Property buyers in France from the UK – and elsewhere – need to understand French inheritance rules to ensure that their wishes are fulfilled and their family protected. Not least from the tax office.
There comes a point in some people’s lives when three weeks a year in a Dordogne Airbnb simply isn’t enough. What’s more, as we get older, our home comforts can become a little more important to us — and less easy to stash in a Ryanair overhead locker.
That’s the point at which, for some, the dream of buying a bolt-hole across the Channel turns into reality, whether as a holiday home or somewhere to retire.
Once you’ve identified a suitable property, however, there’s one important factor UK buyers in France should not overlook: French inheritance law works very differently from inheritance law in the UK.
If you are buying property in France, you need to understand these legal basics early on. French succession rules can affect what happens to your property when you die, sometimes in ways UK buyers simply don’t anticipate.
In England and Wales, you can usually leave your assets to whomever you choose. France takes a more family-based approach, and certain close relatives – especially children – have automatic inheritance rights.
For some families and single buyers, that won’t matter. For others, particularly those in second marriages or with blended families, it can have a major impact, even if you continue living permanently in the UK.
The good news is that most problems can usually be managed with proper advice and a bit of forward planning.
Do UK citizens have to follow French inheritance law?
Not always.
Under EU succession rules known as Brussels IV, many British nationals with assets in France can choose the law of their nationality – such as English or Scots law – to govern the succession of their estate.
For many UK buyers, that comes as a relief because it gives them more freedom over who inherits what. But this is often the point where buyers assume things are simpler than they really are.
French law changed in 2021, and French inheritance rules can still affect French-based assets in certain situations, particularly where children have been excluded from inheritance altogether.
Once you have property, children and wills in two countries, things can become complicated fairly quickly. That’s why specialist cross-border advice matters.
What is ‘forced heirship’ in France?
French inheritance law includes a principle called the réserve héréditaire, usually translated as “forced heirship”.
In simple terms, part of your estate is legally reserved for your children. Indeed, enforced heirship rules apply in many countries.
Unlike in the UK, you cannot necessarily leave everything to your spouse, partner or one particular child in your will, or assume they will automatically inherit when you die. Your children have a legal right to a share.
The protected share depends on how many children you have:
- One child: entitled to at least half the estate
- Two children: entitled to two-thirds between them
- Three or more children: entitled to three-quarters between them
This is often the point where British buyers realise France approaches inheritance rather differently from the UK.
Why this can cause problems
Forced heirship tends to create the biggest difficulties for:
- Second marriages
- Blended families
- Unmarried couples
- Families where one child has already received financial help
- Buyers assuming a UK will automatically overrides French law
Without proper planning, children may acquire inheritance rights on the first death in the family. That can reduce the surviving spouse’s control over the property and, in some cases, limit what they’re able to do with the family home later on.
Rather than having the freedom to downsize, rent out the property or live in it until they die, they may need to consider the rights of children – including children from previous relationships – who may have the power to force a sale or claim a share of the proceeds.
In practice, blended families are often where the most difficult situations arise.
Many buyers only discover these issues after the purchase has already gone through.
Blended families and second marriages
This is one of the biggest inheritance risk areas for British buyers in France.
As we’ve seen, children from earlier relationships may acquire inheritance rights automatically in France. Stepchildren, however, do not automatically inherit unless they’ve been legally adopted. That can lead to extremely high tax rates, as they are treated as unrelated in law.
Without proper planning, the combination of these rules can create difficult situations such as:
- A surviving spouse co-owning property with adult children
- Disputes between different sides of the family
- Tax inefficiencies
- Stepchildren receiving little or nothing
- Problems selling or refinancing the property later
For couples in their 50s and 60s buying in France together, this is usually something worth sorting out before purchase rather than years afterwards.
Brussels IV: can UK buyers choose UK law?
Although the UK did not formally opt into Brussels IV, UK nationals with assets in France can usually elect for the law of their nationality to govern the succession of their estate.
Depending on the circumstances, this may allow buyers to apply English, Welsh, Scottish or Northern Irish law instead of standard French succession rules, normally through an express statement in a will.
For many UK buyers, this can make a significant difference to inheritance planning. But you should not assume that choosing UK law automatically removes every aspect of French inheritance law from the picture.
The 2021 French law change
In November 2021, France introduced changes to the French Civil Code governing inheritance rights.
The aim was to protect children who might otherwise lose inheritance rights where a parent had chosen to apply foreign law to their will.
Broadly speaking, the reforms introduced a compensatory claim mechanism. In some situations, children may be able to claim against French-based assets if they would otherwise receive less than they would under French forced heirship rules.
This remains a developing area of law and the position is still evolving.
For UK buyers, however, the practical point is fairly clear: choosing UK law does not automatically remove all French inheritance risks.
Ownership structures in France
Many buyers understandably focus on the property itself rather than the legal basis on which it is owned.
However, when buying property in France as a couple, the ownership structure you choose can make a significant difference later on and may help reduce complications caused by forced heirship.
That’s why it is important to think about ownership fairly early in the buying process.
Ownership en indivision
This is the standard form of joint ownership in France, where each owner holds a share of the property and, on death, that share passes according to inheritance law or the terms of a will.
It seems straightforward, but for married couples this may not always provide the level of protection they expect for the surviving spouse.
Tontine clauses
When a tontine clause is inserted into a purchase deed, the surviving owner is treated as though they had always been the sole owner of the property.
The deceased person’s share does not pass through their estate for inheritance purposes. In some cases, this can help prevent children from a prior relationship acquiring rights over the property immediately after the first death.
That said, tontines are not suitable for everyone. They can create large inheritance tax bills and practical complications later on, so they require careful consideration.
SCI (Société Civile Immobilière)
An SCI is a French property-holding company.
Instead of owning the property directly, family members own shares in the company itself.
An SCI can offer:
- Greater flexibility
- Easier long-term succession planning
- More control over how ownership passes between generations
However, it also comes with administration, ongoing obligations and legal costs.
There is no single “best” ownership structure. The right arrangement depends on your family situation, tax position, long-term plans and whether the property is intended as a holiday home or a permanent move to France.
Should you have a French will?
In many cases, yes.
A lot of UK owners benefit from having:
- A UK will dealing with UK assets
- A separate French will covering French assets
The two wills need to be carefully coordinated so they do not accidentally revoke or contradict one another.
A properly drafted French will can help:
- Clarify which law applies
- Simplify probate in France
- Reduce delays and uncertainty
- Support wider succession planning
People are often surprised by how quickly cross-border estates become complicated once there are homes, pensions, children and tax systems in two countries involved.
French inheritance tax: key differences from UK law
French inheritance tax rules are quite different from the UK system.
In France:
- Tax is based on the relationship between the deceased and each beneficiary
- Beneficiaries are taxed individually
- Children receive tax allowances
- Beneficiaries who are not related to the deceased can face very high tax rates
- Married spouses and French civil partners (PACS) are generally exempt from French inheritance tax
Stepchildren can face particularly unfavourable tax treatment unless specialist planning is put in place.
Unlike the UK, there is no simple estate-wide inheritance tax approach.
It is also possible for both UK and French tax rules to affect the same estate, although tax treaties may help prevent double taxation in some circumstances.
This is a complicated area and the rules do change over time, so tailored professional advice is important. See how British expats can benefit from UK inheritance tax rules.
Why French inheritance planning matters for UK property owners
Anyone buying property in France from the UK should understand how French inheritance and tax rules may affect their estate planning.
Many inheritance problems involving French property can be reduced or avoided altogether with proper planning.
Generally speaking, the earlier advice is taken, the more options are available.
Speak to a French property expert
Inheritance law is one of the most important — and most frequently misunderstood — aspects of owning property in France.
The rules can affect:
- Who inherits your property
- How much tax may be payable
- Whether a surviving spouse is protected
- How smoothly your estate can be administered
Specialist cross-border advice can help ensure your French property is structured properly for your family, finances and long-term plans.
If you already own property in France, or are thinking of buying, it is well worth speaking to a French legal or inheritance specialist before making major decisions.
Disclaimer
This article is intended as a general guide only and does not constitute legal, tax or financial advice.
French inheritance and tax rules can vary significantly depending on your personal circumstances, nationality, residency status, family structure and how property is owned.
This is a complex area of law and the rules can change over time. Before making decisions about buying property, estate planning, wills or inheritance arrangements in France, you should seek advice from a suitably qualified French legal or tax specialist with experience in cross-border UK–France matters.
