French Inheritance Law 2026: Forced Heirship, Tax and Succession Planning

Introduction to French Succession Law

French inheritance law is one of the most distinctive and complex systems in Europe. Unlike common law countries where testamentary freedom is broad, France enforces forced heirship (réserve héréditaire) — meaning a portion of the deceased's estate must go to their children, regardless of the deceased's wishes. These rules are codified in Articles 720 to 930-5 of the Code civil and have significant implications for expats living in France or owning French property.

Forced Heirship (Réserve Héréditaire)

Under Articles 912 to 917 of the Code civil, the deceased's children are protected heirs (héritiers réservataires) who are entitled to a minimum share of the estate:

• 1 child: the child receives at least 1/2 of the estate
• 2 children: each receives at least 1/3 (total reserved: 2/3)
• 3 or more children: each receives an equal share of at least 3/4 of the estate

The remaining portion — the quotité disponible (disposable portion) — is the only part that can be freely distributed by will or gift. If the deceased has one child, the quotité disponible is 1/2; with two children, it is 1/3; with three or more, it is 1/4.

Important: since the Loi du 3 décembre 2001, the surviving spouse is no longer a héritier réservataire (unless there are no descendants). However, the spouse has specific rights detailed below.

Rights of the Surviving Spouse

Under Article 757 of the Code civil, the surviving spouse's inheritance rights depend on whether the deceased also left children:

• If all children are common children (of both spouses): the surviving spouse can choose between usufruct (life interest) of the entire estate or full ownership of 1/4
• If there are children from a previous relationship: the surviving spouse receives full ownership of 1/4 of the estate (no usufruct option)
• If there are no children: the surviving spouse inherits the entire estate in full ownership (subject to the rights of the deceased's parents to a "right of return" for assets they gave to the deceased)

Inheritance Tax (Droits de succession)

French inheritance tax is governed by Articles 777 to 787 C of the CGI. The rates depend on the relationship between the deceased and the heir:

Direct Line (Parent to Child)

Each child benefits from an allowance of EUR 100,000 (Article 779 of the CGI). The tax on the portion exceeding this allowance is progressive:

• 5% up to EUR 8,072
• 10% from EUR 8,073 to EUR 12,109
• 15% from EUR 12,110 to EUR 15,932
• 20% from EUR 15,933 to EUR 552,324
• 30% from EUR 552,325 to EUR 902,838
• 40% from EUR 902,839 to EUR 1,805,677
• 45% above EUR 1,805,677

Between Spouses / PACS Partners

Since the Loi TEPA of 2007, the surviving spouse or PACS partner is completely exempt from inheritance tax (Article 796-0 bis of the CGI).

Between Siblings

Siblings benefit from an allowance of EUR 15,932, then pay 35% up to EUR 24,430 and 45% above (Article 777 of the CGI).

Between Unrelated Persons

Persons with no family relationship to the deceased receive a minimal allowance of EUR 1,594 and pay a flat 60% inheritance tax.

Cross-Border Succession: EU Regulation 650/2012

For expats, the EU Succession Regulation (Regulation 650/2012), often called "Brussels IV," is critically important. Under Article 21, the default rule is that the law applicable to the entire succession is the law of the state where the deceased had their habitual residence at the time of death.

This means that if you are a British or American citizen living in France, French inheritance law (including forced heirship) applies to your entire worldwide estate by default.

Choosing Applicable Law

Under Article 22 of Regulation 650/2012, you can make a professio juris — a choice of law in your will — to apply the law of your nationality instead. For example, a British citizen living in France can specify in their will that English law should apply to their succession, thereby avoiding French forced heirship rules.

Caveats:

• This choice must be made expressly in a will or be clearly demonstrated by the will's terms
• France initially resisted this by using ordre public (public policy) to override the choice when French heirs were disinherited, but the Cour de cassation in its ruling of 27 September 2017 limited this, and the current position is more respectful of the choice
• The regulation applies to EU member states (except Denmark and Ireland)
• Immovable property in France is always subject to French tax rules regardless of the applicable succession law

Estate Planning Tools

French law offers several tools for succession planning:

• Donation-partage (Articles 1075 to 1080 of the Code civil): allows parents to distribute assets to their children during their lifetime, with the values fixed at the time of the donation (avoiding later revaluation disputes)
• Assurance-vie (life insurance): one of the most popular estate planning tools in France. Premiums paid before age 70 benefit from a EUR 152,500 allowance per beneficiary exempt from succession tax (Article 990 I of the CGI)
• Démembrement de propriété: splitting ownership into usufruit (use and income rights) and nue-propriété (bare ownership) to reduce the taxable estate
• SCI familiale: a family property company can facilitate gradual transfer of real estate through share donations, with valuation discounts

How DroitAI Can Help

DroitAI can help you understand how French forced heirship affects your estate, estimate inheritance tax for different scenarios, evaluate whether a choice of law clause is appropriate for your situation, and explore estate planning options. Describe your family and asset situation and our AI assistant will guide you through the applicable rules of the Code civil.