French Inheritance Law: What has changed for British Nationals?

The European Commission has published important clarifications regarding France’s controversial amendments to its inheritance law, offering some reassurance to British nationals who own property or assets in France. However, whilst the French authorities’ explanations provide helpful guidance, there are practical uncertainties which remain for Franco-British estate planning.

Background: The EU Succession Regulation

Since 2015, the EU Succession Regulation (EU Regulation No. 650/2012) has governed how cross-border estates are handled across member states. One of its most significant provisions allows individuals to elect for the law of their nationality to apply to their entire estate, regardless of where assets are located.

For British nationals with property in France, this has been particularly valuable. By choosing English law, they could potentially sidestep France’s strict forced heirship rules, known as la réserve héréditaire, which automatically reserve a portion of an estate for children, regardless of the deceased’s wishes.

The controversy: Article 913(3) of the French Civil Code

In 2021, France amended Article 913 of its Civil Code, introducing provisions that appeared to undermine a choice of national law under the EU Succession Regulation. The amendment created a right for children to claim financial compensation from French assets when:

• The deceased or any of their children resided in an EU country or held EU nationality (including dual UK/EU citizenship), and
• The applicable foreign law provided no protective reserve mechanism for children

French notaires widely interpreted this to mean that English law, which offers no automatic inheritance rights to children, would trigger these compensation rights. This interpretation limited the ability of some British nationals to apply English law to their French estates, prompting multiple complaints to the European Commission.

Key clarifications from the French Authorities

Following the Commission’s investigation, the French authorities have provided several important clarifications.

Firstly, France has confirmed that its forced heirship rules constitute a matter of French public policy. This has allowed France to invoke Article 35 of the EU Succession Regulation, which permits member states to refuse application of a foreign law when it would be “manifestly incompatible” with their public policy. The Commission appears to have accepted this position and concluded that France has not breached EU law under Article 913(3).

Secondly, the French authorities have stated that Article 913(3) was intended to apply only where the foreign law applicable provides no protective mechanism whatsoever for children. They have confirmed that the Inheritance (Provision for Family and Dependants) Act 1975, under English law, which allows certain family members to apply to court for reasonable financial provision from an estate, serves an equivalent function to French forced heirship rules.

The French authorities have stated expressly that French judges should not apply the compensation provisions when English inheritance law governs the succession.

Remaining uncertainties

Whilst these clarifications are encouraging, several practical questions remain unanswered, including:

• Whether the French courts will accept that a discretionary, litigation-based system can be “equivalent” to a mandatory entitlement under French law
• Will the courts consider only the theoretical existence of the 1975 Act, or also its practical accessibility and likely outcomes?
• How courts will handle cases where a child’s réserve under French law would be substantial, but their prospects of success under the 1975 Act are limited or uncertain
• Whether an election for English law brings a person’s estate within the scope of the 1975 Act, even if they are not domiciled in England & Wales.

The French government is expected to issue a ministerial circular shortly, which may provide additional clarity and certainty on these points. Until then, and indeed until we see how French courts apply these principles in practice, a degree of caution is warranted.

Contact our French law solicitors today

Our French Legal Services team has extensive experience advising British nationals with French property and assets. We work closely with French notaires to ensure your estate planning is robust, tax-efficient and reflects your wishes across both jurisdictions.

Whether you need to draft or update a French Will, make an election of English law, or review your existing arrangements in light of these developments, we can provide clear, practical guidance tailored to your circumstances.

For specialist advice on French inheritance matters, please contact our specialist French Legal Services team by using our online enquiry form or by calling 0330 404 0768.

This article is for general information purposes only and does not constitute legal advice. The law in this area continues to develop, and specific advice should be sought for your individual circumstances.