UK Citizen With French Property: Forced Heirship and EU Succession Regulation

EU Succession Regulation 650/2012: What It Means for UK Citizens

EU Succession Regulation 650/2012 (also called Brussels IV) came into force on 17 August 2015. It allows EU member states to apply a single law to the succession of a person who dies habitually resident in an EU country. It also allows individuals to elect the law of their nationality to govern their succession.

The UK never participated in this Regulation and Brexit has not changed that position. However, France — as an EU member — applies it. This means that for a UK citizen dying with French property:

• If the deceased was habitually resident in the UK at death, French courts and notaires will generally look to French private international law to determine which rules govern the French property
• Under French private international law (unchanged for immovable property), the law of the country where the land is situated (lex situs) governs — meaning French law applies to the French house or apartment
• A UK citizen who was habitually resident in France at death would have French law apply by default under Brussels IV, but could have elected UK law in a will made before death

The key practical point: if you own French property and want UK succession law to govern it, you should make a will containing a formal election of UK law under Article 22 of Brussels IV. Your French notaire or a cross-border specialist solicitor can draft or advise on this.

Without such an election, French forced heirship rules will likely apply to the French property regardless of what your UK will says about it.

French Forced Heirship: The Réserve Héréditaire Explained

French law gives children an automatic right to a portion of the estate — the réserve héréditaire — that cannot be taken away by a will. The proportion depends on how many children survive the deceased:

• One child: at least one half of the estate must pass to that child
• Two children: at least two thirds must pass to the children collectively
• Three or more children: at least three quarters must pass to the children collectively

The portion not subject to reserved shares (the quotité disponible) can be left freely by will. Spouses and civil partners in France have separate protections including a right of usufruct (use and occupation) over the family home.

If a UK will leaves the French property entirely to a surviving spouse, bypassing children, the children may have a legal claim under French law to their reserved share. This can force a sale of the French property or require cash settlements.

A 2021 French law introduced an important protection for non-French heirs: if the forced heirship would result in unequal treatment compared to what would be received under the applicable foreign law, the French courts can adjust matters to ensure the child receives an equivalent amount from French assets. This is called the mécanisme de neutralisation.

The practical solution for most UK citizens with French property is to take specialist advice on making a will that includes a valid Brussels IV election of UK law, combined with French lifetime planning (such as a société civile immobilière, or SCI, holding structure) if appropriate.

The Role of the Notaire in French Estate Administration

In France, a notaire (notary) is a publicly appointed official who is mandatory for the transfer of real property. When a UK citizen dies owning French property, a French notaire must be instructed to handle the French estate. UK solicitors and executors cannot substitute for this.

The notaire's role includes:

• Preparing the acte de notoriété — a formal declaration of heirship identifying who the legal heirs are under the applicable law
• Preparing the déclaration de succession — the French inheritance tax return, due within 6 months of death for deaths in France or 12 months for deaths abroad
• Drafting the acte de partage (deed of partition) when multiple heirs need to divide the property
• Registering the transfer of the French property with the land registry (bureau des hypothèques / publicité foncière)
• Handling French inheritance tax (droits de succession) payments

Notaire fees in France are regulated by law and calculated as a percentage of the property value — typically 1–2% for successions. There will also be French inheritance tax to consider (see below).

You will need to provide the notaire with certified translations of any UK documents — the death certificate, the UK will (if any), and often a sworn statement from a UK solicitor confirming the applicable UK succession law. See our guide on obtaining an apostille for a foreign death certificate for the process of authenticating UK documents for use in France.

French Inheritance Tax (Droits de Succession)

France levies droits de succession on the French estate. The rates and allowances depend on the relationship between the deceased and the heir:

• Spouse or PACS civil partner: exempt from French succession tax (since 2007)
• Children: tax-free allowance of €100,000 per child per parent (as at 2024); rates then range from 5% to 45% on the excess
• Siblings: allowance of €15,932; rates 35–45%
• Non-relatives: allowance of €1,594; rates up to 60%

The UK–France double taxation convention on inheritance taxes means that French succession tax paid on the French property can generally be credited against the UK IHT liability on that same property, preventing true double taxation. However, the mechanics are complex and specialist advice is required to ensure credit is claimed correctly in both jurisdictions.

For UK IHT purposes, the deceased's worldwide estate is assessable if they were UK-domiciled. The French property forms part of the UK IHT estate at its market value at date of death. See our inheritance tax guide for 2026–27 for current nil rate band figures.

Step-by-Step: Administering an Estate with French Property

When someone dies with both UK and French assets, the administration runs on two parallel tracks. Here is what needs to happen:

Immediate steps (first two weeks)

• Register the death in the UK in the normal way and obtain certified copies of the UK death certificate
• Locate the will — it may be held by a UK solicitor, the National Will Register, or a French notaire
• Check whether the will contains a Brussels IV election of UK law
• Contact a French notaire — ideally one who handles cross-border successions or is bilingual
• Notify the UK executor's bank and any financial institutions

UK probate track

• Apply for a UK Grant of Probate in the normal way — see our guide on applying for probate
• The French property will need to be declared on the IHT400 form as a foreign asset
• Complete the IHT405 (houses, land and buildings) and IHT417 (foreign assets) schedules
• Any French succession tax paid will be creditable against UK IHT under the double tax treaty

French administration track

• The notaire prepares the acte de notoriété identifying the heirs
• The French succession declaration (déclaration de succession) must be submitted within 12 months of a death abroad
• French inheritance tax is paid at the same time as the declaration
• Once tax is cleared, the notaire prepares the transfer deed to register the property in the beneficiaries' names
• If the property is to be sold, the notaire handles the sale; capital gains tax in France may apply if it is not the main residence

The entire French process typically takes 6–18 months. There are penalties for late submission of the French succession declaration, so instructing a notaire promptly after death is important.

Lifetime Planning: How to Protect Your French Property

There are several planning options UK citizens with French property should consider during lifetime:

• Brussels IV election: Make a will containing a formal election of UK law under Article 22 of Brussels IV. This can disapply French forced heirship for the French property, though French courts retain the neutralisation mechanism for children in certain cases
• Separate French will (testament olographe): A handwritten, dated and signed will in French can be used alongside a UK will to deal specifically with French assets — though take advice to ensure the two wills do not revoke each other
• SCI (Société Civile Immobilière): Holding French property through a French company structure can change the succession law applicable from lex situs (French law) to the law applicable to the company shares. This is a complex planning tool requiring specialist French legal advice
• Tontine clause (clause de tontine): A clause in the original purchase deed that passes the whole property to the survivor of two owners on first death. It avoids the succession process entirely on first death but has IHT implications
• Lifetime gifts: French droits de donation apply to lifetime gifts but the €100,000 allowance per child resets every 15 years

None of these strategies should be adopted without specialist advice from a French notaire or a solicitor who specialises in Franco-British estate planning. The interaction with UK IHT rules must always be considered alongside the French law implications.

Practical Checklist for Executors Dealing with French Property

• Obtain extra certified copies of the UK death certificate — the notaire will need at least two, and banks and insurers may need further copies
• Check whether the deceased held French bank accounts, life insurance, or other French assets in addition to the property
• Check whether the deceased was registered on the French tax system (they would have been if they spent significant time there or rented the property)
• Obtain a French tax identification number (numéro fiscal) if the estate will sell the French property — the notaire can assist
• Consider whether French capital gains tax applies on sale (generally exempt for primary residence, but UK citizens rarely have the French property as their main home)
• Verify whether French succession insurance (assurance vie) policies were held — these pass outside the estate under French law and have their own beneficiary nomination rules

For a full overview of the UK-side administration, see our complete UK probate guide and our estate administration checklist. For the specific documents needed on the UK side, see what documents you need for probate.

When to Get Professional Help

Cross-border estates involving French property almost always require professional assistance. The minimum you should do is:

• Instruct a French notaire — this is legally compulsory for property transfer
• Consult a UK solicitor experienced in cross-border estates, or a specialist international estate planning firm
• Consider whether to use a UK solicitor who can liaise directly with the French notaire

Fees for a cross-border administration will typically be higher than for a straightforward UK estate, reflecting the additional work involved. Budget for notaire fees, UK solicitor fees, translation costs, and potential French and UK tax payments.

To understand how this interacts with wider IHT planning, see our guides on IHT for non-UK domiciles and the EU Succession Regulation explained. If the deceased died abroad, see also our guide on UK expats who die abroad.

Ready to start sorting the UK side of the estate? Get started with Farra to create a personalised task list for the administration.