French inheritance law for expats: what the latest changes mean

Last Updated: 12 October 2026

French inheritance law book next to pile of euros and a judge gavel

For many expats, moving to France involves thinking about visas, property, tax and perhaps starting a business. Inheritance planning is arguably a bit less exciting, but it can be just as important, particularly if you own a home or other assets in France.

French inheritance law can be quite different from the rules familiar to people from the UK and other countries. One of the most important differences is the French concept of réserve héréditaire, which protects a portion of an estate for certain heirs.

This is notable because there’s been considerable confusion over how these rules interact with foreign inheritance law. The French government has now updated its official Service-Public website with a much clearer explanation of the position, following concerns raised by foreigners living in France, and clarification provided to the European Commission.

For expats, these changes don’t necessarily mean that the rules themselves have changed. Instead, the French government has provided a clearer explanation of how the existing rules should be understood, and when they can apply to estates governed by foreign law.

Why French inheritance law can be different

You may not have thought about inheritance law at all before, but if you have, the French system might seem a little bit different. France has a system of ‘forced heirship’, meaning that where French inheritance law applies, certain family members can’t be excluded from an inheritance.

Children are particularly important under these rules. The réserve héréditaire guarantees descendants a minimum share of an estate, while the remaining portion, known as the quotité disponible, can generally be left to whoever the deceased chooses.

The proportion reserved for children depends on how many there are. With one child, half of the estate is reserved; with two children, two-thirds is reserved between them; and with three or more children, three-quarters is reserved.

This can come as a surprise to British expats, particularly those who are used to having considerably more freedom over the contents of their wills. It can also create complications for international families. Someone might live permanently in France, own property there, retain British nationality, and have children living in several different countries. What this means is that working out which country's inheritance law applies can be considerably more complicated than just writing a will in the country where your property is located.

The role of European succession law

The situation became particularly complicated following changes introduced in France in 2021. European succession rules allow people with international connections to choose, in certain circumstances, the inheritance law of their country of nationality. The EU Succession Regulation provides a framework for determining which country's law applies to an international estate and allows someone to make a choice of law in their will based on their nationality.

This was particularly significant for foreigners living in France. A British citizen living in France, for example, could potentially make a will choosing English law to govern their succession. That could be especially important for someone who wanted their estate to pass to their spouse rather than being automatically divided according to French forced heirship rules.

The 2021 French legislation created uncertainty because it introduced a mechanism known as the prélèvement compensatoire, or compensatory levy. Under certain circumstances, children who were disinherited under a foreign law could claim an equivalent amount from assets located in France. This led to complaints from foreigners living in France that the French rules were undermining the ability to choose the inheritance law permitted under European legislation.

The French authorities subsequently provided an explanation to the European Commission, which accepted the clarification and closed its complaint procedure. The government's updated Service-Public guidance now sets out that position much more clearly.

What the new guidance says

The updated government guidance draws a much clearer distinction between situations where French law applies and those where a foreign inheritance law governs the estate.

If French inheritance law applies, the position remains relatively straightforward: children cannot simply be disinherited because the réserve héréditaire protects their entitlement. If foreign law applies, the position depends on the nature of that foreign law, and the circumstances of the deceased and their children.

For deaths occurring from 1 November 2021 onwards, the compensatory levy can apply where two conditions are met. Either the deceased or at least one of their children must have been a citizen or habitual resident of an EU member state at the time of death; and the foreign inheritance law governing the estate must not contain a mechanism protecting children's inheritance rights.

What’s notable is that the foreign system does not necessarily need to contain an exact equivalent of the French réserve héréditaire. The French government's interpretation is that another mechanism providing meaningful protection for children can be sufficient. That’s relevant to a lot of British expats, as English law has its own mechanisms for providing financial provision for certain family members.

The updated French government guidance specifically refers to the European Commission's interpretation, and identifies English law as containing a "functional equivalent" for these purposes. That means an English-law will is not automatically caught by the French compensatory levy despite not using the same forced heirship system as France.

What this means for British expats

This doesn’t mean business as usual for British citizens living in France, not exactly. While there is a provision for you to divide your assets under UK law, whether or not you can take advantage of that may depend on your nationality, place of residence, the location of your assets, and the wording of your will.

Owning a French property doesn’t by itself mean that your entire estate will be subject to French inheritance law. Conversely, choosing to fall under the jurisdiction of a foreign law doesn’t mean that French inheritance rules will never apply. It’s something you need to take advice on, and consider as a whole.

Say for instance you’ve moved permanently to France, own a French home, have children and retain your British nationality. That’s going to be a much more open-and-shut case than someone who lives in Britain but owns a holiday home in France. What’s important is that you address the issue early, and make a specific provision in your will.

The updated Service-Public guidance does confirm that someone living abroad will generally have the law of their country of residence applied to their succession. However, there are circumstances in which they can choose the law of their country of nationality through a valid will. That choice needs to be clearly expressed, and the relevant nationality requirements need to be satisfied.

Why this matters if you own a French business

If you’re an expat entrepreneur (something we’re very familiar with), this makes inheritance planning more relevant than ever. Starting a business in France often means accumulating assets in the country over time. That could include commercial property, shares in a French company, equipment, investments, or simply the value of your business itself.

The same applies to entrepreneurs who move to France while continuing to operate an international business. You could easily end up with different personal and business affairs spanning several jurisdictions, where - should the worst happen - dividing your estate could become incredibly complicated.

The way your business is structured and who owns shares can also be relevant, with the SARL and EURL structures relying on the sole trader or appointed manager (gérant) of a business. These are the kinds of details that a French legal expert will be able to help guide you through when considering the ramifications of living abroad for your will.

Planning your succession in France

The government's updated guidance is useful because it makes a previously confusing area of French law (which is byzantine at the best of times) much easier to understand. It also establishes clear links to the European Commission's explanation of how the French rules are intended to operate, turning these into official guidance.

Despite that, though, what the French government has given out is still general information, rather than personalised legal advice. Inheritance planning for an expat can be a heady mix of French law, the law of another country, EU succession rules, property ownership, tax calculations, and the particular circumstances of your family. This is where a French notaire is highly recommended to shepherd you through the process.

It’s also worth remembering that inheritance law and inheritance tax are two separate issues. Even if you establish which country's law governs your succession, there might still be French tax implications when your assets are actually inherited. French inheritance tax depends on factors like the relationship between the deceased and beneficiary (albeit with allowances and tax rates according to the circumstances).

All of this is another reminder of an important principle for anyone building a new life in France: the rules you are used to at home might not follow you across the Channel. Whether you’re buying a French property, moving permanently, or setting up a French company, getting local advice early can prevent considerably more complicated problems later on.

Euro Start Entreprises helps entrepreneurs and expats navigate the practicalities of establishing themselves in France, and can help connect you with expert accountants and other legal help in France. If you’re looking for more general advice, our French company formation guides and business advice provide a useful starting point for anyone considering making France their next home, or a base for their next business venture.