Many UK families now hold a French apartment, a rural house, or mixed assets across borders. Questions arise quickly once you consider children, stepchildren, or gifts made earlier in life.
A little planning removes doubt for the family that remains. It also reduces delays at a stressful time for everyone.
Rules in France differ from common law practice in the UK, especially for shares going to children.
That matters if you live in Britain but keep a French property or investments abroad. Early reading on inheritance tax in france for non resident helps you avoid costly gaps. It also gives your notary and adviser a clean roadmap to follow.
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Forced Heirship At A Glance
France protects children through fixed reserved shares, which limits how far you can direct assets elsewhere. The reserved portion increases with the number of children, which often surprises UK readers used to wider freedom.
Stepchildren do not receive a reserved share unless adopted under French rules. Partners without marriage or civil status need careful wording to avoid being left with little.
The reserved share usually applies to worldwide assets if French law governs the succession. It can still affect French assets when another law applies, because local rules remain relevant at transfer.
Life insurance contracts can sit outside the estate in many cases, subject to policy terms. A notary will check documents, beneficiary clauses, and dates to confirm how each asset passes.
- One child reserves half of the estate.
- Two children reserve two thirds between them.
- Three or more children reserve three quarters split equally.
These percentages guide notaries when balancing gifts made during life against the final estate. A prior gift can be brought back into the calculation, known as a report, to protect each child’s share.
This is why records of earlier transfers and valuations matter. Keep copies with your will and give your executor clear access.
Which Law Can Govern Your Estate
An EU regulation lets many people choose the law of their nationality to govern their succession. This is often called a professio juris and is made in a will with precise wording.
For a British national with a French home, choosing the law of your nationality may give more control. It can also bring predictability for a blended family used to UK style outcomes.
The regulation points first to the place of habitual residence at death if there is no valid choice. Habitual residence looks at where your life is centred, not only days spent in each country.
Cross-border lives can be complex, so document your ties and intentions in writing. A short memo filed with your will helps later if facts are disputed by heirs.
France applies the regulation while still enforcing local property and registration formalities. That means you might apply UK succession law to the distribution, yet still sign French paperwork.
Clear instructions in your will avoid conflicting documents and speed up the notarial process. Keep translations ready if your executors or heirs do not speak French.
French Wills And Property You Own
If you have French real estate, a French notarial will is practical, though an English will can work. A local will helps the notary process the file faster and reduces translation spend.
It also aligns with French registry needs for property, debts, and mortgage releases. Your UK will should then exclude French assets to avoid accidental revocation.
Couples often ask about leaving the house to a partner while protecting children. Marrried couples can use clauses like usufruct to grant a right to live in the property.
This allows the survivor to stay while children hold the underlying ownership. PACS partners and cohabitants need stronger planning because default protections are weaker.
Assurance Vie is used widely for savings and estate planning in France. Properly arranged policies can transfer outside the estate to named beneficiaries. There are tax allowances and age-related thresholds for premiums paid before and after certain birthdays.
Your adviser will check each policy’s terms and confirm how it interacts with reserved shares.
Taxes, Allowances, And Double Tax
French inheritance tax is charged per beneficiary, based on their relationship and taxable share. Children receive generous allowances before progressive rates apply.
Distant relatives and unrelated beneficiaries face higher rates and lower allowances. The notary computes tax after applying any prior gifts within the relevant look-back rules.
Non-residents can still face French inheritance tax on French-sited assets. That includes real estate and certain financial holdings with a French link.
A UK-resident heir may also consider UK rules on remittance or capital gains after later sales. Check treatment of foreign tax credits and timing to avoid paying more than required.
France provides official calculators and band tables to help you estimate possible charges. The government portal also explains who must file a declaration and where to submit it.
This guidance helps you prepare documents before the notary requests them. It also prevents missed deadlines during a difficult period for the family.
Practical Paperwork And Timelines
Expect the notary to ask for birth, marriage, and death certificates for all heirs. Title deeds, mortgage statements, and recent utility bills support property verification.
Bank letters and policy statements help map accounts and beneficiaries with fewer questions. Keep digital and paper copies in a simple folder that an executor can find quickly.
French files often move faster when heirs make early decisions on their options. Heirs may accept, accept up to net assets, or renounce using standard forms.
Debts, taxes, and unpaid charges are then cleared before distribution. Clear replies keep interest and penalties low and reduce confusion across borders.
If you have links to several countries, write down who coordinates each part. The French notary usually handles the local formalities and tax paperwork.
A UK solicitor may advise on the interaction with your English or Scottish will. Together, they keep filings consistent and avoid clauses that fight each other.
For readers who want the legal text, the EU succession regulation sets the framework. It explains how courts decide jurisdiction and recognise choices of law.
It also confirms that tax and revenue matters are not covered by the regulation. National tax rules apply in parallel, which is why local advice remains important.