France (FR)
France is a unitary semi-presidential republic and the EU's most visited country, renowned for its world-class cuisine and wine, the iconic City of Light that is Paris, the French Riviera, iconic Alpine ski resorts, and a generous social state offering universal healthcare, extensive family benefits, and strong worker protections.
Estate & Inheritance in France
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
French inheritance law (droit des successions) is codified in the Code civil (articles 720 and following) and is based on strict principles of reserved heirship that cannot be overridden by the deceased's wishes. For expats: (1) French law gives close descendants a protected reserve (réserve héréditaire) that cannot be disinherited; (2) EU Succession Regulation 650/2012 allows you to elect your national law in a will — with important restrictions since the 2021 reform, where a French "action en prélèvement compensatoire" can re-assert reserve rights for French-resident children; (3) inheritance tax (droits de succession) in direct line up to 45%, non-family up to 60%; (4) transactions pass via a notaire — no such thing as a cheap DIY estate in France.
Intestacy — What Happens Without a Will
Without a will (testament), the dévolution légale applies (articles 731 and following Code civil). Order: (1) Descendants (children by equal shares, then grandchildren by representation). (2) If no descendants: spouse + privileged parents (split ¼ each parent, ½ spouse), or spouse + siblings (½ each). (3) Spouse and ascendants without siblings: spouse ½, parents ½. (4) If alone: spouse all. Unmarried partners (concubins) inherit NOTHING under intestacy — they are legally strangers. PACS partners inherit NOTHING under intestacy either but can be fully named in a will with no tax. Adopted children have full rights if simple adoption (for tax reasons limited) or full rights if adoption plénière (equal to biological children).
Types of Valid Will
Holographic Will
Testament olographeEntirely handwritten by the testator, dated (day/month/year) and signed. No witnesses and no notary required. Must be entirely in your own handwriting — no typing, printing, or dictation.
Fully valid under article 970 Code civil. However, unregistered testaments are often lost or contested. Strongly recommended to deposit with a notaire.
Deposit at a notaire (€25–125) and register at the Fichier Central des Dispositions de Dernières Volontés (FCDDV) at ADSN — cost ~€12 for the inscription. FCDDV is automatically queried at death by the notaire handling the succession.
Authentic Will
Testament authentiqueDictated by the testator to a notaire in presence of 2 witnesses OR a second notaire. The notaire writes it down, reads it aloud, and files it. Recommended for complex or contested estates.
Strongest possible form under French law — evidentiary force of an acte authentique. Automatically registered at FCDDV.
Essential when there is a handicap preventing writing, a risk of contestation, or complex international elements. The notaire can advise on réserve héréditaire, quotité disponible and EU Regulation election.
Mystic Will
Testament mystiqueA testament sealed and presented closed to a notaire in presence of 2 witnesses — the notaire writes a procès-verbal of presentation but does not open or read the document. Rare in practice.
Valid under article 976 Code civil. Used historically for secrecy.
Almost never used today. The authentique or olographe form is preferred.
International Will
Testament internationalA form established under the Washington Convention of 1973 signed by a testator before 2 witnesses and an authorised person (notaire in France), in any language, typed or handwritten. Designed for cross-border validity.
Recognised in all Washington Convention states (France, Belgium, Canada, Italy, Portugal, etc.) regardless of the country of execution.
Useful for expats with assets in multiple jurisdictions when either national law is uncertain.
Forced Heirship
The réserve héréditaire (articles 912–917 Code civil) is one of the strongest in Europe. Children (or their descendants by representation) must receive a collective reserve of: ½ of the estate if 1 child; 2/3 if 2 children; ¾ if 3 or more. The balance is the "quotité disponible" that may be freely given. Spouse reserve: only if there are no descendants — then ¼ reserved to spouse. No parent reserve since 2006. Unlike Germany's Pflichtteil (paid in cash), the French reserve is an in-kind right to actual shares of the estate. Since Loi du 24 août 2021, article 913 Code civil added: when a descendent could be disinherited by foreign law, they may file an "action en prélèvement compensatoire" to recover their reserve on French-based assets — a significant limitation of EU Regulation 650/2012 effect.
EU Succession Regulation (Brussels IV)
EU Succession Regulation (EU 650/2012, "Bruxelles IV") applies to deaths from 17 August 2015. Default rule: law of habitual residence at death governs the entire estate including foreign assets. Election option: in a written will (testament), you may explicitly elect the law of a country of your nationality (at time of choice or at death) to govern your estate. WARNING since 2021 reform (article 913 Code civil): when the foreign elected law does not recognise a reserve for children AND the deceased (or one child) is EU-resident at death AND the child would be disinherited, the disinherited children may claim "prélèvement compensatoire" on French assets, reducing the effect of the election. UK: no longer bound by Brussels IV post-Brexit — a separate UK will needed for UK assets. USA: US state law governs US-situated assets regardless; elect US state law by clause for non-French US-tied expats.
Inheritance Tax
Droits de succession are paid by each heir on their share, declared and paid within 6 months of death (12 if death abroad). Progressive schedule with high rates for distant heirs. Allowance and rate depend on degree of kinship — spouse/PACS is completely exempt, children have €100,000 allowance, distant or non-family heirs face up to 60%. Applicable when: deceased was French resident (worldwide assets), OR heir is French resident (worldwide assets received), OR assets located in France.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| Spouse / PACS partner | Fully exempt (since Loi TEPA 2007) | 0% |
| Child (each) | €100,000 | 5–45% progressive (5% up to €8,072; 10% next €4,037; 15% next €3,823; 20% next €541,753; 30%/40%/45% above) |
| Grandchild (each) | €1,594 (representation uses parent's allowance) | Direct-line schedule (5–45%) |
| Parent (each) | €100,000 | Direct-line schedule (5–45%) |
| Sibling | €15,932 | 35% up to €24,430; 45% above |
| Niece / nephew | €7,967 | 55% flat |
| Other person (4th degree and beyond or no kinship) | €1,594 | 60% flat |
| Unmarried partner (concubin) — no PACS | €1,594 | 60% flat |
Allowances renew every 15 years for lifetime gifts — a donation every 15 years resets the abattement. Principal residence inherited by spouse/PACS: fully exempt (not even declared). By children: 20% value abatement if the property is their principal residence for the following years. Handicap surcharge: additional €159,325 allowance for any disabled heir (art. 779 CGI). Business transmission: Pacte Dutreil can exempt 75% of qualifying shares from droits de succession. Life insurance (assurance-vie): beneficiaries outside direct-line benefit from €152,500 allowance per beneficiary on premiums paid before age 70 (article 990 I CGI).
Cross-Border & Multi-Country Estates
France has bilateral inheritance tax treaties (double taxation conventions) with 39 countries including the UK, USA, Germany, Italy, Belgium, Sweden, Switzerland, Austria, and most EU members. Example: the France-US 1978 treaty permits a credit for tax paid in the other country and clarifies situs rules. For heirs in the US, French inheritance is reportable on IRS Form 3520 if over $100,000 (from a non-US person). Key action: (1) consult a notaire with international experience; (2) check whether a treaty exists with your home country and whether credits prevent double taxation; (3) be aware that French article 750 ter CGI taxes worldwide estates if the deceased or heir is French-resident — a low-tax jurisdiction does not help if France has taxing rights. The FCDDV (Fichier Central) only covers French dispositions; register your French will separately from any home-country will.
Certificate of Inheritance
France does not use a single formal inheritance certificate. Instead, the notaire draws up an acte de notoriété (certificate of heirship) after death — establishing who the heirs are — followed by the attestation de propriété immobilière (for real estate) and the inventaire (optional but useful). The acte de notoriété allows heirs to access bank accounts, transfer real estate, and claim life insurance. For small estates under €5,000 balance at one bank, a certificat d'hérédité from the mairie sufficed historically — this is largely abandoned in favour of the bank's attestation signed by all heirs. The EU Certificate of Succession (Certificat successoral européen) is issued by a French notaire for cross-EU enforcement. Processing: 2–6 months for a typical estate.
Will Registration
The Fichier Central des Dispositions de Dernières Volontés (FCDDV), managed by the Association pour le Développement du Service Notarial (ADSN) in Aix-en-Provence, records the existence (not the content) of any will registered via a notaire since 1971. Any French notaire handling a succession MUST query the FCDDV before distributing assets. Registration: ~€12 per inscription via your notaire; the testament itself can remain either at the notaire (dépôt) or in personal safekeeping. Strongly recommended for all testaments olographes and mystiques. Does not cover wills drafted outside France — register separately in your home country.
Living Will & Healthcare Power of Attorney
Directives anticipées (advance healthcare directives — article L1111-11 Code de la santé publique since loi Claeys-Leonetti 2016) allow you to specify refusal or acceptance of life-sustaining treatment. They are binding on doctors (article L1111-11 al. 3), with rare exceptions (vital emergency requiring short evaluation, directives manifestly inappropriate). Form free, dated, signed, or using a form from service-public.fr. Also recommended: Personne de confiance (trusted person) designated in writing — consulted by the medical team if you cannot express yourself. Register both with your médecin traitant and in Mon Espace Santé (mon.espacesante.fr) — since 2022, 8 million French users have activated an Espace Santé.
Useful Links
Estate & Inheritance
Unlock the complete Estate & Inheritance guide for France — including every detail, document, tip and link you need.
Become a SupporterSupport the guide on Ko-fi · Unlocks every premium section, everywhere