - Reserved portion: 66% (33% to each child) - Quotité disponible: 33% (you can direct freely)

With two children, your planning window is tighter. You can use the 33% to supplement one child's inheritance (if one needs more support), provide for a second spouse, or fund charitable works. But two-thirds of the estate flows automatically to the children, split equally.

Scenario 3: Three or More Children - Reserved portion: 75% (split equally among all children) - Quotité disponible: 25% (you can direct freely)

With a larger family, the reserved portion dominates. Your will-writing flexibility drops to just 25% of the estate.

The quotité disponible is your strategic tool**.** Efficient UK expat succession planning focuses on maximising the value and tax-efficiency of that freely disposable portion, because the reserved portion's distribution is non-negotiable.

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Matrimonial Property Regimes and Succession Impact

French law gives married couples a choice of matrimonial property regimes. This choice dramatically affects what is considered part of the estate and how it passes to children.

Community of Property (Régime Matrimonial de Communauté)

This is the default if no prenuptial agreement is signed. Under community of property: - Assets acquired during the marriage are jointly owned 50-50 - Debts incurred during marriage are joint liabilities - On death, the surviving spouse's 50% interest passes to them, and the deceased's 50% is part of the estate and subject to forced heirship

For a UK expat with a French or European spouse and two children, community of property can create complications. Property bought during the marriage becomes jointly owned, which simplifies probate but locks the surviving spouse into a 50% interest that can't be increased through the will.

Separation of Goods (Régime de Séparation de Biens)

An increasing number of expats elect separation of goods via a prenuptial agreement. Under this regime: - Each spouse owns property individually - Debts are individual, not joint - On death, only the deceased's separate assets form the estate - The surviving spouse has no automatic claim on the deceased's assets (though can make a claim under the will)

For succession planning, separation of goods offers flexibility. If you own significant assets before marriage or inherited assets after marriage, separation of goods allows those assets to be disposed of outside the joint-property framework. However, it also means less protection for a surviving spouse unless explicitly provided in the will.

Matrimonial property regimes interact with forced heirship. A couple with separation of goods can use that structure to ensure the surviving spouse receives a meaningful share through the quotité disponible, rather than relying on the reserved portion splitting among children.

The Notaire's Role and Why It's Mandatory

In the UK, a solicitor drafts your will and, after death, a probate solicitor administers the estate. In France, a notaire handles both drafting and administration, and their involvement is legally mandatory-you cannot probate a French succession without one.

What Does a French Notaire Do?

A notaire is a public official (a bit like a solicitor with greater legal authority). In French succession: - Authenticates the will and verifies its legal validity - Calculates the reserved portions owed to children - Ensures all forced heirship rules are satisfied - Handles the transfer of title to property (immovable and, sometimes, moveable assets) - Calculates and collects inheritance taxes - Resolves disputes if any arise

Notaire Fees

Notaire fees are regulated by law in France and typically range from 1-4% of the estate value. For a €500,000 estate, expect €5,000-€20,000 in notaire fees. These fees fund both the legal work and the public registry functions.

This is a material cost that UK expats often underestimate. A spouse or child inheriting French property cannot take title without the notaire; it is a legal bottleneck.

Notaire Authority and Documentation

Unlike a UK probate, which grants authority to administer, a notaire's certificate (an 'authentic deed of succession') is the proof of ownership itself. Once issued, beneficiaries can immediately register property in their names with the land registry (cadastre). This process is more efficient than the UK system in some ways but also more rigid-there is no scope for flexibility once the notaire's deed is recorded.

Brussels IV Regulation: Determining Which Country's Law Applies

Brussels IV Regulation replaced the Hague Convention on Succession in EU states (and applies in France even post-Brexit). It sets out a hierarchy of rules to determine succession law.

Habitual Residence Presumption

The primary rule is habitual residence. Where was the deceased habitually resident at death? That country's succession law applies to the entire estate—subject to limited exceptions.

For a British expat: - If you live and work in France, pay taxes in France, and have your family base in France, you are habitually resident in France even if you retain UK citizenship - At death, French succession law applies to your UK bank accounts, UK investments, and worldwide moveable property - French succession law also applies to your French real estate

This is a radical departure from the UK system, where immovable property (land) in England is always governed by English law, and moveable property is governed by the law of domicile.

The Choice of Law Election

Brussels IV allows a choice of law election. A British expat living in France can declare in their will (or in a separate document) that the succession law of England should apply instead of French law.

However-and this is critical-this election does not override forced heirship protections for immovable property in France. Brussels IV Article 35 states that mandatory succession rules (like forced heirship) cannot be avoided.

What this means in practice: - You can elect English law for your moveable estate (bank accounts, investments, shares) - Your French real estate remains subject to French forced heirship law - Your UK real estate remains subject to English law

So a UK expat with a villa in Provence and a flat in London can create a will that says, 'English law applies to my estate,' but the notaire will still enforce French forced heirship rules on the Provence villa while your UK solicitor executes the London flat under English law.

Brussels IV Article 35 is the enforcement mechanism. Immovable property in any country is protected by that country's mandatory succession rules-forced heirship in France, English succession law in England. This boundary is absolute.

Strategies to Manage Forced Heirship and Protect Your Wishes

Given the constraints of French forced heirship, what can UK expats actually do to maintain control over their estate?

1. Use the Quotité Disponible Strategically

The disposable portion is your tool. If you have one child but want to benefit a surviving spouse, use the 50% quotité disponible to provide for them. If you have two adult children but want to support a grandchild, use your 33% quotité disponible to set up a trust or direct gift.

The key is maximising the tax-efficiency and personal satisfaction of that freely disposable portion, because the reserved portion's distribution cannot be changed.

2. Prenuptial Agreement (Contrat de Mariage)

If you are married or considering marriage, a prenuptial agreement establishing separation of goods can reshape how your estate is divided. Under separation of goods, assets you owned before marriage or inherited assets are outside the community property framework, giving you more control over them.

For a UK expat remarrying later in life with adult children from a previous marriage, separation of goods can protect both the surviving spouse (by allowing you to gift them freely disposable assets) and the adult children (whose reserved portion is still protected).

3. Gift Assets During Your Lifetime

French law restricts what you can gift away, but lifetime gifts are generally more flexible than posthumous dispositions. If you have significant assets and want to benefit someone outside the reserved portion framework, consider structured gifting during your lifetime. This is especially relevant for expats with evolving family circumstances.

4. Life Insurance and Assurance-Vie

Life insurance proceeds (including assurance-vie policies) are not subject to forced heirship in France if they are designated to specific beneficiaries. An assurance-vie policy with a named beneficiary who is not your child can pass outside the succession entirely.

This is a material tax and succession planning tool. An expat with two children (75% forced heirship) can use assurance-vie to create a separate, unencumbered pool for a surviving spouse or other beneficiary.

5. Elect English Law Where Possible

If your assets are primarily moveable (bank accounts, investments, shares), a choice-of-law election to English law can sidestep French forced heirship for those assets. This requires a clear, unambiguous election in your will, dated and signed according to both English and French formalities.

However, this strategy only works for moveable assets. French real estate remains locked under French forced heirship law.

6. Consider the Community of Property Consequences

If you are married under community of property, ensure your will reflects the reality that your spouse's 50% interest in jointly owned assets does not form part of your estate. In some cases, couples restructure their property holdings (moving assets to one spouse's name) to align with their succession wishes.

This is not done lightly-it has tax and practical implications-but it can simplify succession planning.

Practical Steps for UK Expats: Creating a Compliant Will in France

If you live in France, your will must comply with French formalities or face invalidity. Here's the practical sequence:

Step 1: Decide on Jurisdiction

Before drafting, clarify whether you want French or English law to apply. This affects how the will is drafted, witnessed, and interpreted. If you elect English law, make that explicit in the preamble of your will.

Step 2: Engage a UK and French Adviser

You need both a UK solicitor (for advice on English law, UK assets, and cross-border implications) and a French notaire (or an English solicitor with French law expertise). Some UK expat law firms have this dual expertise; others partner with French colleagues.

Step 3: Draft the Will

The will should: - Identify all assets (UK and French) - Acknowledge forced heirship rules and the reserved portions - Allocate the quotité disponible explicitly - Make a choice-of-law election (if desired) - Appoint executors/administrators for both jurisdictions - Include instructions on asset location and how to access them (e.g., bank account details, title deeds)

Step 4: Execute the Will

French law recognises three types of wills: - Holographic Will: written in your own hand, signed and dated. No witnesses needed. This is valid in France and often recognised in the UK, but can be disputed and is not ideal for complex estates. - Authentic Will: drafted by a notaire, signed in front of the notaire and witnesses. This is the safest option and strongly recommended for expats with significant assets. - International Form: signed according to the Hague Convention formalities (if you want the will to be valid under multiple jurisdictions). This is rare for expats but can be useful if you have assets in several countries.

For most UK expats, an authentic will via a French notaire is best. It is legally bulletproof, avoids probate disputes, and is immediately enforceable at death.

Step 5: Store the Will Securely

In France, the notaire typically stores the original will in a national registry (the notarial database). This ensures it cannot be lost and that it is discovered at death. If you draft a will in English law form, ensure a copy is also filed with your UK solicitor.

Step 6: Review Regularly

French succession law does not change often, but your personal circumstances do (marriage, children, acquired assets, health). A will drafted 10 years ago may not reflect your current wishes. Plan for a review every 3-5 years or after major life events.

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Tax Implications: Succession and Inheritance Tax

French succession tax (droits de succession) is charged on inherited assets. The rates and allowances vary by the relationship between the deceased and the heir:

Close Relatives (Children, Spouse)

Children inherit with an allowance of €100,000 per child, taxed at progressive rates up to 60% on amounts exceeding €1.8 million. Spouses have an unlimited allowance and are exempt from inheritance tax.

A UK expat with two children and a €500,000 estate: - Total estate: €500,000 - Each child's reserved portion: €166,500 - Each child's allowance: €100,000 - Taxable amount per child: €66,500 - Tax due (at ~20-30% marginal rate): ~€13,300-€20,000

More Distant Relatives and Non-Relatives

Siblings, nephews, and unrelated persons face much higher rates. A gift under the quotité disponible to a non-child can incur 60% tax.

This is why using the quotité disponible to benefit a spouse (who is exempt) or children (who have generous allowances) is far more tax-efficient than using it for other beneficiaries.

Assurance-Vie and Life Insurance Exemptions

Assurance-vie proceeds (and certain life insurance policies) are exempt from succession tax if beneficiaries are named. This is a major planning tool for expats wishing to pass wealth tax-efficiently to a spouse or non-child beneficiary.

Common Pitfalls and How to Avoid Them

Pitfall 1: Assuming UK Inheritance Law Applies

Many newly arrived expats assume their UK will is valid in France or that English law governs their succession. It often does not. If you are habitually resident in France, French law governs your worldwide estate (except for property covered by mandatory rules in other countries).

Fix: Draft a French-compliant will immediately upon establishing French residency.

Pitfall 2: Ignoring Matrimonial Regimes

A couple married under community of property without understanding the implications may inadvertently lock their assets into a joint framework that doesn't align with their succession wishes.

Fix: Understand your regime before marriage or consider a postnuptial agreement to change it. This requires a notaire and has tax implications, but it is possible.

Pitfall 3: Underestimating Notaire Costs and Timeline

UK expats are shocked to discover that notaire fees can consume 1-4% of an estate and that succession administration takes 6-12 months.

Fix: Include notaire fees in your estate liquidity planning. Ensure liquid assets (bank accounts) are sufficient to cover taxes and notaire costs without forcing a fire-sale of property.

Pitfall 4: Forgetting about Brussels IV and Choice of Law

Some expats draft English-law wills in France without realising that French forced heirship may override key clauses if property is involved.

Fix: Engage a solicitor with explicit cross-border expertise. A choice-of-law election must be clear, deliberate, and properly executed.

Pitfall 5: Not Documenting Asset Locations and Access

A surviving spouse or executor may not know where UK bank accounts, investment bonds, or deeds are stored.

Fix: Maintain a detailed inventory of all assets (with access details, account numbers, and document locations) and provide a copy to your executor and a trusted family member.

Pitfall 6: Failing to Account for the Spouse's Position

In a remarriage scenario, an expat with adult children from a previous marriage may not realise that their current spouse has no automatic inheritance rights under French forced heirship (it applies only to children).

Fix: Use your quotité disponible deliberately to provide for your spouse. Consider assurance-vie or a prenuptial agreement establishing separation of goods to protect the surviving spouse.

Key Takeaways for British Expats

French forced heirship is immutable. If you have children, 50-75% of your estate will be divided equally among them, regardless of your wishes. The law cannot be contracted out of.

What you can control is the quotité disponible (33-50% of your estate), your matrimonial regime, the use of life insurance, and the asset structures you choose. Strategic planning within these constraints is the difference between an estate that reflects your values and one that leaves unintended consequences.

For UK expats with significant assets, international family structures, or blended families, professional advice from both a UK solicitor and French notaire is essential. The cost of proper planning is far less than the cost of probate disputes, unintended forced heirship outcomes, or missing deadlines.

Your succession plan should account for both jurisdictions, leverage the quotité disponible, and ensure your wishes are expressed in a form that French law will enforce. Start now—do not wait until retirement or a health crisis forces the issue.