Buying a home in France from the UK is one of life’s better decisions. But French inheritance law works very differently from the rules back home, and it can decide who gets your property in ways UK buyers rarely expect.
There comes a point when three weeks a year in a rented Dordogne gîte stops being enough, and a place of your own across the Channel starts to feel possible. That is the happy part. The part most buyers skip is what happens to that home when they die.
French inheritance law can hand a fixed share of your French property to your children whether you planned it that way or not. The good news is that most problems can be managed with the right will and a bit of forward planning. Here is how it works in 2026, and what to sort out early.
French inheritance law, or succession law, decides who inherits your French property when you die. It applies to any home in France, wherever you live. Children have protected rights under forced heirship, but as a UK national you can usually choose your own national law in your will. French succession tax is charged separately, on each person who inherits.
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How French inheritance law works
French inheritance law, or succession law, decides who inherits your French property when you die. It applies to any home in France, wherever you live. Children have protected rights under forced heirship, but as a UK national you can usually choose your own national law in your will. French succession tax is charged separately, on each person who inherits.
Two things trip people up. First, France protects family members by law, so you cannot always leave everything to your spouse. Second, the tax is worked out per beneficiary and by their relationship to you, not on the estate as a whole. Get both straight and the rest follows.
Forced heirship and the reserved portion
French inheritance law includes a rule called the réserve héréditaire, usually translated as forced heirship. In plain terms, part of your estate is reserved for your children and you cannot sign it away. What is left over is the quotité disponible, the freely disposable portion you can leave to anyone.
The reserved share depends on how many children you have.
| Children | Reserved for the children | Freely disposable portion |
|---|---|---|
| One child | one-half | one-half |
| Two children | two-thirds (shared) | one-third |
| Three or more | three-quarters (shared) | one-quarter |
So with two children, two-thirds of your French home is reserved for them and you can freely direct only the remaining third. Grandchildren step into the place of a child who has died. You can read the underlying rules on Légifrance and, in plain French, on service-public.fr. Forced heirship is not just a French quirk, either – forced heirship rules apply in many countries.
Choosing your national law in your will (Brussels IV)
Here is the escape route. Under the EU Succession Regulation, known as Brussels IV, a UK national can choose the law of their nationality to govern their whole succession. A clear clause in your will electing English, Welsh, Scots or Northern Irish law can switch off French forced heirship over your French home.
The UK never opted into Brussels IV, and Brexit did not change that. But the rule still works one way in your favour: French notaires apply it to UK nationals and will respect your choice of law. The election has to be express, so it belongs in a properly drafted will, not left to chance.
One caveat has worried buyers since 2021. A French law of 24 August 2021 added the droit de prélèvement compensatoire, a clawback that can restore children’s reserved rights over French assets where the chosen foreign law gives them nothing. It is still on the statute book in 2026.
The direction of travel, though, is reassuring. In 2024 the European Court of Human Rights ruled in Jarre v France that children have no automatic human right to inherit, so forced heirship is not untouchable. And in mid-2026 the European Commission moved to close its complaint file against the French clawback, accepting France’s position that English “family provision” law is an equivalent protection – so the clawback should not bite where English law governs. The wording has not been repealed, so keep evidence that your national law applies and take cross-border advice.
Succession tax and how it compares to the UK
Choosing your national law fixes who inherits. It does not change the tax. Your French home is always taxable in France under the 1963 UK–France estate tax treaty, and French succession tax is charged on each person who inherits, based on their relationship to you.
Each child can inherit €100,000 (about £85,000) from each parent before any tax is due, then a rising scale from 5% to 45% applies. A surviving spouse or French civil partner (PACS) pays nothing. An unmarried partner, by contrast, is treated as a stranger and taxed at 60%. The full rates sit on impots.gouv.fr.
| Who inherits | France (2026) | UK |
|---|---|---|
| Spouse or civil partner | Fully exempt | Fully exempt |
| Each child | €100,000 allowance, then 5%–45% | Shares the estate’s £325,000 band, then 40% |
| Step-child (in your care) | €15,932 allowance from 2026, then 60% | Same as a child if named |
| Unmarried partner | €1,594 allowance, then 60% | No spouse exemption; 40% over the band |
The two systems are opposites. The UK taxes the estate as a whole, with a £325,000 nil-rate band, up to £175,000 more when a home passes to children, and a flat 40% above that. France taxes each beneficiary, rewarding close family and punishing everyone else. From April 2025 the UK also moved to a residence basis, so long-term UK residents can be taxed on worldwide assets – the treaty then gives credit for French tax so you are not charged twice. HMRC explains the residence test in its long-term resident guidance. It is worth reading alongside how UK inheritance tax treats owners overseas.
The euro figures are 2026 thresholds and the sterling equivalents are indicative. One practical point often gets missed: if French succession tax has to be paid from a UK account, the sum can be large and the exchange rate can move against you. A currency specialist such as Smart Currency Exchange can fix a rate in advance so the bill does not grow while you settle the estate.
Ownership structures: how they compare
How you own the property matters as much as your will. The right structure can soften the effect of forced heirship, so it is worth deciding early, ideally before you sign.
| Structure | What it does | Best for | Watch out for |
|---|---|---|---|
| En indivision | Standard joint ownership; each share passes under a will or inheritance law on death | Simple purchases where forced heirship is not a concern | May not protect a surviving spouse as much as expected |
| Tontine clause | Treats the survivor as sole owner from the outset, so the deceased’s share never enters the estate | Couples wanting to shield the survivor from children of a previous relationship | Large tax bills for unmarried partners; hard to unwind |
| SCI (Société Civile Immobilière) | A property-holding company; family members own shares, not the bricks and mortar | Passing ownership down gradually and keeping control across generations | Set-up costs, annual formalities, and forced heirship still applies to the shares |
| Communauté universelle | Marriage regime with a survivorship clause; all assets pass to the surviving spouse outside the succession | Married couples wanting maximum spousal protection and no tax between spouses | Can disadvantage children, especially in blended families; needs a notaire |
There is no single best option – the right one depends on your family, your tax position and whether the home is a holiday base or a permanent move. The Conseil supérieur du notariat is a good starting point.
Common mistakes
The truth about buying a gîte and French residency
12 August at 5pm BST – 30 minutesMost French inheritance problems come from a handful of avoidable errors.
- Assuming a UK will automatically overrides French law. It does not without a clear choice-of-law clause.
- Forgetting the 2021 clawback and skipping cross-border advice.
- Leaving a French home to an unmarried partner, who then faces 60% tax.
- Using a tontine without checking the tax consequences first.
- Writing UK and French wills that accidentally revoke each other.
- Overlooking how badly step-children are taxed unless they are provided for properly.
What should I do next?
If you already own in France, or you are close to buying, this is worth sorting out now rather than years later. A short conversation before you sign can save your family a great deal.
- Review or make a will with a clear Brussels IV choice-of-law clause, coordinated across your UK and French wills.
- Decide the ownership structure before purchase, based on your family and tax position.
- Line up your euro payments so a moving exchange rate does not inflate any tax due.
When you are ready, speak to a French property lawyer or find a cross-border expert in France. If you are still choosing where to buy, you can browse French property for sale and read our guide to moving to France.
Summary
French inheritance law reserves a fixed share of your French property for your children, from one-half with one child to three-quarters with three or more. As a UK national you can usually choose your own national law in your will to regain control, though the 2021 French clawback still exists and is best handled with advice. Its practical reach narrowed in 2026 after a European court ruling and a European Commission move to close its complaint file. French succession tax is separate and charged per beneficiary: spouses pay nothing, children get a €100,000 allowance, and unmarried partners face 60%. The right will, ownership structure and currency planning together protect both your wishes and your family.
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.
Frequently asked questions
Not by default. French forced heirship reserves part of your estate for your children, so you cannot simply leave everything to a spouse or one child. As a UK national you can usually choose English, Scots or other national law in your will to override this, but the 2021 clawback means you should take cross-border advice first.
It can, but it rarely does the job on its own. Most owners keep a UK will for UK assets and a separate French will for the French home, carefully written so they do not cancel each other out. A clear choice-of-law clause is what tells the French notaire which country’s rules to apply.
Each child can inherit €100,000 (about £85,000) from each parent tax-free, renewable every 15 years. Above that, a rising scale from 5% to 45% applies to their share. Because the tax is charged per beneficiary, splitting an estate between several children can reduce the overall bill considerably.
Yes. An unmarried, non-PACS partner is treated as unrelated for French tax and pays 60% after only a small allowance. Marrying or entering a PACS removes the charge entirely, and structures such as an SCI or life assurance can help. It is one of the strongest reasons for couples to plan ahead.
Sources
- Légifrance – Code civil, forced heirship (articles 912–930): legifrance.gouv.fr
- service-public.fr – inheritance rules and disinheriting children: service-public.gouv.fr
- impots.gouv.fr – calculating and paying succession tax: impots.gouv.fr
- Conseil supérieur du notariat – succession guidance: notaires.fr
- EUR-Lex – EU Succession Regulation 650/2012 (Brussels IV): eur-lex.europa.eu
- gov.uk – Inheritance Tax if you are a long-term UK resident: gov.uk
