French Succession Law and British Citizens

Why French Succession Law Matters to British Families

When a British citizen dies owning assets in France — a holiday home in Provence, a bank account with Crédit Agricole, a car registered in the French system — French real property is subject to French succession law, while French bank accounts and other assets may require French succession administration depending on the estate and the applicable rules.

French civil law does not recognise the English concept of probate in the way UK families expect it to work. There is no executor who takes control of the estate and distributes it. Instead, a French notaire (a state-appointed civil law notary) manages the succession process, verifies the heirs, and transfers title. The notaire's role is mandatory for any estate involving French real property or assets above €5,000.

Forced Heirship — The Réserve Héréditaire

The rule that surprises most British families is France's forced heirship system. Under the réserve héréditaire, French law reserves a minimum share of the estate for the deceased's children. The deceased can only freely dispose of the remaining share (the quotité disponible).

With one child, the reserved share is 50%. With two children, it is two-thirds. With three or more, it is three-quarters. This applies to any assets subject to French succession law — which includes all French real property.

A UK will that leaves everything to the surviving spouse, bypassing the children, may be partially overridden by French courts if French property is involved. The European Succession Regulation (Brussels IV) allows the deceased to elect the law of their nationality to govern succession, but this election must be explicitly stated in the will. Without it, the law of habitual residence applies — and for expats living in France, that means French law and full forced heirship.

Even with a nationality election, the interaction between French forced-heirship protections and Article 913 of the Civil Code is complex. Do not assume that a nationality election settles every claim involving French property; have a French notaire or cross-border adviser review the estate.

The Notaire's Role in Cross-Border Estates

The French notaire is the central figure in any estate involving French assets. Their responsibilities include:

• Searching the French Central Wills Registry (Fichier Central des Dispositions de Dernières Volontés — FCDDV) for any French or foreign will registered in France
• Drafting the acte de notoriété, the formal deed establishing the identity of the legal heirs (statutory fee: €57.69 plus VAT)
• Issuing the land registry transfer deed (attestation immobilière) if French real property is involved (proportional fee based on property value, typically 0.814% on amounts above €60,000)
• Filing the French inheritance tax return (déclaration de succession) within six months of the death for French-resident deceased, or twelve months for non-residents
• Formally unfreezing French bank accounts once the succession is settled

If the deceased also had a UK will, the UK Grant of Probate must be apostilled by the FCDO Legalisation Office and translated by a French court-sworn translator (traducteur assermenté) before the notaire can recognise it. Standard UK certified translations are rejected — this is a consistent friction point that delays many cross-border estates by weeks.

Inheritance Tax on Both Sides

A death triggering French succession may also trigger UK inheritance tax liability, creating a double-taxation risk.

On the French side, inheritance tax (droits de succession) depends on the relationship between the deceased and each heir. Spouses and civil partners (PACS) are fully exempt. Children receive a €100,000 allowance each, with rates ranging from 5% to 45% above the threshold. Non-relatives face rates up to 60% with minimal allowances.

On the UK side, if the deceased was UK-domiciled, HMRC assesses inheritance tax on worldwide assets — including French property. The UK-France Double Taxation Convention of 1963 provides some relief to prevent the same assets being taxed twice, but the interaction between the two systems is complex enough that professional cross-border tax advice is essential for any estate involving French property worth more than the French allowances.

One specific trap: UK wills that direct residue into a discretionary family trust. French civil law does not recognise trusts in the common law sense. If French real estate is transferred into a UK trust, French tax authorities may classify it as a gift to an unrelated party — potentially resulting in rates up to 60% and limited or no allowance.

What Families Should Do

If your relative died in France with French real property or assets above €5,000, appointing a French notaire early is essential. The estate cannot be settled without one in those circumstances. Your UK solicitor can work alongside the notaire, but they cannot substitute for them.

Our British Person Dies in France — Family Emergency Guide walks through the notaire appointment process, the documents you need to prepare (and how to get them apostilled and translated correctly), and the timeline for French inheritance tax filing. It is designed to help you coordinate both sides of a cross-border estate without losing time to preventable documentation errors.