Inheritance law in France for foreigners is governed by France’s civil law succession system, which generally applies to French-based assets even when the deceased was not French.
Foreigners can inherit in France, but forced heirship rules, mandatory notarial procedures, and inheritance tax often shape the outcome more than the terms of a foreign will.
This article covers:
- What are the rules for inheritance in France?
- Do children automatically inherit in France?
- Is there a way to reduce inheritance tax?
Key Takeaways:
- Foreigners can inherit in France, but succession freedom is limited.
- Forced heirship rules can override foreign wills.
- French property transfers require notarial involvement.
- Inheritance tax exposure depends on family relationship, not nationality.
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The information in this article is for general guidance only. It does not constitute financial, legal, or tax advice, and is not a recommendation or solicitation to invest. Some facts may have changed since the time of writing.
What are the inheritance laws in France for foreigners?
France applies a civil law system to inheritance, which differs significantly from common law jurisdictions.
For foreigners, the applicable inheritance law depends on several factors, including the deceased’s habitual residence, nationality, and the location of assets.
Under EU succession rules, foreigners who are nationals of another country can often elect for the law of their nationality to govern their estate.
However, French public policy rules, including forced heirship protections, may still apply in certain cases, particularly where French property or French-resident heirs are involved.
Foreign beneficiaries are legally permitted to inherit in France, but the distribution of assets and tax treatment may differ from what they expect under their home country’s laws.
What are the forced heirship rules in France?
France enforces strict forced heirship rules, known as réserve héréditaire, which protect the rights of children to inherit a minimum portion of the estate.
These rules limit testamentary freedom and apply regardless of the deceased’s wishes.
Recent legal developments have reinforced France’s ability to apply forced heirship protections where strong French connections exist, particularly when children would otherwise be disinherited under a foreign law election.
While foreigners may still choose the law of their nationality under EU succession rules, French courts can intervene if forced heirs are left without adequate protection.
For foreigners, inheriting under forced heirship means that children are automatically entitled to a fixed share of the estate.
Where there is one child, half of the estate is reserved; with two children, two-thirds is reserved; and with three or more children, three-quarters is reserved.
The remaining portion, known as the disposable share, may be freely allocated to other beneficiaries.
If a will exceeds the disposable portion, gifts can be reduced to ensure forced heirs receive their statutory entitlement.
What happens to property when someone dies in France?
When someone dies in France, French-based property is subject to French succession procedures.
Ownership transfers through a formal notarial process, even when a valid will exists.
A French notaire plays a central role in identifying heirs, valuing assets, settling debts, and overseeing the transfer of property.
Property cannot be freely transferred or sold until inheritance formalities are completed.
This can result in delays, especially for foreign heirs unfamiliar with the system.
Joint ownership structures and matrimonial property regimes can also affect how property passes on death, sometimes overriding expectations based on foreign estate planning.
How to avoid French inheritance tax for non-residents?
French inheritance tax on French assets cannot be fully avoided by non-residents, but it can be reduced through lifetime gifts, marital property planning, and treaty relief.
1. Beneficiary Relationship Planning: French inheritance tax is based on the relationship between the deceased and the heir, with much higher rates for distant or unrelated beneficiaries.
2. Marital Property Regimes: Choosing the right matrimonial regime can change how assets pass on death and may lower inheritance tax exposure.
3. Lifetime Gifts: Making gifts during your lifetime within French tax-free allowances can reduce the taxable value of the estate.
4. Inheritance Tax Treaties: France has inheritance tax treaties with certain countries that may help prevent double taxation, though they do not remove French tax entirely.
5. Asset Structuring: How and where assets are held can affect whether French inheritance tax applies and at what rate.
What is the declaration of inheritance in France?
The declaration of inheritance (déclaration de succession) is a mandatory filing that must be submitted to the French tax authorities after a death.
It details the assets, liabilities, beneficiaries, and tax due.
This declaration is typically prepared by a notaire and must be filed within strict deadlines, even if no inheritance tax is payable.
Failure to file on time can result in penalties and interest, which can be particularly problematic for overseas heirs.
For foreigners, this administrative step is often one of the most complex parts of inheriting in France.
Why French Inheritance Law Often Surprises Foreigners
French inheritance law frequently produces outcomes that foreigners do not expect, even when a valid foreign will exists.
The biggest source of surprise is that estate planning intentions do not automatically override French succession rules.
While EU succession regulations allow foreigners to choose the law of their nationality, this choice does not always neutralize French public policy protections, particularly forced heirship for children.
Another common issue is asset-by-asset treatment. French real estate is almost always administered under French procedures, regardless of where the deceased lived or where the will was written.
This means foreign heirs must engage with the French notarial system even if the rest of the estate is handled abroad.
Foreigners are also often unprepared for the relationship-based inheritance tax system.
Unlike jurisdictions that focus on estate value or residency, France taxes heirs based on how closely related they are to the deceased, leading to steep tax rates for partners, stepchildren, or non-family beneficiaries.
Administrative rigidity adds another layer of complexity. Mandatory declarations, strict filing deadlines, and formal valuations apply even when no tax is ultimately due.
For non-residents, delays in documentation, translations, or notarization can quickly escalate costs and penalties.
Finally, mismatches between foreign estate planning tools and French law such as trusts, beneficiary designations, or joint ownership assumptions, can result in assets being treated very differently in France than intended.
For foreigners, these structural features mean that French inheritance outcomes are often shaped more by local law than by personal planning, making early awareness and alignment with French rules essential.
Conclusion
Inheritance law in France for foreigners is legally accessible but structurally restrictive.
The combination of forced heirship, mandatory notarial procedures, and inheritance tax means outcomes are often driven by French law rather than personal preference.
For foreigners with French assets or heirs, understanding how French succession rules operate is essential to avoiding unintended distributions and tax exposure.
FAQs
How to declare foreign inheritance?
Foreign inheritance is declared in France by submitting a déclaration de succession to the French tax authorities.
-The process is usually handled by a French notaire, who:
-Lists the deceased’s French and relevant foreign assets
-Identifies heirs and their shares
-Calculates any French inheritance tax due
-Files the declaration within the required deadlines
This ensures the estate complies with French succession rules and avoids penalties for late filing.
What are the rights of foreigners in France?
Foreigners have the same legal rights as French nationals to own, inherit, and transfer property and assets in France.
Nationality does not restrict inheritance rights, although French law may still govern how assets are transferred and taxed.
Who is not allowed to inherit from parents?
In France, almost no one is barred from inheriting from their parents, as children are legally protected by forced heirship rules.
Exclusion is possible only in rare cases involving serious criminal or abusive conduct against the parent and requires a court ruling.
Outside these exceptional situations, parents cannot fully disinherit their children, and any will attempting to do so is reduced to preserve the child’s reserved share.
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