Inheritance Guide
Inheritance Planning in France: Protecting Your Family Under Forced Heirship
France has some of the strictest forced heirship rules in Europe, meaning you cannot simply cut your children out of your will even if you wanted to. The law guarantees them a reserved portion of your estate, and a notary must be involved in nearly every inheritance. Here is what catches many American families off guard: if you own property in France, French succession law may apply to that property regardless of your nationality, unless you specifically choose your home country's law under EU rules.
Inheritance Tax
France taxes inheritances on a progressive scale. Direct descendants pay 5% to 45% after a EUR 100,000 allowance per parent per child. Spouses and civil partners (PACS) are fully exempt. Siblings pay 35% to 45% after a EUR 15,932 allowance. Unrelated persons pay 60% after just EUR 1,594.
Forced Heirship
France has strict forced heirship. Children are entitled to a reserved portion: one child gets at least 50%, two children share at least 66.7%, and three or more children share at least 75%. The freely disposable portion is what remains. You cannot disinherit your children under French law.
Key facts about inheritance in France
The details that matter most when planning for your family's future in France.
- 1
Forced heirship reserves 50% to 75% of the estate for children depending on how many there are
- 2
Inheritance tax rates range from 5% to 45% for direct descendants, and up to 60% for unrelated beneficiaries
- 3
A notary (notaire) is mandatory for processing any inheritance involving real estate
- 4
France applies EU Succession Regulation 650/2012, allowing choice of nationality's law
- 5
Surviving spouses have a right to remain in the family home for life (droit viager)
What makes France different
These are the considerations unique to France that most families don't discover until they need to.
The French notaire system means inheritance processing is highly formalized and can take 6 to 12 months
Life insurance (assurance-vie) is a popular planning tool because payouts largely bypass succession rules and enjoy favorable tax treatment
The tontine clause in property deeds can help couples bypass forced heirship for jointly owned homes
Donations during your lifetime can reduce future inheritance tax through the 15-year renewal rule on allowances
Documents commonly needed in France
The documents families typically need when dealing with inheritance matters in France.
Testament Olographe (handwritten will)
Testament Authentique (notarial will)
Mandat de Protection Future (future protection mandate)
Donation-Partage (lifetime gift with partition)
Start documenting your legacy
No matter where your family is, the most important step is starting. Our AI-guided tools help you create the documents your loved ones need — in plain language, at your own pace.
Ready when you are
Your family deserves clarity.
AI-guided tools that walk you through every document, step by step — no blank pages, no confusion.
Start for $9.99/monthCancel anytime. Zero digital footprint.
Nearby country guides
Important disclaimer
This content is for general informational purposes only and does not constitute legal, tax, or financial advice. It was created with the assistance of AI and may contain inaccuracies. Inheritance laws change frequently — always consult a qualified attorney or tax advisor in France before making decisions about inheritance or estate planning.