Money, tax and the law
Inheritance and your French property: plan ahead.
Few buyers think about it when they fall for a house. A notaire's advice at the right time avoids a lot of trouble for your family.
Contents
When the owner of a French property dies, two questions arise: which law decides who inherits, and which country taxes the inheritance. The answers depend on where you live, your nationality and your will. Here are the principles; your notaire applies them to your case.
Which law applies
Since 17 August 2015, the European Succession Regulation decides the law applicable to a succession in most EU countries, including France: in principle, the law of the country where the deceased last lived. A person can choose instead, in a will, the law of their nationality.
Children's protected shares
French law reserves a share of the estate to children: the réserve héréditaire. If a foreign law applies that does not protect children in the same way, a French rule adopted in 2021 can, in some cases, allow children to claim their share on the assets located in France. This is precisely where a notaire's advice matters.
French inheritance tax
Property located in France is generally subject to French inheritance tax, whoever the heirs are, subject to the tax treaties between France and some countries. The rates depend on the family link: lower between parents and children, much higher between unrelated people.
Deadlines
The inheritance must be declared in France within six months when the death occurs in mainland France, and within twelve months when it occurs abroad. The notaire prepares the documents that make the heirs owners.
Tools to plan ahead
- A will, and possibly the choice of the law of your nationality.
- For a couple, a tontine clause in the deed, or the choice of the matrimonial property regime.
- A property company (SCI), to organise the shares: buying through an SCI.
Ask the notaire about these before you sign, not after. I introduce my buyers to notaires used to international files. I work in English and French every day. I also speak Hindi, Urdu and Punjabi fluently, Persian (Farsi) very well, and good Greek and Arabic.
Frequently asked questions
Which law applies to my French property when I die?
In principle, the law of the country where you last lived, unless you chose the law of your nationality in a will, under the European Succession Regulation.
Can I leave my French house to anyone I want?
French law protects children's shares, and in some cases this protection applies to assets in France even under a foreign law. Ask a notaire.
Is French inheritance tax due if my heirs live abroad?
Property located in France is generally taxed in France, subject to the tax treaties.
How long do heirs have to declare the inheritance?
Six months when the death occurs in mainland France, twelve months when it occurs abroad.