France Inheritance Law 2026: What Expats Must Know About Succession Rules

France's inheritance laws have long been a source of confusion and concern for expats, especially those from common law countries like the UK, US, or Australia. In early 2026, the French government issued a formal 'clarification' on how succession rules apply to foreign residents—a move that aims to reduce legal uncertainty but also underscores the importance of proactive estate planning. Whether you own property in France, have children from a previous relationship, or simply want your assets to pass to your spouse without interference from distant relatives, understanding these rules is essential. This guide breaks down what the 2026 clarifications mean for you and offers actionable steps to protect your wishes.

Forced Heirship: The Core of French Succession Law

France operates under a system of forced heirship (réserve héréditaire), which reserves a fixed portion of your estate for your children—regardless of what your will says. Under the 2026 clarifications, this principle remains unchanged for French residents, but the rules for foreign residents have been better defined. If you are domiciled in France (i.e., you live here permanently), French law generally applies to your entire estate, including assets abroad. However, EU Regulation 650/2012 (the Brussels IV regulation) allows you to choose the law of your nationality for succession purposes, overriding forced heirship to some extent.

• Reserved heirs: In France, children are entitled to 50% of the estate if there is one child, 66.6% if two, and 75% if three or more. A spouse cannot be forced to give up these shares.
• EU opt-in: You can now formally elect your national law (e.g., UK, US state law) for succession by making a declaration in your will. The 2026 clarification confirms this election is valid even if you later move within the EU.
• Real estate exception: French law still applies to immovable property (land and buildings) located in France, unless your chosen national law also covers real estate—a detail many expats overlook.

How the 2026 Clarification Affects Your Will

Before 2026, many expats assumed their foreign will was sufficient, only to have it challenged in French courts after their death. The new clarification explicitly states that a will drafted under your national law can be recognized in France, provided it respects the formalities of that law and includes an explicit choice of law clause. However, this does not mean you can ignore French reserved heirship entirely—especially if you own French real estate or have assets in France that are not covered by your chosen law.

• Action tip: Update your will to include a clause stating, 'I elect the law of [your nationality] to govern the succession of my estate.' This is now more likely to be accepted by French courts.
• Action tip: If you own French property, consider placing it in a Société Civile Immobilière (SCI) to separate ownership from succession, but be aware that this structure must be set up carefully to avoid tax pitfalls.
• Action tip: For married couples, a French tontine clause can allow the surviving spouse to inherit the entire property without forced heirship interference—but it only works if both spouses die simultaneously.

EU Succession Regulation: Your Right to Choose

EU Regulation 650/2012, effective since 2015, already allowed EU residents to choose their national law for succession. The 2026 clarification reinforces that this choice is irrevocable once made and applies to all assets, including those outside the EU. For non-EU nationals (e.g., Americans, Australians), the regulation does not apply, but France may still recognize a foreign will under bilateral treaties or the principle of comity. The clarification specifically notes that non-EU residents should consult a French notary to avoid conflicts.

1. For EU nationals: Make your choice of law explicit in your will. The 2026 clarification confirms that this election cannot be overridden by later moves within the EU.
2. For non-EU nationals: You cannot use the EU regulation, but you can still draft a French will that respects French forced heirship or, if your country has a treaty with France, rely on that.
3. For dual nationals: You can choose either nationality's law, but if one is French, French law will apply to French real estate by default unless you explicitly choose the other.

Tax Implications of the 2026 Clarification

Inheritance tax in France is separate from succession law and can be steep. The 2026 clarification does not change tax rates, but it clarifies that the tax liability follows the law governing the succession. If you choose your national law, your heirs may still owe French inheritance tax on French assets, but the tax exemptions and rates will be based on French rules—not your national ones. For example, French inheritance tax exempts a surviving spouse entirely, but children pay tax after a €100,000 allowance per child. If your national law has different exemptions, you cannot use them to reduce French tax.

• Action tip: Work with a French tax advisor to calculate potential liabilities. Gifts during your lifetime (donations) can reduce the taxable estate, as French law allows tax-free gifts every 15 years.
• Action tip: Consider life insurance policies (assurance-vie), which are popular in France because they allow you to designate beneficiaries outside of forced heirship and with favorable tax treatment—up to €152,500 per beneficiary is tax-free.
• Action tip: If you own assets in multiple countries, a 'will with a trust' structure may complicate things in France, as trusts are not recognized in French law. Avoid relying on trusts for French assets.

Practical Steps for 2026: Protect Your Estate Now

The 2026 clarification is a reminder that estate planning in France requires professional help. Do not assume your home country will or is enough. Here is a checklist to get started:

1. Consult a French notary (notaire) who specializes in international succession. They can confirm how the 2026 rules apply to your specific situation.
2. Review your will to add a choice of law clause if you want to use your national law. This is especially critical for UK expats post-Brexit, as UK law is no longer automatically recognized under EU regulations.
3. Inventory your assets by location and type (real estate, bank accounts, investments). French law applies to assets located in France, even if you choose another law for succession.
4. Consider a French marriage contract if you are married. The communauté universelle with a survivorship clause can protect your spouse by transferring all assets to them tax-free at death.
5. Update your will every 5 years or after major life events (marriage, divorce, birth of a child, moving). French law recognizes foreign wills, but they must be formally executed to avoid challenges.

Frequently Asked Questions

Can I disinherit my children in France?

No, French forced heirship does not allow you to completely disinherit your children, even if you choose another law for succession. The 2026 clarification confirms that French public policy (ordre public) can override a foreign law election if it violates forced heirship, particularly for children who are minors or vulnerable. You can only reduce their share to the legal minimum (the réserve) and leave the rest (the quotité disponible) to others.

Does the 2026 clarification apply to UK expats after Brexit?

Yes, but with caveats. UK nationals living in France are no longer covered by EU Regulation 650/2012, so they cannot automatically choose UK law for succession. However, the 2026 clarification states that France will recognize a UK will if it includes a choice of UK law, provided the will is valid under UK law. UK expats should also consider a French will for French assets to avoid conflicts. It is strongly recommended to consult a notary familiar with UK-France succession issues.

What happens if I die without a will in France?

If you die intestate (without a will) as a French resident, French inheritance law applies by default. Your estate will be distributed according to forced heirship rules: your spouse gets a portion (usually the usufruct or a share), and your children get the rest. The 2026 clarification does not change this. To avoid this default, you must have a valid will that explicitly chooses another law or respects French rules. Dying intestate can also create delays and higher costs for your heirs.

Can I use a trust to avoid French forced heirship?

Trusts are not recognized under French law, and the 2026 clarification reaffirms that they cannot be used to bypass forced heirship for assets located in France. French courts may treat a trust as a donation or a will, subject to French succession rules. However, trusts for assets outside France may be respected if they comply with the law of the asset's location. For French assets, consider alternatives like an SCI or life insurance, which offer more legal certainty.