Estate Planning for English Homeowners in France

For individuals and families with connections to both England and France, estate planning can be complex, particularly where French property is involved, because French succession rules differ significantly from those in England and Wales.

This short guide explains the key differences between the two legal systems, how French forced heirship rules affect your estate.

The Difference Between English & French Succession Law

In England and Wales, individuals generally have broad freedom to decide who inherits under their Will. Certain family members and dependants may bring claims under the Inheritance Act 1975 (Provision for Family and Dependants), but children do not automatically inherit a fixed share.

In France, children are often entitled to a protected portion of their parent’s estate, which means that a valid Will may be limited in its effect over assets subject to French law. The protected portion is:

• One-half where there is one child
• Two-thirds, divided equally, where there are two children
• Three-quarters, divided equally, where there are three or more children

What Was the Issue?

France applies Regulation (EU) No 650/2012, known as the EU Succession Regulation or Brussels IV, which allows individuals in some cross-border cases to choose the law governing their estate.

For example, a UK national may elect for UK succession law to apply to their French real estate, allowing that property to be disposed of freely by Will rather than being subject to French forced heirship rules. 

The issue arose after Article 913(3) of the French Civil Code was introduced in 2021. In certain circumstances, it allows children to seek compensation from French assets if they have not received the share they would have been entitled to under French reserved heirship rules. The provision may apply where either the deceased or one of their children was a national of, or habitual resident in, an EU Member State.

This gave rise to concerns that Article 913(3) was incompatible with the EU Succession Regulation, as it appeared to undermine an individual’s ability to choose the law of England and Wales to govern the succession of their estate and, in particular, the testamentary freedom afforded under that law to dispose of their assets as they wished.

How the Situation Was Clarified

In June 2026, the French authorities clarified that Article 913(3) applies only where the law governing succession does not include a mechanism to protect the testator’s children from disinheritance.

They also confirmed that the English family provision regime, which may provide relief for certain family members and dependants, should be treated as such a protective mechanism. Article 913(3) should therefore not apply where English law governs the succession and that regime is available.

Implications for Estate Planning

The French authorities’ response provides some reassurance. Where English law has been validly chosen to govern an estate’s succession, the testator’s freedom of testamentary disposition should, in principle, be respected, allowing their French assets to pass under the terms of their Will rather than being subject to French reserved heirship rules.

However, this is only the French authorities’ interpretation of the law, not an amendment to the legislation itself, and several significant uncertainties remain.

Cross-border estates remain complex. Nationality, residence, domicile, asset location and the terms of a Will can all affect the outcome. Specialist legal advice remains essential to ensure estate planning objectives are achieved, and unintended consequences are avoided.

Legal and Tax Advice in France

Our legal partner, François Mouniélou at RWK Goodman, focuses on taxation, inheritance, and succession for international buyers and investors of French property. Feel free to contact Mr Mouniélou and his team to schedule a consultation.