French Succession Law for Expats: Forced Heirship, Brussels IV, and Your Will
The Réserve Héréditaire: You Can't Disinherit Your Children
French succession law operates on a fundamentally different principle from Anglo-American systems. Under the réserve héréditaire (forced heirship), children are guaranteed a minimum share of the estate that no will can override:
- One child: 50% of the estate is reserved for the child
- Two children: 66.7% is reserved (split equally)
- Three or more children: 75% is reserved (split equally)
The remainder — the quotité disponible (freely disposable portion) — is the only part the deceased can leave to anyone they choose, including a surviving spouse, partner, or charity.
This means a British expat who wrote a UK will leaving everything to their spouse would have that will partially overridden under French law if they have children. The children's reserved share must be respected.
Brussels IV: The Escape Clause
The European Succession Regulation No. 650/2012 — commonly called "Brussels IV" — allows any foreign national to elect the law of their nationality to govern their entire estate, including French property. This election must be made explicitly in the will.
A British citizen living in France can specify: "I elect English law to govern my succession." English law has no forced heirship, so the testator can leave everything to their spouse if they choose.
An American citizen can elect the law of their US state of nationality. Some US states (like Louisiana) have forced heirship provisions, but most do not.
This election applies to the entire estate worldwide, not just French assets. It's the single most powerful tool expats have for estate planning in France.
The 2021 Compensatory Levy Complication
France introduced a major caveat in 2021 through the Loi confortant le respect des principes de la République, amending Article 913 of the Civil Code. This created the Droit de Prélèvement Compensatoire (DPC) — a compensatory levy.
If a foreign law is elected under Brussels IV and that law disinherits children, the disinherited children can claim compensatory financial assets from any of the deceased's property situated in France — effectively reinstating forced heirship through the back door.
The DPC applies when either the deceased or at least one child is a national or habitual resident of an EU member state.
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The English Law Exception
French notaires have increasingly accepted that the DPC does not apply to estates governed by English law. The reasoning: the UK's Inheritance (Provision for Family and Dependants) Act 1975 allows children to petition a court for reasonable financial maintenance from an estate. Because this constitutes a "mechanism for the protection of children," English law satisfies the DPC's underlying requirement.
This means a British citizen who elects English law under Brussels IV is likely exempt from the compensatory levy. However, this interpretation is still evolving and has not been tested in French courts at the highest level.
For American citizens, the analysis is state-by-state. Some US states have maintenance provisions for dependants; others don't. If your state law offers no child protection mechanism, the DPC could apply.
Practical Steps for Expats
Make a will — and make it explicitly. Don't rely on your home country's will alone. Have a French notaire draft a will (or review your existing one) that explicitly elects your national law under Brussels IV. This costs €200-400 and can save your heirs tens of thousands in forced heirship claims.
Register the will. The notaire registers it with the Fichier Central des Dispositions de Dernières Volontés (FCDDV), the national will registry. This ensures it's found during estate settlement.
Review your life insurance. French assurance vie contracts are not part of the estate under French law — they're paid directly to named beneficiaries outside the succession. This makes assurance vie a powerful tool for directing assets to a spouse without triggering forced heirship rules.
The Someone Died in France: English Speaker's Emergency Guide explains the interaction between Brussels IV, forced heirship, and the DPC with decision trees for UK, US, Canadian, and Australian nationals.
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