French inheritance law is unique and can be challenging to navigate, especially when no will has been made. In France, succession law is governed by the Civil Code and sets out strict rules on how an estate is divided among heirs after death. Unlike in common law countries, individuals in France cannot freely decide how to distribute their assets, as the system of forced heirship guarantees a reserved portion of the estate for children.
Understanding what happens when someone dies intestate (without a will) is crucial for both French residents and foreign nationals with property in France. The rules determine who inherits the estate, how assets are shared between children and the surviving spouse, and what tax obligations may apply. French inheritance tax, with its progressive rates and allowances, adds another layer of complexity.
For families, expats, and property owners, knowing the legal framework in advance helps avoid surprises, ensures compliance with French succession law, and allows better inheritance planning.
Need help understanding French inheritance law without a will?
Navigating forced heirship rules, surviving spouse rights, and inheritance tax can be complex – especially for expats and families with property in France. Our experts make succession clear and help you plan effectively.
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What happens if someone dies without a will in France?
When a person dies in France without leaving a will, the rules of intestate succession automatically apply. This means the distribution of the estate is determined entirely by French law, regardless of the deceased’s personal wishes or informal arrangements.
Under the French Civil Code, a portion of the estate is always reserved for children, known as the reserved portion. This rule of forced heirship ensures that children cannot be fully disinherited. The size of this reserved portion depends on the number of children: one child is entitled to half of the estate, two children share two-thirds, and three or more children share three-quarters.
Any remaining part of the estate, known as the quotité disponible, can be distributed more freely, but only through a valid will. Without one, all assets are divided strictly according to succession law, which prioritizes children and, in some cases, the surviving spouse.
Who are the heirs under French inheritance law?
French inheritance law sets out a strict order of heirs when a person dies. Children are always first in line, and all have equal rights in the estate, whether they were born within marriage, outside marriage, or from different relationships.
Adopted children also inherit, but their rights depend on the type of adoption: plenary adoption grants the same rights as biological children, while simple adoption creates more limited inheritance rights.
Grandchildren do not normally inherit directly, but they may inherit by representation. This happens if their parent (the deceased’s child) has already died, formally renounces the inheritance, or is declared unworthy.
The surviving spouse is also considered an heir, but their share of the estate depends on the matrimonial property regime and whether the couple had children together.
By contrast, civil partners (PACS), cohabiting partners, and ex-spouses have no automatic inheritance rights under French succession law.
What is the order of inheritance in France?
French succession law follows a strict hierarchy when determining who inherits an estate. Descendants are always given priority: children share the estate in equal parts, with a reserved portion guaranteed by law.
The surviving spouse is also entitled to inherit, but the share depends on the family situation and the matrimonial property regime. For example, a spouse may inherit in full if there are no children, or share the estate with children if they exist.
When there are no children, inheritance passes upwards or sideways in the family tree. Parents, siblings, and even nephews or nieces may inherit, depending on who survives the deceased.
Here is a simplified hierarchy of heirs under French law:
- Children and their descendants
- Surviving spouse (rights vary with presence of children)
- Parents and siblings (and their descendants, such as nephews and nieces)
- Other relatives (up to the 6th degree)
- In the absence of heirs, the estate passes to the French State
How much does each heir receive?
The share of inheritance each heir receives in France depends on whether the deceased was married and how many children are involved.
When the deceased was unmarried, the estate is divided equally among the children. French forced heirship rules guarantee each child a reserved portion:
- One child → at least half of the estate.
- Two children → two-thirds of the estate shared equally.
- Three or more children → three-quarters of the estate shared equally.
When the deceased was married, the surviving spouse also has inheritance rights. Their share varies depending on the family situation and the matrimonial property regime. If children exist, the spouse may choose between full usufruct (the right to use the property and receive income from it) or ownership of one-quarter of the estate. If there are no children, the spouse may inherit the entire estate.
These rules ensure that children are always protected while also granting important rights to the surviving spouse.
What are the inheritance tax implications?
In France, inheritance tax is calculated on each heir’s individual share of the estate, not on the estate as a whole. Every heir benefits from a tax-free allowance, the size of which depends on their relationship to the deceased. For example, each child can inherit up to €100,000 tax-free from each parent, while siblings, nieces, nephews, and unrelated heirs receive far smaller allowances.
After applying the allowance, progressive inheritance tax rates are applied. Children and close family members are taxed at lower rates, starting around 5% and rising up to 45%, whereas distant relatives or unrelated heirs may face rates of up to 60%.
A key exception is the surviving spouse or PACS partner, who benefits from a full exemption and pays no inheritance tax in France.
Are there restrictions under French inheritance law?
Yes. French inheritance law is built around forced heirship rules, which guarantee a reserved portion of the estate to children. This means testamentary freedom is limited: even with a will, you cannot freely distribute your entire estate, as children must receive their protected share.
For expats living in France, the EU Succession Regulation (Brussels IV) allows some flexibility. It gives foreign nationals the right to apply the inheritance law of their country of nationality instead of French succession law. However, this choice only affects how the estate is divided – French inheritance tax still applies to French property and assets.
Inheritance planning in France
For expats and international families, inheritance planning is essential to avoid unexpected costs and complications. French inheritance law, combined with foreign succession rules, can create complex situations, especially when property or heirs are spread across different countries.
Several legal tools are commonly used to optimize inheritance in France. Gifts during one’s lifetime allow the use of tax-free allowances every 15 years. Assurance vie (life insurance policies) offers specific exemptions and flexibility in naming beneficiaries. Holding French property through an SCI (Société Civile Immobilière) can also provide advantages in managing and transferring real estate.
Because French succession law is strict and inheritance tax rates can be high, professional advice is vital. Working with notaires, tax specialists, and cross-border advisors ensures compliance while protecting family wealth.
FAQ about French inheritance law without a will
What happens to property in France if the deceased was not French?
If the deceased was a foreign national but owned property in France, French inheritance law applies to that property. The EU Succession Regulation may allow the law of the deceased’s nationality to govern the division of assets, but French inheritance tax will still apply to French property.
Do stepchildren have inheritance rights?
Stepchildren are not considered heirs under French succession law. They only inherit if they have been legally adopted. In the case of a plenary adoption, they have the same rights as biological children. With a simple adoption, inheritance rights are more limited.
What if there are no heirs?
If no legal heirs exist, the estate passes to the French State. In practice, this is rare, as succession law recognizes relatives up to the sixth degree.
How quickly must an inheritance be declared in France?
An inheritance must generally be declared to the French tax authorities within six months of death if it occurred in France, or within twelve months if the death occurred abroad. Late filings may lead to penalties and interest charges.
Need help understanding French inheritance law without a will?
Navigating French inheritance law — from forced heirship rules to surviving spouse rights and taxation — can be particularly complex for expats and families with property in France. While only notaries are legally empowered to provide advice on these matters, French Tax Online collaborates with a trusted network of notarial experts specializing in US–France cases. We guide you through the process and connect you with the right professionals so that you receive clear, reliable advice in English.