Cross‑border Inheritance in France: Wills, Forced Heirship and What Mixed‑nationality Families Must Do in 2026

Cross-border inheritance in France remains one of the most complex areas of private client practice in Europe, driven by the interaction between rigid forced‑heirship rules under the French Civil Code and the choice‑of‑law mechanisms introduced by the EU Succession Regulation (Brussels IV). For mixed‑nationality families, expatriates owning French property, dual‑national couples, or foreign heirs inheriting assets located in France, the stakes in 2026 are especially high: ongoing government discussions about potentially easing certain aspects of the regime for non‑residents mean that estate plans drafted even a few years ago may no longer reflect current risks or opportunities.

This guide provides the practical checklists, sample clauses, tax calculations and step‑by‑step administration timelines that advisers and heirs need to act confidently right now.

Executive Summary: What Mixed‑Nationality Families and Advisers Must Know in 2026

French inheritance law operates on a fundamentally different principle from common‑law systems: the testator cannot freely dispose of the entire estate. A portion, the réserve héréditaire, is reserved by law for protected heirs, principally children. No will, whether drafted in France or abroad, can override this reserve unless a valid choice‑of‑law election under the EU Succession Regulation displaces French law entirely.

For families with cross‑border connections, three forces collide simultaneously. First, French forced heirship France rules continue to apply to immovable property situated in France unless the testator has made an explicit professio juris under Brussels IV choosing the law of their nationality. Second, even where a valid choice of law is made, the 2021 French implementing provisions introduced a “claw‑back” mechanism enabling French‑resident children to claim compensation when a foreign law provides them with less protection than the réserve would have guaranteed (Article 913 of the Civil Code, as amended).

Third, 2026 media and practitioner reporting indicates the French government is actively discussing possible amendments to ease this 2021 mechanism for non‑resident families, but no legislation has been enacted as of June 2026.

The practical effect is uncertainty. Advisers cannot yet rely on proposed reforms. The prudent course is to implement low‑regret planning steps now that remain effective regardless of whether the law changes.

Key Takeaways for Heirs

• Forced heirship persists. Children are entitled to a protected share of the estate under French law (Articles 912–913 of the Civil Code). A will that ignores these rights risks partial annulment or a compensation claim by disinherited heirs.
• Brussels IV offers a planning tool, not a blanket override. Testators with a non‑French nationality may elect their national law to govern succession, but the 2021 claw‑back provision can still apply to French‑sited assets where protected heirs reside in France.
• Act now, review wills, tax filings and asset structures. Given the 2026 policy debate, mixed‑nationality families should obtain a cross‑border will audit, verify notarial registrations and ensure inheritance tax compliance deadlines are clearly diarised.

How French Inheritance Law Works: Forced Heirship, Order of Heirs and Choice of Law

French inheritance law is codified principally in the French Civil Code (Code civil), with the core succession provisions set out in Articles 720 to 1100. The system is characterised by two structural features that distinguish it from common‑law jurisdictions: compulsory reserved shares for certain heirs and a hierarchy of heirs by order.

The réserve héréditaire guarantees children (or, in the absence of children, certain other descendants) a minimum proportion of the deceased’s estate. The remainder, the quotité disponible, is the only portion the testator may freely bequeath to any person, including a spouse, partner or charity. The surviving spouse also benefits from specific statutory rights, though these operate differently depending on whether the deceased left children.

Under Notaires de France guidance, heirs are ranked in four orders of priority: (1) descendants (children, grandchildren); (2) parents and siblings; (3) ascendants other than parents; and (4) collateral relatives. Where descendants exist, they take priority over all other relatives, and the reserved shares are calculated based on the number of children.

Reserve Shares, Simple Worked Example

The reserved share depends on how many children survive the deceased (Article 913 of the Civil Code):

• One child: the reserve is one‑half (50%) of the estate. The testator may freely dispose of the other half.
• Two children: the reserve is two‑thirds (66.67%), split equally. The freely disposable portion is one‑third.
• Three or more children: the reserve is three‑quarters (75%), split equally. The freely disposable portion is one‑quarter.

Consider a mixed‑nationality couple, a British national married to a French national, owning a Paris apartment valued at €600,000 as their sole French asset. If the British spouse dies leaving two children, at least €400,000 of that estate must pass to the children under French forced heirship rules (two‑thirds reserve), and the testator can only freely bequeath €200,000.

Which Law Applies to Real Estate in France vs Movable Assets

Before Brussels IV, French private international law applied the lex rei sitae (law of the place where the property is located) to immovable assets and the law of the deceased’s last habitual residence to movable assets. This created a “split” succession for cross‑border estates.

Since August 17, 2015, the EU Succession Regulation (Brussels IV) has unified the applicable law for both movable and immovable assets under a single connecting factor: the law of the deceased’s habitual residence at the time of death. Critically, Article 22 of the Regulation allows a testator to elect the law of their nationality instead, the professio juris. This election must be made expressly in a will or other testamentary disposition.

For a British or American testator habitually resident outside France but owning French property, Brussels IV therefore opens a potential route to displace French forced heirship, but only if the choice‑of‑law clause is validly drafted and the 2021 claw‑back provision does not apply.

Wills Across Borders: Foreign Wills, French Wills and Cross‑Border Inheritance France Clauses

A foreign will can, in principle, control French assets, but its effectiveness depends on both form and substance. French law recognises three main types of will: the testament authentique (notarial will, drafted before two notaires or one notaire and two witnesses), the testament olographe (handwritten, dated and signed by the testator without witnesses), and the testament mystique (sealed and presented to a notaire). A foreign will is valid as to form if it complies with either the law of the place where it was made, the law of the testator’s nationality, or the law of the testator’s habitual residence (under the 1961 Hague Convention on the Form of Testamentary Dispositions).

Substance, however, is a different matter. Even a formally valid foreign will cannot override the réserve héréditaire if French succession law governs, unless the testator has made a valid Brussels IV choice‑of‑law election. Advisers must therefore consider both how to coordinate wills for assets across multiple countries and whether a separate French‑specific will is necessary.

Can a Foreign Will Avoid Forced Heirship?

A foreign will can avoid French forced heirship only if the testator validly elects their national law under Article 22 of Brussels IV, and that national law does not itself impose equivalent restrictions. For testators holding UK, US, Australian or other common‑law nationality, this election can effectively remove the réserve from the succession, subject to the 2021 claw‑back under Article 913 of the Civil Code. Where the protected heirs are habitually resident in France, they may claim compensation equivalent to the share they would have received under the réserve from assets situated in France.

Sample Clauses for Practitioners

The following illustrative clauses are starting points for drafting. They must be reviewed and adapted by a qualified practitioner to reflect the testator’s specific circumstances:

• Choice of law clause (Brussels IV, Article 22). “I, [Full Name], a national of [Country], hereby elect the law of [Country] as the law governing my succession in its entirety, pursuant to Article 22 of Regulation (EU) No 650/2012.”
• Limited residue clause anticipating réserve. “I bequeath to [Named Beneficiary] the entirety of my quotité disponible, being the maximum freely disposable portion of my estate permitted under the applicable law of succession, and direct that the réserve héréditaire, if any, be distributed in accordance with the applicable law.”
• Assurance‑vie beneficiary designation. “I designate [Named Beneficiary] as the sole beneficiary of [Policy Number], and in the event of their predeceasing me, [Alternate Beneficiary]. This designation supersedes any prior designation.”

Red‑flag checklist, clauses likely to be ineffective in France:

• A will that purports to disinherit all children without any Brussels IV election.
• A choice‑of‑law clause that references “English law” generically without identifying which part of the UK (England and Wales, Scotland, or Northern Ireland).
• A will executed only digitally, without any handwritten or notarial original.
• A beneficiary designation on an assurance‑vie contract that is “manifestly excessive” relative to the estate, potentially triggering reintegration into the réserve calculation.

Administering Estates with French Assets: Notaire Roles, Probate for Non‑Residents and Timelines

Estate administration in France is notaire‑led, not court‑led. Unlike common‑law jurisdictions where a court‑issued grant of probate authorises executors to act, the French notaire (notaire) performs the central role: identifying and valuing assets, establishing the chain of heirs (acte de notoriété), filing inheritance tax declarations and transferring immovable property. For probate France for non-residents, the process requires additional documentation and, in most cases, coordination with foreign legal systems.

Practical Timeline for Cross‑Border Estate Administration

When a Foreign Grant or Probate Is Required, Recognition Routes

Where the deceased held assets in both France and another jurisdiction, a foreign grant of probate (or equivalent) may be needed alongside the French notarial process. France does not require a court‑issued exequatur for the recognition of foreign succession instruments in most cases, the notaire can work directly with the foreign grant, provided it is apostilled and accompanied by a certified French translation. However, where a dispute exists or the foreign instrument contradicts French public policy (including forced‑heirship rules), the French courts may be asked to intervene.

Advisers should note that certain common‑law probate grants explicitly reference “personal estate” only and may not cover French immovable property. In such cases, the notaire will require separate evidence of entitlement, typically the will itself plus proof of identity and heirship. For a practical comparison of cross‑border probate procedures, see our guide on how to get probate in India after death, which illustrates similar coordination challenges.

Inheritance Tax France Foreigners: Tax Implications for Non‑Residents and Calculation Examples

France taxes inheritances based on the location of the assets, not solely the tax residency of the heirs. If the deceased owned French‑situated assets, principally real estate, inheritance tax (droits de succession) is payable regardless of where the heirs live. Additionally, if the heir has been tax‑resident in France for at least six of the preceding ten years, worldwide inherited assets may be taxable in France.

The key allowances (abatements) for direct‑line heirs, as published by impots.gouv.fr, are:

• Each child: €100,000 tax‑free allowance per parent.
• Surviving spouse or civil partner (PACS): fully exempt from inheritance tax.
• Siblings: €15,932 allowance (subject to conditions for full or partial exemption).
• Nephews and nieces: €7,967 allowance.
• Unrelated beneficiaries: €1,594 allowance, taxed at 60% on the excess.

Worked Example: €600,000 Property Passed to Two Children

A non‑resident British national dies owning a French apartment valued at €600,000. The two children are the sole heirs. Under French law:

• Each child’s share: €300,000.
• Allowance per child: €100,000.
• Taxable base per child: €200,000.
• Tax per child (applying the progressive scale): approximately €38,194 each, based on the standard brackets (5% on the first €8,072, 10% on the next €4,037, 15% on the next €3,823, and 20% on the remainder up to €200,000).
• Total approximate inheritance tax for both children: approximately €76,388.

These figures are illustrative. Applicable double‑tax treaties (France has agreements with the UK, US and other jurisdictions) may provide relief against double taxation. Non‑residents who fail to file within the 12‑month deadline risk interest charges and penalties. Where a beneficiary has forgotten to declare a foreign bank account in France, additional penalties may compound the exposure.

Succession Planning France: Instruments, Assurance‑Vie, Donations, Marriage Contracts and SCI

Proactive succession planning in France can substantially reduce both the tax burden and the risk of forced‑heirship disputes. Several instruments are available, each with distinct advantages and limitations.

Lifetime donations (donations). Parents can give up to €100,000 per child every 15 years tax‑free. These gifts reduce the taxable estate at death and can be structured to advance the reserved share, providing certainty for both the donor and heirs. However, donations must be notarised and reported.

Marriage contracts (contrats de mariage). Under French law, married couples are governed by a matrimonial property regime, either the default community of acquisitions (communauté réduite aux acquêts) or a bespoke regime chosen by contract. Non‑French couples living in France or owning French assets should consider whether a change of regime or a bespoke contract better protects the surviving spouse. An “advantage” clause (clause d’attribution intégrale) can direct the entirety of the community to the survivor, though this is subject to the réserve rights of children from prior relationships.

Use of SCI for Property, Ownership, Transfer and Succession Implications

A société civile immobilière (SCI) is a French civil‑law company used to hold real estate. Owning property through an SCI converts immovable property into movable company shares, which historically allowed the succession to be governed by the law of the shareholder’s domicile rather than the lex rei sitae. Under Brussels IV, this distinction matters less for determining the applicable succession law, but the SCI remains a powerful planning tool for other reasons.

Shares in an SCI can be transferred gradually through lifetime donations, taking advantage of the €100,000 allowance per child. The SCI’s articles of association can include provisions restricting the transfer of shares, thereby maintaining family control. Furthermore, the valuation of SCI shares may reflect a minority and illiquidity discount, potentially reducing the taxable base. Industry observers expect the SCI to remain a core succession planning vehicle in France for the foreseeable future.

Assurance‑Vie, Drafting Tips to Preserve Estate Value

The French assurance‑vie (life insurance policy) is the single most widely used estate planning instrument in France. Proceeds paid to a named beneficiary on the policyholder’s death are, in principle, outside the estate and benefit from highly favourable tax treatment: for premiums paid before age 70, each beneficiary receives an allowance of €152,500 before a flat 20% tax applies (rising to 31.25% above €700,000). For premiums paid after age 70, a global allowance of €30,500 applies, with the excess subject to standard inheritance tax, but any investment gains are entirely exempt.

However, if the premiums paid into the policy are “manifestly excessive” relative to the policyholder’s means, the protected heirs may petition for all or part of the policy proceeds to be reintegrated into the réserve calculation. Practitioners should therefore ensure that policies are funded proportionately and that beneficiary designations are drafted clearly, specifying named individuals rather than relying on generic phrases such as “my heirs.”

What to Do Now, Immediate Checklist for Testators and Heirs Given 2026 Policy Debate

With the French government actively discussing changes to the cross-border inheritance France framework for non‑residents, but no enacted legislation as of June 2026, the correct strategy is to implement measures that protect your position under current law while preserving flexibility to adapt if and when reforms materialise.

Urgent Moves to Reduce Friction

Within the first 30 days:

1. Locate and review all existing wills (French and foreign). Check whether a Brussels IV choice‑of‑law clause is present and whether it is validly drafted.
2. Confirm notarial registration. French notarial wills are registered in the Fichier Central des Dispositions de Dernières Volontés (FCDDV). If your will is not registered, instruct a notaire to do so.
3. Gather domicile evidence, utility bills, tax returns, employer letters, establishing habitual residence. This is essential for determining which law applies under Brussels IV.
4. Notify your consulate if you are a non‑French national owning property in France. Some consulates maintain registers that expedite death‑related administration.

Within 30–90 days:

1. Commission a cross‑border will audit from a practitioner qualified in both French succession law and the law of your nationality. Where necessary, coordinate wills for assets across multiple countries to avoid conflicts.
2. Review assurance‑vie policies and SCI structures. Ensure beneficiary designations are up to date and that policy funding levels are defensible against “manifestly excessive” challenges.
3. Map your inheritance tax exposure using the allowances and progressive brackets above. Consider whether lifetime donations could reduce the taxable estate.

Ongoing:

• Monitor legislative developments. Industry observers expect that any reform to the 2021 claw‑back mechanism would require Parliamentary approval and could take 12–24 months to enact.
• Revisit your estate plan annually, or whenever there is a change in family circumstances, property ownership or tax residency.

Sample email to your notaire (adapt as needed):

• Subject: Cross‑border succession review, [Your Name]
• Dear Maître [Name], I am a [nationality] national owning property in France at [address]. I wish to verify whether my current will and any Brussels IV election are correctly registered with the FCDDV and remain appropriate given the 2026 policy discussions. Please advise your availability and required documents. Kind regards, [Your Name].

Cross‑Border Disputes and Litigation Risk

Disputes over cross‑border estates involving French assets typically arise in three scenarios: (1) protected heirs challenge a will that purports to disinherit them, invoking the réserve héréditaire; (2) competing wills surface, one drafted in France and another abroad, with conflicting dispositions; and (3) questions arise about the validity of a choice‑of‑law clause or the authenticity of a handwritten will and signature. In each case, the likely forum is the French courts, which have jurisdiction over immovable property situated in France under both French procedural law and Brussels IV.

When to Sue in France, Jurisdictional Triggers and Evidence Requirements

A claimant invoking the réserve against a foreign will must file before the Tribunal Judiciaire in the district where the French property is located. The court will examine whether French succession law applies (or whether a valid professio juris displaces it), whether the 2021 claw‑back provisions are triggered, and whether the challenged dispositions exceed the quotité disponible. Evidence requirements include: the original or certified copy of the will, proof of filiation, property valuations, and, if the choice‑of‑law clause is challenged, evidence of the testator’s nationality and habitual residence.

Practical mitigation starts well before litigation. Family agreements (pactes successoraux), where all heirs agree to the distribution, can be formalised before a notaire. Mediation, increasingly encouraged by French courts, offers a faster and less costly resolution path. The likely practical effect of the 2026 discussions, even if no legislation passes, will be to encourage more families to formalise succession agreements proactively.

Timeline of Key Legislative Dates and Rules Affecting Cross‑Border Inheritance France

Conclusion

Cross-border inheritance France remains a domain where the interaction of forced‑heirship rules, EU choice‑of‑law mechanisms and evolving domestic policy creates genuine complexity and risk for mixed‑nationality families. The 2026 policy discussions offer a reason for cautious optimism, but they are not a reason to delay action. Practitioners and heirs should treat the current framework as the operative baseline: draft or review Brussels IV elections, ensure notarial registrations are current, map tax exposure using the allowances and brackets published by impots. gouv. fr, and structure assets, through SCI, assurance‑vie or lifetime donations, in a manner that respects the réserve while maximising the quotité disponible.

Those who need specialist advice can search the Global Law Experts lawyer directory for cross-border succession practitioners with French jurisdiction expertise.

Sources

1. Notaires de France, Order of Succession and Inheritance Tax
2. impots.gouv.fr, French Tax Authority
3. Europa (Your Europe), Planning Your Cross‑Border Inheritance in the EU
4. Legifrance, French Civil Code (Succession Provisions)
5. Harrison Brook, Expat Financial Advice France
6. Blevins Franks, Cross‑Border Tax Planning