French Succession Law: Wills, Intestate Succession, Reserved Shares, and the Administration of Estates

French Succession Law: Wills, Intestate Succession, Reserved Shares, and the Administration of Estates

Introduction

Succession law determines what happens to a person’s property, rights, and certain obligations after death. It answers several fundamental questions: who inherits when someone dies without a will; how far a person may decide the destination of their estate through testamentary dispositions; what protection the law gives to close family members; how debts and liabilities are dealt with; and what procedures heirs must follow before inherited assets can be distributed.

French succession law is built around a distinctive combination of testamentary freedom and family protection. A person may make a will, appoint beneficiaries, make gifts that take effect after death, and organise the transmission of property. However, that freedom is limited by the réserve héréditaire—a legally protected share of the estate reserved for certain descendants and, in the absence of descendants, in specified circumstances for the surviving spouse. The remaining portion, known as the quotité disponible, is the part that the deceased may freely allocate.

This system reflects a long-standing principle of French civil law: inheritance is not treated exclusively as an exercise of individual ownership. It also has a family dimension. The law protects certain close relatives against complete disinheritance while allowing the deceased meaningful discretion over the remainder of the estate.

The principal rules are found in the French Civil Code, particularly Book III, Title I, which governs successions. They operate alongside legislation on gifts, wills, matrimonial property, international private law, taxation, and the administration of estates. Notarial practice is especially important. Although an estate does not invariably require a notary for every procedural step, notaries play a central role where real estate, wills, matrimonial property, inheritance agreements, or complex family circumstances are involved.

This article examines the structure of French succession law, including the opening of succession, the identification of heirs, intestate inheritance, testamentary dispositions, reserved shares, the position of the surviving spouse, acceptance and renunciation, estate administration, liability for debts, and international succession.

1. The Legal Foundations of French Succession Law

1.1 The Civil Code and the opening of succession

The principal rules governing inheritance are contained in Articles 720–892 of the French Civil Code. They regulate the opening of succession, the identification of heirs, the transfer of the estate, the rights of the surviving spouse, the acceptance or renunciation of inheritance, and the division of inherited property. Testamentary dispositions are addressed separately in Articles 967–1047.

Under Article 720, succession opens by death, at the last domicile of the deceased. This rule identifies the legal moment at which inheritance rights arise and establishes the territorial connection relevant to the ordinary domestic succession framework.

The opening of succession has consequences beyond the simple transfer of ownership. It determines the relevant family relationships, identifies the persons who may inherit, and provides the starting point for calculating the estate and the rights of beneficiaries. It also raises questions about the deceased’s debts, gifts made during life, matrimonial property, and any testamentary instructions.

French law generally treats the estate as passing to the heirs by operation of law at the opening of succession. This does not mean that every heir must immediately take possession of every asset or that the estate can always be distributed without formalities. Heirs may still need to establish their status, exercise their inheritance option, settle liabilities, obtain notarial documents, and complete the formal transfer of real estate.

1.2 The distinction between succession and matrimonial property

One of the first questions in many French inheritance matters is not who inherits, but what property actually belongs to the deceased.

Where the deceased was married, the matrimonial property regime must be taken into account before the estate can be calculated. The surviving spouse’s own share of jointly owned or community property is not inherited from the deceased. Only the deceased’s property and share of the matrimonial estate enter into the succession.

For example, spouses married under the default regime of communauté réduite aux acquêts generally own assets acquired during marriage jointly, subject to the rules governing separate property. If one spouse dies, the community must first be liquidated. The deceased’s share is then included in the estate, while the surviving spouse retains their own share independently of inheritance rights.

The same principle applies under other matrimonial regimes, although the calculation may be different. Under separation of property, assets generally belong to the spouse who acquired them, unless they are jointly owned or other legal arrangements apply. Under universal community, the property entering the succession may be substantially different.

This distinction is important because succession rights and matrimonial property rights arise from different legal sources. A surviving spouse may receive property through the liquidation of the matrimonial regime and inherit additional property under succession law. The two entitlements should not be confused.

1.3 Universal succession and the estate

French succession law traditionally treats heirs as successors to the deceased’s patrimonial position. In principle, inheritance concerns both assets and liabilities.

The estate may include:

• Real estate and movable property;
• Bank accounts, investments, and financial instruments;
• Shares and interests in companies;
• Intellectual property and certain transferable contractual rights;
• Claims and receivables belonging to the deceased;
• Debts, loans, and other financial obligations;
• Certain rights and obligations arising from ongoing legal relationships.

Not every right survives death. Rights that are strictly personal, such as certain personal service obligations or rights dependent on the deceased’s individual circumstances, may terminate. Other rights may continue, subject to the governing contract or legislation.

An estate is therefore not simply a collection of valuable assets. It is a legal and economic whole whose net value can only be understood after liabilities, ownership arrangements, prior gifts, and applicable succession rules have been examined.

2. Who Inherits Under French Law?

2.1 Intestate succession

Intestate succession, known in French as succession ab intestat, applies where a person dies without a valid will governing the relevant property, or where the will does not dispose of the entire estate.

In such circumstances, the Civil Code determines who inherits. The deceased’s family relationships, the existence of a surviving spouse, and the degree of kinship establish the order of priority.

French law organises relatives into four principal orders under Article 734:

1. Descendants;
2. The deceased’s parents and siblings, together with the descendants of siblings;
3. Other ascendants;
4. Other collateral relatives.

The principle is that a closer order generally excludes more remote orders. However, the surviving spouse has a distinct position and may inherit alongside certain relatives.

2.2 First order: descendants

Children and their descendants occupy the first order of succession. A deceased’s children generally inherit in equal shares, regardless of whether they were born within or outside marriage, provided their legal filiation has been established.

The principle of equality between children is fundamental. French succession law does not ordinarily distinguish between children on the basis of their parents’ marital status. Adopted children also inherit, although the precise consequences can differ between full adoption (adoption plénière) and simple adoption (adoption simple).

Where a child of the deceased has died before the deceased, that child’s descendants may inherit by representation. Representation allows grandchildren, for example, to take the place of their deceased parent and receive the share that parent would have inherited.

Consider a deceased person who leaves two living children and one child who died earlier, leaving two children of their own. The estate is divided into three family branches. Each living child receives one-third, while the two grandchildren share the one-third that would have gone to their deceased parent.

Representation is therefore a mechanism that preserves equality between family branches rather than simply distributing property according to the number of surviving individuals.

2.3 Second order: parents, siblings, and their descendants

Where the deceased leaves no descendants, the second order becomes relevant. It includes the deceased’s father and mother, brothers and sisters, and the descendants of brothers and sisters.

The precise distribution depends on which relatives survive.

Where both parents and siblings survive, Article 738 provides for a division between the parents and the sibling group. Each parent receives one-quarter, while the remaining half goes to the siblings or their descendants. If only one parent survives, that parent generally receives one-quarter, with the remainder passing to the siblings or their descendants.

Where there are no siblings or descendants of siblings, the surviving parents may inherit under the applicable rules.

These provisions reflect the law’s recognition of the immediate family beyond the deceased’s own descendants. They also show why a family tree is often necessary to determine the correct distribution.

2.4 Third and fourth orders: ascendants and collateral relatives

If there are no descendants, parents, siblings, or descendants of siblings, inheritance may pass to more remote relatives.

The third order consists of other ascendants, such as grandparents and great-grandparents. The fourth order consists of more remote collateral relatives, including aunts, uncles, cousins, and their descendants, within the statutory limits.

French law also uses the principle of fente successorale, or division by parental line, in certain circumstances. The estate may be divided between the paternal and maternal sides of the family. Each side is then considered separately to identify the relatives entitled to inherit.

This system is particularly relevant where the deceased has no close surviving family. It prevents one side of the family from automatically taking the entire estate in circumstances where the law requires consideration of both lines.

2.5 The surviving spouse

The surviving spouse occupies a special position in French succession law. The spouse’s rights depend principally on whether the deceased left descendants and, if so, whether all those descendants were children of both spouses.

Where the deceased leaves children who are all also children of the surviving spouse, the surviving spouse generally has a choice between:

• Usufruct over the whole estate; or
• Full ownership of one-quarter of the estate.

Usufruct (usufruit) is a real right that allows a person to use property and receive its income, while another person holds the underlying ownership, known as nue-propriété. For example, a surviving spouse with usufruct over a house may generally occupy it or receive rental income, while the children hold bare ownership.

Where the deceased leaves at least one child from another relationship, the surviving spouse generally receives one-quarter of the estate in full ownership, rather than the choice between full ownership and usufruct over the whole estate.

If the deceased leaves no descendants, the surviving spouse’s share depends on whether the deceased’s parents are alive. Where both parents survive, the spouse generally receives one-half, with each parent receiving one-quarter. Where only one parent survives, the spouse generally receives three-quarters, with the surviving parent receiving one-quarter. Where neither parent survives, the surviving spouse generally inherits the whole estate, subject to certain statutory rights of return.

These rules are subject to particular provisions concerning gifts, wills, and rights of return. The surviving spouse’s inheritance rights should also be distinguished from rights arising under the matrimonial property regime.

2.6 PACS partners and cohabiting partners

A registered PACS partner does not automatically inherit under French intestate succession law. The same applies to an unmarried cohabiting partner, even where the relationship has lasted many years or the couple has shared a home and finances.

A PACS partner may be named as a beneficiary in a will, subject to the rights of reserved heirs. A surviving PACS partner is generally exempt from French inheritance tax on property received by testamentary disposition, but this tax exemption does not itself create inheritance rights.

An unmarried cohabiting partner has no automatic inheritance entitlement either. Without a will or another legally effective arrangement, the surviving partner may receive nothing from the deceased’s estate.

This distinction is especially important in long-term relationships. Emotional, financial, and practical interdependence does not necessarily create the same legal consequences as marriage. Couples who wish to protect one another should consider succession planning rather than assuming that the relationship itself establishes inheritance rights.

3. The Reserved Share and Testamentary Freedom

3.1 The principle of the réserve héréditaire

One of the defining characteristics of French succession law is the réserve héréditaire. It is the portion of the deceased’s estate that the law protects for certain close family members, known as héritiers réservataires.

The protected heirs are principally the deceased’s descendants. If the deceased has no descendants, the surviving spouse is entitled to a reserved share under the conditions established by the Civil Code.

Parents, grandparents, siblings, and other collateral relatives do not generally have a reserved share. They may inherit under intestate succession rules, but the deceased can ordinarily exclude them through valid testamentary dispositions, subject to other statutory rights.

The reserved share limits the deceased’s ability to distribute the entire estate freely. A person cannot ordinarily use a will or lifetime gifts to deprive protected heirs of their legally guaranteed portion.

3.2 The quotité disponible

The part of the estate that is not reserved for protected heirs is called the quotité disponible. It is the portion that the deceased may freely distribute by will or, within the relevant legal limits, by lifetime gifts.

The proportion depends on the number of children:

Number of children	Reserved share for descendants	Freely disposable portion
One child	One-half	One-half
Two children	Two-thirds	One-third
Three or more children	Three-quarters	One-quarter

The reserved share is divided equally between the children, subject to the rules of representation and the treatment of gifts.

For example, if a deceased person leaves three children and an estate with a net value of €600,000, the children’s collective reserved share is €450,000. Each child is ordinarily entitled to €150,000. The remaining €150,000 is the freely disposable portion.

The deceased could leave that disposable portion to one child, a spouse, a partner, a friend, or a charitable organisation, provided the disposition is valid and does not infringe other applicable rules.

3.3 The surviving spouse’s reserved share where there are no descendants

Where the deceased leaves no descendants, the surviving spouse is entitled to a reserved share of one-quarter of the estate under Article 914-1 of the Civil Code.

This means that the deceased may generally dispose freely of up to three-quarters of the estate, while one-quarter is protected for the surviving spouse.

The rule is significant because it protects the spouse even where the deceased has made a will favouring other persons. However, it does not apply in the same way where descendants survive: in that situation, the descendants are the reserved heirs.

3.4 Calculating the reserved share

The calculation of the reserved share is not necessarily based only on the property physically held by the deceased at death.

French law uses a process known as réunion fictive to calculate the relevant estate. In simplified terms, the calculation considers the net assets existing at death and adds back the value of certain lifetime gifts for the purpose of determining whether the reserved share has been respected.

This is important because otherwise a person could undermine the protection of reserved heirs simply by giving away most of their property during life.

The calculation requires attention to the nature, date, value, and legal character of previous gifts. Some gifts may be treated as advances on inheritance, while others may be made outside the recipient’s future inheritance share, subject to the rules governing the disposable portion.

The calculation can become technically complex where there have been multiple gifts, changes in asset values, gifts of real estate, or transfers involving family businesses.

3.5 The action for reduction

Where lifetime gifts or testamentary dispositions exceed the disposable portion and infringe the reserved share, protected heirs may seek a reduction (action en réduction).

The purpose is to restore the reserved heirs’ rights by reducing excessive dispositions to the extent necessary. The remedy does not automatically invalidate every gift or bequest that exceeds the disposable portion. Rather, it operates to the extent required to protect the reserved share under the Civil Code.

The rules governing reduction, valuation, and the order in which gifts are affected are detailed and may depend on the circumstances of the estate.

A protected heir may also waive in advance the right to bring an action for reduction in the specific statutory form known as renonciation anticipée à l’action en réduction. This is a formal and carefully regulated mechanism, not a general informal waiver of inheritance rights.

The reserved share therefore combines mandatory family protection with limited possibilities for legally structured waiver.

3.6 International criticism and the compensatory levy

The French system of forced heirship can create difficulties in international estates, particularly where the deceased lived abroad or owned assets in several countries.

A person accustomed to a legal system that permits complete disinheritance may be surprised to discover that French law reserves a portion of the estate for descendants. Conversely, a person who has spent much of their life in France may assume French rules apply to all property worldwide, even where the applicable law is determined by international succession rules.

French law also contains a mechanism introduced in 2021 concerning certain situations where a foreign law applicable to the succession does not provide a protective reserved share for children. Under Article 913 of the Civil Code, a compensatory levy (prélèvement compensatoire) may, subject to statutory conditions, be available against property situated in France where the deceased or at least one child had the required connection with a European Union Member State at the time of death.

This mechanism is not a general rule that automatically applies whenever foreign law permits disinheritance. Its conditions and interaction with the EU Succession Regulation must be examined carefully.

4. Wills and Testamentary Dispositions

4.1 The legal function of a will

A will (testament) is a unilateral legal act through which a person expresses instructions concerning the distribution of property and certain other matters after death. It allows the testator to organise the transmission of assets, designate beneficiaries, appoint an executor, and make specific arrangements within the limits imposed by succession law.

French law recognises testamentary freedom, but it does not permit a person to disregard all mandatory inheritance protections. A will must comply with the formal requirements of the Civil Code and cannot validly deprive reserved heirs of their protected share.

A will is generally revocable during the testator’s lifetime. A person may replace an earlier will, modify particular provisions, or revoke the instrument, subject to the applicable rules. This flexibility reflects the personal nature of testamentary dispositions: the will is intended to express the testator’s wishes at the time of death, rather than create an irrevocable contract between the testator and the beneficiaries.

Article 968 prohibits joint wills made by two or more persons in the same instrument, whether for the benefit of a third party or as reciprocal dispositions. Each person must make their own will. Spouses may therefore prepare separate wills with corresponding provisions, but they cannot simply execute one joint testamentary instrument.

4.2 The holographic will

The testament olographe, or holographic will, is the most accessible form of will under French law. Article 970 provides three essential requirements:

• The will must be written entirely by hand by the testator.
• It must be dated.
• It must be signed by the testator.

No notary or witness is required for the will to be validly made. It may be written in a foreign language, provided its meaning can be established and the document satisfies the statutory requirements.

The handwriting requirement is strict. A document typed on a computer and merely signed by the testator is not a valid holographic will. Nor is a document partly handwritten and partly typed sufficient merely because the testator has signed it.

The date is important for determining the testator’s capacity, identifying the most recent will, and resolving conflicts between successive testamentary instruments. An incomplete or uncertain date may create serious difficulties and can lead to invalidity.

Although a holographic will can be prepared without professional assistance, this does not mean that it is always advisable to do so. Ambiguous descriptions of beneficiaries, unclear asset references, contradictions between provisions, or failure to account for reserved shares can produce disputes. A will may be formally valid yet difficult to interpret or implement.

4.3 The authentic will

The testament authentique is made through a notary under the formal procedure established by the Civil Code.

The testator dictates their wishes to the notary in the presence of two witnesses or another notary, subject to the statutory rules governing the participants. The notary prepares the instrument, reads it to the testator, and ensures that the required signatures and formalities are completed.

The authentic will provides stronger procedural safeguards than a privately written instrument. The notary can verify the testator’s identity, explain the legal consequences of the proposed provisions, identify potential conflicts with reserved shares, and reduce the risk of ambiguity.

It is particularly useful where the estate includes substantial property, the family situation is complex, the testator wishes to make detailed arrangements, or the validity of a privately written will might later be challenged.

An authentic will is not immune from legal challenge. Questions may still arise concerning capacity, consent, undue influence, or compliance with mandatory inheritance rules. However, the notarial form provides important evidence of the circumstances in which the will was made.

4.4 The mystic will

The testament mystique is a sealed will delivered to a notary under a formal procedure involving witnesses. Its contents remain undisclosed to the notary at the time of deposit, although the notary verifies the formalities associated with receiving the sealed document.

This form allows the testator to preserve secrecy while benefiting from a formal deposit procedure. It is rarely used in practice because it is more complex and offers fewer opportunities for the notary to examine the legal clarity of the testamentary provisions.

The existence of this form demonstrates that French law recognises different ways of expressing testamentary wishes, but all must comply with the relevant statutory rules.

4.5 International wills

French law also recognises the international form of will under the relevant international convention. This form was designed to facilitate the recognition of wills across participating states by providing a standardised method of execution.

An international will may be useful where the testator has connections with several countries, owns property abroad, or wishes to reduce uncertainty about the formal validity of a testamentary document.

The existence of an international will does not, however, determine which country’s succession law governs the estate. Formal validity and applicable substantive law are separate questions. A will may be formally recognised while its provisions remain subject to the mandatory inheritance rules of the law governing the succession.

4.6 Registration and preservation of wills

A will must be discoverable after death if its provisions are to be implemented. A holographic will may be kept by the testator or deposited with a notary. Notarial wills and deposited instruments may be registered in the Fichier central des dispositions de dernières volontés (FCDDV), the central register of last wills and testamentary dispositions.

The register does not ordinarily contain the full text of every will. Its function is to help identify whether a testamentary instrument exists and which notary holds it.

A person seeking to establish whether a deceased individual left a will can ask a notary to consult the register. This is an important step because the existence of an undiscovered will may substantially change the distribution of the estate.

4.7 Testamentary capacity and freedom of consent

A will must represent the genuine intention of the testator. The person making it must have the legal capacity required by law and must act freely.

A will may be challenged where the testator lacked the necessary mental capacity, was subject to coercion, or did not express a genuine and informed intention. The legal treatment of protected adults requires particular care. The rules governing guardianship, curatorship, and other protective measures may impose specific requirements or restrictions on testamentary acts.

The mere fact that a person is elderly, ill, or receiving assistance does not automatically establish incapacity. The relevant question is whether the person possessed the legal and mental ability to make the particular testamentary disposition at the relevant time.

A court may be asked to examine medical evidence, witness testimony, the circumstances of execution, and the consistency of the document with the testator’s conduct and intentions.

5. Legacies and Other Testamentary Benefits

5.1 The three principal forms of legacy

French law distinguishes different forms of testamentary legacy (legs). Their classification determines the scope of the beneficiary’s rights and the procedure for receiving the property.

The three principal categories are:

Universal legacy (legs universel). This gives the beneficiary the entire estate or the universal share specified by the will, subject to the rights of reserved heirs and other applicable rules. A universal legatee may therefore be entitled to the whole estate or a defined universal fraction of it.

Legacy by universal title (legs à titre universel). This concerns a fraction of the estate or a category of assets, such as half of the estate or all movable property. The beneficiary receives a share defined by reference to the estate as a whole or a class of property.

Particular legacy (legs particulier). This concerns one or more specific assets, such as a particular apartment, a vehicle, a painting, or a sum of money.

The distinction matters because a universal legatee and a particular legatee do not necessarily have identical rights concerning possession, delivery, liabilities, and the administration of the estate.

5.2 The beneficiary of a legacy

A person or organisation may receive a legacy if the disposition is legally valid and the beneficiary is capable of receiving it under the applicable rules.

Beneficiaries may include family members, friends, unmarried partners, charitable organisations, and other legal persons. The testator may also make provisions for several beneficiaries, allocate different assets to them, or establish successive arrangements where legally permitted.

A beneficiary’s entitlement remains subject to the reserved share. If the value of testamentary dispositions exceeds the disposable portion, the affected provisions may be reduced to protect reserved heirs.

A legacy should therefore be drafted with a clear understanding of the estate’s likely composition and the rights of family members. Naming a beneficiary in a will does not guarantee that the beneficiary will receive the full value described if mandatory inheritance rules require a reduction.

5.3 The executor

A testator may appoint an executor (exécuteur testamentaire) to help ensure that the testamentary instructions are carried out.

The executor is not automatically the owner of the estate or a replacement for the heirs. Their authority is determined by the Civil Code and the terms of the appointment. The role may include supervising implementation of the will, taking measures to preserve property, and facilitating the execution of testamentary dispositions.

An executor may be particularly useful where the estate is complex, beneficiaries live in different countries, or the deceased wishes to ensure that particular instructions are followed.

The executor’s powers are legally defined and should not be confused with the broader administrative role of a notary. The notary assists with legal formalities and estate settlement, while the executor acts within the authority conferred by the will and the law.

6. Lifetime Gifts and Succession Planning

6.1 Gifts made during life

French succession law does not regulate only the distribution of assets at death. Lifetime gifts (donations entre vifs) also affect the calculation and settlement of an estate.

A person may transfer property during life, subject to the rules governing capacity, form, ownership, and reserved shares. Some gifts are made as advances on inheritance, while others are intended to benefit a recipient independently of their eventual inheritance share.

The distinction is important because French law seeks to preserve equality between descendants where the deceased intended to make an advance distribution of family wealth.

6.2 Gifts as advances on inheritance

A gift made as an advance on inheritance (donation en avancement de part successorale) is generally taken into account when the estate is divided. Its value may be brought into the calculation of the recipient’s inheritance share through the mechanism of rapport des donations.

The purpose is to prevent a beneficiary who received a substantial gift during the deceased’s lifetime from receiving an additional share as though no earlier benefit had been received.

For example, if a parent gives one child €100,000 as an advance on inheritance and later dies leaving two children, the gift may be taken into account when calculating the children’s respective shares. The precise outcome depends on the terms of the gift, the applicable valuation rules, and the estate’s composition.

6.3 Gifts outside the inheritance share

A gift may instead be made hors part successorale, meaning that it is intended to benefit the recipient in addition to their ordinary inheritance share.

Such a gift is not automatically ignored when calculating the reserved share. It remains subject to the rules governing the disposable portion and may be reduced if it infringes the protected rights of reserved heirs.

This illustrates an important distinction: a gift can be excluded from the ordinary equalisation between heirs while still being relevant to the calculation of the reserved share.

6.4 The donation-partage

The donation-partage is a lifetime arrangement through which a person distributes property among their descendants in a structured manner. It combines a gift with a division of the transferred assets.

It is commonly used in family succession planning because it can reduce uncertainty and help avoid disputes that might otherwise arise after death. It may allow parents to allocate particular assets to different children, including real estate or interests in a family business.

A donation-partage generally requires a notarial deed. Its effects depend on the persons involved, the assets transferred, the legal form chosen, and compliance with the rules protecting reserved heirs.

It is not simply an informal promise to distribute property in the future. It is a legal transaction with immediate consequences for ownership and succession planning.

6.5 The surviving spouse and gifts between spouses

French law allows spouses to organise certain inheritance benefits through gifts and testamentary arrangements, including the donation au dernier vivant.

This arrangement can increase the surviving spouse’s available options, particularly where descendants survive. It may permit the surviving spouse to receive, within the limits of the Civil Code, a larger usufruct or ownership interest than would otherwise result from the ordinary intestate rules.

The precise effect depends on the family structure, the terms of the disposition, and the statutory options available. It should not be treated as a way to eliminate the children’s reserved share.

A PACS partner does not automatically receive the same inheritance rights as a spouse. A will is generally necessary to provide for a PACS partner, and the disposition remains subject to the reserved share.

7. The Surviving Spouse and the Family Home

7.1 Temporary housing protection

French law provides particular protection for the surviving spouse’s housing position.

Under Article 763 of the Civil Code, the surviving spouse may benefit from a temporary right to occupy the principal home and use the household furniture for one year following the death, where the statutory conditions are met. The right is generally treated as an effect of marriage and is available without charge.

This protection is distinct from the spouse’s inheritance share. It is intended to prevent immediate disruption of the surviving spouse’s housing situation following the death.

7.2 The lifelong right to occupy the home

Article 764 provides for a possible lifelong right of habitation over the home that served as the surviving spouse’s principal residence at the time of death, together with a right to use the household furniture.

The right is subject to statutory conditions and may be excluded by the deceased through a properly executed testamentary instrument in the circumstances permitted by law. The surviving spouse must generally exercise the right within the statutory period.

The right is not identical to full ownership or usufruct. It provides a protected right to occupy and use the relevant property, rather than unrestricted powers of disposal.

This distinction can be important where the deceased’s children inherit ownership of the family home. The children may hold the property while the surviving spouse retains a legally protected right to remain there.

7.3 The PACS partner and the cohabiting partner

The statutory housing protections for a surviving spouse should not be assumed to apply identically to a PACS partner or cohabiting partner.

A surviving PACS partner may benefit from certain housing protections under the PACS framework, including a temporary right to remain in the shared home in specified circumstances. However, this is not equivalent to the surviving spouse’s full succession rights.

An unmarried cohabiting partner has no general automatic inheritance right or equivalent lifelong right of occupation merely because the couple shared the property. The ownership arrangements, lease, will, and other legal instruments become particularly important.

8. Acceptance, Renunciation, and Liability for Estate Debts

8.1 The inheritance option

An heir does not have to accept an inheritance unconditionally. French law gives heirs an option (option successorale) under which they may:

1. Accept the succession purely and simply;
2. Accept it up to the net assets (acceptation à concurrence de l’actif net);
3. Renounce the succession (renonciation à succession).

The choice is important because an estate may contain substantial debts. A person who accepts without limitation may become personally liable for certain estate debts, whereas acceptance up to net assets limits liability to the value of the inherited assets, subject to compliance with the statutory procedure.

The inheritance option applies to the succession as a whole. An heir cannot ordinarily accept only the valuable assets and reject the debts or unwanted property.

8.2 Pure and simple acceptance

Under acceptation pure et simple, the heir accepts the succession without limiting liability to the value of the inherited assets.

Acceptance may be express, through a formal declaration, or tacit, where the heir performs an act that clearly demonstrates an intention to accept the inheritance.

Not every act involving estate property necessarily constitutes tacit acceptance. Certain protective or administrative acts may be performed without committing the heir to unconditional acceptance. The legal character of the act must be examined in context.

Once pure and simple acceptance has taken place, the heir generally cannot later renounce the succession merely because previously unknown debts are discovered.

8.3 Acceptance up to net assets

Acceptance up to net assets provides a protective alternative where the heir is uncertain about the estate’s financial position.

Under this option, the heir’s liability for estate debts is limited to the value of the assets received from the succession. The heir’s personal assets are kept separate from the inherited estate for this purpose.

The procedure involves a formal declaration and an inventory of the estate’s assets and liabilities. The heir must comply with the statutory obligations governing administration, disclosure, and payment of creditors.

This form of acceptance is particularly relevant where the deceased had business interests, outstanding loans, guarantees, tax liabilities, or uncertain financial obligations.

The protection is not unconditional. An heir who deliberately conceals assets or fails to comply with the legal requirements may lose the benefit of the limitation and become subject to the consequences of ordinary acceptance.

8.4 Renunciation

An heir may renounce the succession. A renouncing heir is generally treated as never having inherited and does not receive the estate assets or bear the ordinary inheritance liabilities associated with acceptance.

Renunciation may be appropriate where the estate is heavily indebted or where the heir wishes to allow other family members to inherit.

It must be made through the prescribed procedure and cannot be inferred merely from an heir’s failure to participate in estate administration.

A renunciation may have consequences for the next persons entitled to inherit. For example, descendants of a renouncing heir may inherit by representation in circumstances provided by law. The consequences should therefore be considered before the formal declaration is made.

8.5 Deadlines for exercising the inheritance option

French law provides an initial period of four months from the opening of succession during which an heir cannot ordinarily be compelled to choose between the available options.

After that period, a creditor of the estate, a co-heir, a subsequent-ranking heir, or the State may, under the statutory procedure, require the heir to make a decision.

If the heir is formally required to choose, they generally have two months to decide or seek additional time from the court. Failure to act within the applicable period may result in the heir being treated as having accepted the succession purely and simply.

Where no one compels the heir to decide, the general maximum period is ten years. After that period, the heir is ordinarily deemed to have renounced, subject to statutory exceptions.

These deadlines make it important to distinguish between the time needed to investigate an estate and the time allowed to exercise the legal inheritance option. An heir should not assume that silence or inaction indefinitely preserves every possible choice.

8.6 The payment of debts

Estate debts may include mortgages, personal loans, unpaid bills, tax liabilities, contractual obligations, and other enforceable claims against the deceased.

The treatment of these liabilities depends on the heir’s chosen inheritance option and the statutory rules governing the estate.

Creditors are not automatically deprived of their rights because the debtor has died. Claims may be asserted against the estate and, depending on the form of acceptance, against heirs within the applicable limits.

The administration of debts must also distinguish between debts of the deceased and expenses arising from the administration of the succession, such as certain funeral, preservation, or procedural costs.

A careful inventory is therefore central to informed decision-making. Where the liabilities are uncertain, accepting the succession purely and simply without investigating the financial position may expose the heir to avoidable risk.

9. The Administration of an Estate

9.1 The role of the notary

Notaries occupy a central position in French succession practice. Their involvement is particularly important where the estate includes real estate, a will, a marriage contract, substantial assets, or several heirs whose rights must be established.

The notary does not automatically become the owner or administrator of the estate. Rather, the notary provides the legal and documentary framework through which the succession can be identified, calculated, settled, and transferred.

Typical responsibilities include:

• Establishing the identity of the heirs and beneficiaries;
• Searching for registered wills and testamentary dispositions;
• Obtaining civil-status documents and other evidence of family relationships;
• Preparing the acte de notoriété;
• Identifying and valuing estate assets;
• Examining the deceased’s matrimonial property regime;
• Taking account of lifetime gifts and testamentary dispositions;
• Preparing the documents needed to transfer real estate;
• Assisting with the declaration of succession and related formalities;
• Preparing the deed of partition where the heirs divide the estate.

Notarial involvement is not legally compulsory in every small or uncomplicated succession. Nevertheless, a notary is generally required where the estate includes French real estate that must be transferred or where certain formal instruments are necessary.

9.2 The acte de notoriété

The acte de notoriété is a notarial instrument that establishes the persons entitled to inherit and records the basis of their inheritance rights.

It is particularly important where banks, public authorities, or other institutions require reliable evidence of the heirs’ identities and legal status.

The document may identify the deceased, the heirs, their family relationships, and the relevant inheritance entitlements. It may also refer to the existence of a will or other testamentary arrangements.

The acte de notoriété is not the same as a deed dividing the estate. It establishes who is entitled to inherit, but it does not necessarily allocate individual assets among the heirs.

9.3 Identifying and valuing estate assets

An estate must be assessed by identifying both its assets and liabilities.

The assets may include real estate, bank accounts, shares, vehicles, personal belongings, business interests, intellectual property, and claims owed to the deceased. The notary may contact banks, insurers, land registration authorities, and other institutions to obtain relevant information.

Valuation is important for several reasons. It helps determine the net value of the estate, calculate the reserved share, establish the value of gifts subject to succession rules, assess inheritance tax, and identify whether the estate can be divided fairly.

Real estate may require a professional valuation, particularly where the property is jointly owned, rented, occupied by a family member, or subject to a usufruct or other real right.

The inventory must also account for liabilities. A succession cannot be properly administered by considering only the value of the deceased’s visible assets.

9.4 The declaration of succession

The déclaration de succession is the tax declaration submitted to the French tax authorities. It identifies the deceased, the heirs and beneficiaries, the assets and liabilities, and the relevant inheritance shares.

It is a fiscal document rather than a deed of ownership. Its purpose is to provide the information needed to assess any inheritance tax due and establish the estate’s tax position.

In metropolitan France, the general deadline is six months from the date of death where the death occurred in France. Where the death occurred abroad, the general deadline is twelve months, subject to applicable exceptions and special rules.

The declaration may be prepared and submitted by the heirs themselves or by a notary acting on their behalf. In practice, notarial assistance is common where the estate is substantial or legally complex.

There are exemptions from the obligation to file a declaration in certain circumstances, including some estates of limited value and particular categories of beneficiaries. The applicable conditions must be checked rather than assuming that every estate is subject to identical filing requirements.

9.5 Transfer of real estate

Where the estate includes French real estate, a notarial instrument is generally required to establish the transfer of ownership for land-registration purposes.

The notary prepares the relevant attestation immobilière or other appropriate instrument and ensures that it is published through the land registration system.

This process is important because succession rights may arise by operation of law at death, while the formal documentation and publication needed to establish the heirs’ ownership in dealings with third parties must still be completed.

The distinction between the transfer arising under succession law and the subsequent formal registration is therefore significant.

9.6 Distribution and partition of the estate

Where there are several heirs, they may initially hold the estate in indivision successorale. This means that they own undivided shares in the inherited property rather than each owning a physically separated part of every asset.

For example, three children who inherit a house in equal shares do not automatically receive ownership of three separate sections of the building. Each holds an undivided one-third interest in the property.

The heirs may agree to divide the estate through a partage amiable, or amicable partition. They may allocate the house to one heir, distribute financial assets among the others, or arrange for one heir to pay compensation to the others.

Where real estate is involved, the partition generally requires notarial documentation and registration formalities.

If agreement cannot be reached, an heir may seek judicial partition. The court may determine how the assets should be divided, appoint experts where necessary, and order a sale where physical division or allocation is not practicable.

9.7 The right to leave indivision

French law does not ordinarily require an heir to remain indefinitely in shared ownership with other heirs.

Article 815 of the Civil Code establishes the principle that no one may be compelled to remain in indivision. An heir may generally seek partition, subject to statutory exceptions and circumstances in which a court may temporarily maintain the indivision.

This principle is important because family disagreements can otherwise prevent the effective use or sale of inherited property.

However, the right to seek partition does not mean that every heir can immediately force a particular asset to be sold in every circumstance. The law provides procedures for amicable division, judicial partition, preferential allocation in appropriate cases, and certain temporary arrangements.

9.8 Preferential allocation

French law provides for attribution préférentielle in certain circumstances. This mechanism allows a qualifying heir to request that a particular asset be allocated to them as part of the partition, subject to statutory conditions and any necessary compensation to the other heirs.

It can be especially relevant to a family home, a business, or agricultural property. For example, an heir who has been operating a family business may seek its preferential allocation rather than having the business divided or sold.

The mechanism seeks to balance the practical continuity of certain assets with the equalisation of inheritance rights.

10. The Position of Creditors and Estate Administration Disputes

10.1 Creditors of the deceased

Creditors retain rights against the estate after the debtor’s death. Their claims may include secured debts, loans, unpaid contractual obligations, taxes, and other liabilities.

The heirs’ responsibility depends on the inheritance option they exercise. Where an heir accepts purely and simply, the statutory rules may expose that heir to liability beyond the value of the assets received. Where acceptance is limited to net assets, liability is generally confined to the inherited estate, provided the required formalities are respected.

The administration of the estate must therefore balance the rights of beneficiaries with the legitimate claims of creditors.

10.2 Disputes between heirs

Succession disputes commonly concern:

• The validity or interpretation of a will;
• The identity of the heirs;
• The existence or value of lifetime gifts;
• The calculation of reserved shares;
• The treatment of debts;
• The valuation of real estate or business interests;
• The occupation or use of inherited property;
• The distribution of assets in indivision.

Some disagreements can be resolved through negotiation or notarial mediation. Others require proceedings before the competent judicial court.

A notary may help identify the legal issues and prepare a proposed partition, but cannot necessarily resolve a substantive dispute where heirs contest each other’s rights.

10.3 Concealment of estate assets: recel successoral

French law addresses deliberate concealment or misappropriation of estate assets through the doctrine of recel successoral.

It may arise where an heir intentionally hides property, conceals a gift, manipulates documents, or otherwise acts fraudulently to obtain an advantage over co-heirs.

The consequences can be severe. Depending on the circumstances and the applicable provisions, the offending heir may lose the benefit of the concealed property or be subject to other sanctions designed to restore equality and protect the other heirs.

The doctrine is not triggered by every disagreement about the existence or value of an asset. Fraudulent intent is central. An honest mistake, an uncertain valuation, or a genuine dispute over the legal classification of property does not automatically amount to recel successoral.

11. Special Succession Situations

11.1 Adopted children

Adoption affects inheritance rights, but the consequences depend on the form of adoption.

Under full adoption (adoption plénière), the adopted child generally becomes integrated into the adoptive family for civil-status and succession purposes, with the legal relationship to the family of origin ordinarily severed, subject to statutory exceptions.

Under simple adoption (adoption simple), the adopted child generally retains inheritance relationships with the family of origin while also acquiring inheritance rights in the adoptive family. The rules may therefore create inheritance rights in more than one family line.

This distinction can become important in blended families and estates involving children adopted under different legal arrangements.

11.2 Children from different relationships

Children born from different relationships have equal inheritance rights in relation to their parent once legal filiation is established.

However, their existence may affect the surviving spouse’s entitlement. As explained earlier, where the deceased leaves a child who is not also the child of the surviving spouse, the spouse generally receives one-quarter of the estate in full ownership rather than the alternative choice available where all children are shared.

This rule can produce a different result even where the surviving spouse has lived with the deceased for many years and has helped raise the deceased’s children.

11.3 Family businesses

A family business may be one of the most difficult assets to administer in an estate. Its value may depend on continuing management, contracts, employees, intellectual property, and relationships with customers and suppliers.

If several heirs inherit shares in a company, they may have different interests concerning management, sale, investment, or continuation of the business.

Succession planning may therefore involve lifetime transfers, donation-partage arrangements, shareholder agreements, testamentary provisions, or other legally available structures.

The aim is often to avoid fragmentation of ownership while respecting the reserved shares of protected heirs.

11.4 Life insurance

Life insurance (assurance-vie) occupies a distinctive position in French wealth transmission.

In many circumstances, the capital payable under a life insurance policy is governed by the beneficiary designation and the special legal and tax framework applicable to insurance contracts, rather than being treated as an ordinary asset of the deceased’s estate.

However, the treatment is not unlimited. Questions may arise where premiums were manifestly excessive in relation to the policyholder’s resources and circumstances, or where the beneficiary designation is disputed.

Life insurance should therefore not be described as an automatic means of avoiding all inheritance protections. Its legal and tax treatment depends on the policy, the premiums, the beneficiary clause, and the applicable legislation.

11.5 Inheritance involving minors

Where a minor inherits, the administration of the inherited property must comply with the rules governing parental authority and the protection of minors’ assets.

Parents may administer a minor’s property within the legal limits, but certain significant transactions require additional authorisation or judicial oversight. The precise requirements depend on the nature of the asset and the proposed transaction.

A minor’s inheritance cannot simply be treated as property freely disposable by the parents. The law distinguishes the child’s ownership from the parents’ authority to administer the property.

Where a minor’s interests conflict with those of a parent or another legal representative, additional safeguards may be necessary.

11.6 Vacant and unclaimed successions

A succession may be vacant where there is no known heir, all heirs have renounced, or the heirs have failed to exercise their rights within the relevant legal framework.

In such cases, the estate may be administered under the statutory regime governing vacant successions, with the State’s property administration service playing an important role.

The administration is intended to preserve the assets, identify potential heirs, deal with creditors, and prevent property from remaining indefinitely unmanaged.

The 2026 legislation on vacant successions and ownerless property introduced measures intended to improve the handling of certain unclaimed estates and reduce the risk of deterioration of property where heirs cannot be identified or do not act. These reforms should be distinguished from the ordinary rules governing a succession where identified heirs are actively administering the estate.

12. International Succession and Foreign Elements

12.1 The importance of Regulation (EU) No 650/2012

International succession is particularly important in France because individuals may live in one country, hold nationality of another, and own property in several jurisdictions.

For successions opened on or after 17 August 2015, Regulation (EU) No 650/2012 establishes common rules on jurisdiction, applicable law, recognition of decisions, and the European Certificate of Succession.

The Regulation applies in participating EU Member States, including France, but not in Denmark or Ireland. Its rules may nevertheless affect estates involving those countries through the applicable conflict-of-law framework.

The Regulation aims to reduce the fragmentation that previously arose when different national laws governed movable and immovable property in the same estate.

12.2 Habitual residence as the general connecting factor

Under Article 21 of the Regulation, the law applicable to the succession as a whole is generally the law of the State in which the deceased had their habitual residence at the time of death.

Habitual residence is a factual concept. It is not necessarily identical to nationality, tax residence, domicile under another legal system, or the location of a person’s most valuable property.

The assessment may consider the duration and regularity of the deceased’s presence, the reasons for living in a particular country, family and social connections, and the overall circumstances of their life.

For example, a French national who has lived permanently in Spain for many years may have a succession governed by Spanish law under the general rule, even if they retain French nationality and own a house in France.

Conversely, a foreign national who has established their habitual residence in France may have French succession law apply to their estate as a whole, subject to the Regulation’s provisions.

12.3 Choice of law based on nationality

Article 22 allows a person to choose the law of a State whose nationality they possess at the time of making the choice or at the time of death to govern their succession.

This is commonly called professio juris.

A French national living abroad may therefore choose French law to govern their succession, provided the choice is made in the form required by the Regulation. A person holding more than one nationality may have more than one potential national law available for selection.

The choice must be express or clearly demonstrated by the terms of a disposition of property upon death. It should not be assumed merely from the fact that a person holds a particular passport or owns property in that country.

12.4 The effect of the applicable law on French property

The Regulation generally applies the law governing the succession to the estate as a whole, including immovable property located in another participating Member State.

This is a major departure from older approaches under which succession to immovable property was often governed by the law of the place where the property was situated.

However, certain matters remain outside the Regulation’s scope. These include, among other things, matrimonial property regimes, the nature of rights in rem, and the registration of rights in immovable property. These matters may continue to be governed by other applicable rules.

The result is that a single succession may involve several legal systems even where the Regulation provides one governing succession law.

12.5 The European Certificate of Succession

The European Certificate of Succession is designed to facilitate the proof of heirship and testamentary or administrative authority across participating Member States.

It may be used by heirs, legatees, executors, and administrators to establish their status or rights in another participating State without having to rely exclusively on separate national documents.

The Certificate does not replace every domestic inheritance document or land-registration procedure. It is an additional instrument intended to simplify cross-border recognition and administration.

12.6 Recognition of foreign wills and inheritance arrangements

A foreign will may be relevant to a French succession. Its formal validity may be assessed under the applicable international conventions and conflict-of-law rules.

The Hague Convention of 5 October 1961 on the Conflicts of Laws Relating to the Form of Testamentary Dispositions is particularly important in determining whether a will satisfies the formal requirements of one of the legal systems recognised by the Convention.

However, formal validity does not answer every question. The substantive law governing the succession may still determine whether the dispositions are effective, whether reserved shares apply, and how the estate is distributed.

A will made abroad should therefore be assessed in two stages: first, whether it is formally valid; and second, whether its provisions are compatible with the substantive law governing the succession.

12.7 The French reserved share in international estates

The application of the réserve héréditaire can be particularly complex where a foreign law governs the succession.

The French compensatory levy under Article 913 may become relevant in certain cases involving a foreign law that does not provide a reserved share for children and property situated in France. However, the mechanism is subject to statutory conditions and must be considered in the context of the EU Succession Regulation.

It is not correct to assume that the mere existence of French property automatically subjects the entire estate to French succession law. Nor should the reserved share be assumed to apply whenever a French national dies abroad.

International succession requires a separate examination of habitual residence, any valid choice of law, the location and nature of assets, and the relevant international instruments.

13. Succession Law and Inheritance Tax

13.1 The distinction between civil succession and taxation

French succession law and inheritance taxation are closely connected, but they are not the same legal subject.

Civil succession law determines who inherits, the nature of their rights, the effect of wills, and the distribution of assets. Tax law determines whether inheritance tax is payable, how the taxable value is calculated, what allowances apply, and the deadlines for payment.

A person may inherit property under civil law but receive an exemption or allowance under tax legislation. Conversely, the tax treatment of a transfer does not necessarily determine who owns the property under succession law.

The distinction is particularly important for surviving spouses and PACS partners. They may have very different civil inheritance rights, but both benefit from exemption from French inheritance tax on qualifying inheritances. A PACS partner, however, still generally needs a valid will to receive property.

13.2 Taxable value and deductions

Inheritance tax is generally calculated by reference to the taxable share received by each beneficiary, after applying the relevant allowances and deductions.

The calculation may involve the valuation of real estate, financial assets, business interests, debts, prior gifts, and other relevant elements.

Different allowances and rates may apply depending on the relationship between the deceased and the beneficiary. The treatment of a child, parent, sibling, distant relative, or unrelated beneficiary is therefore not necessarily the same.

Special regimes may apply to certain business assets, agricultural property, life insurance proceeds, and other categories of property.

13.3 Filing and payment

The declaration of succession is ordinarily submitted within the statutory period, generally six months after death where the death occurred in metropolitan France and twelve months where it occurred abroad.

Payment deadlines and possible instalment or deferred-payment arrangements are governed by tax law. They should be examined separately from the civil-law deadlines for accepting or renouncing the succession.

A person should not assume that the ten-year period for exercising an inheritance option means that tax obligations can be postponed for the same period.

14. Contemporary Issues and the Policy of French Succession Law

French succession law continues to balance two competing ideas: the individual’s freedom to dispose of property and the family’s claim to protection across generations.

The reserved share remains one of the most distinctive features of the French system. It reflects a policy that certain close relatives should not be entirely deprived of inheritance merely because the deceased wishes to favour another person.

At the same time, modern family structures have made the traditional model more complex. Blended families, unmarried partnerships, international mobility, assisted reproduction, adoption, and cross-border property ownership all create situations in which the legal definition of family and the distribution of inherited wealth require careful analysis.

The position of the surviving partner is one example. Marriage gives rise to statutory inheritance and housing rights that do not automatically extend to PACS partners or cohabiting partners. The latter may need to use wills, insurance arrangements, property ownership structures, and other lawful planning mechanisms to achieve comparable practical protection.

Another important issue concerns the transmission of family businesses. The law must accommodate the desire to preserve economically viable enterprises while respecting the rights of descendants who may not be involved in the business. Donation-partage, preferential allocation, and other succession-planning mechanisms can help reconcile these objectives.

International mobility has also changed the practical operation of succession law. The EU Succession Regulation provides a common framework for many cross-border estates, but the interaction between habitual residence, nationality, foreign matrimonial regimes, national tax rules, and property registration remains complex.

Finally, the administration of estates raises broader questions about efficiency and access to justice. Delays, disagreements among heirs, uncertain asset valuations, and unclaimed property can prevent inherited assets from being used productively. Recent legislative attention to vacant successions reflects the importance of ensuring that property does not remain unmanaged indefinitely.

The continuing development of French succession law will therefore involve more than the technical distribution of assets. It will also require the legal system to respond to changing family relationships, international mobility, economic continuity, and the protection of vulnerable beneficiaries.

Conclusion

French succession law combines statutory inheritance rules, testamentary freedom, mandatory family protection, and formal procedures for the administration of estates. The Civil Code provides a detailed framework for determining who inherits, what portion of the estate may be freely distributed, how wills operate, and how heirs may accept or renounce an inheritance.

The réserve héréditaire is the system’s defining feature. It protects descendants and, where there are no descendants, the surviving spouse, while allowing the deceased to distribute the remaining quotité disponible according to personal wishes. Intestate succession provides an orderly hierarchy where no valid testamentary disposition determines the distribution, and the surviving spouse receives a distinct statutory position.

The practical settlement of an estate involves more than identifying beneficiaries. Matrimonial property must be separated from inherited property; lifetime gifts may need to be taken into account; creditors must be dealt with; and assets may remain in indivision until the heirs agree on a partition or obtain a judicial decision. Notaries are central to this process, particularly where real estate or complex family circumstances are involved.

International estates add another layer of complexity. Regulation (EU) No 650/2012 generally connects the succession to the deceased’s habitual residence while permitting a choice of national law. It also provides mechanisms intended to facilitate the recognition of inheritance rights across participating Member States.

Ultimately, French succession law seeks to preserve continuity of ownership, protect close family members, respect the legitimate wishes of the deceased, and provide a structured process for transferring wealth between generations. Understanding these principles is essential not only for heirs and beneficiaries, but also for anyone planning to acquire property, establish a family, or maintain assets in France.

Key Takeaways

1. French succession law is principally governed by Articles 720–892 of the Civil Code, while testamentary dispositions are regulated by Articles 967–1047.
2. Succession opens upon death at the deceased’s last domicile under Article 720.
3. The estate generally includes transferable assets and liabilities, not merely valuable property.
4. Matrimonial property must be dealt with before determining the deceased’s net estate.
5. Intestate succession applies where there is no valid will governing the relevant property.
6. French law identifies four principal orders of relatives for intestate succession.
7. Descendants occupy the first order and generally inherit equally, subject to representation and other statutory rules.
8. Representation allows descendants to inherit the share that their deceased parent would have received.
9. The surviving spouse has statutory inheritance rights that depend on the family structure.
10. Where all children are also children of the surviving spouse, the spouse generally chooses between usufruct over the entire estate and one-quarter in full ownership.
11. Where the deceased leaves a child from another relationship, the surviving spouse generally receives one-quarter in full ownership.
12. A PACS partner does not automatically inherit under intestate succession.
13. A cohabiting partner has no automatic inheritance right merely because of a long-term relationship.
14. The réserve héréditaire protects descendants and, where there are no descendants, the surviving spouse.
15. The quotité disponible is the portion that may be distributed freely, subject to other legal rules.
16. One child reserves one-half of the estate; two children reserve two-thirds; three or more reserve three-quarters.
17. The reserved share is calculated with reference to the estate and certain lifetime gifts.
18. The action en réduction protects reserved heirs against excessive gifts and testamentary dispositions.
19. The prélèvement compensatoire may apply in certain international situations involving foreign succession law and French property.
20. French law recognises holographic, authentic, and mystic wills, as well as the international form.
21. A holographic will must be entirely handwritten, dated, and signed by the testator.
22. An authentic will is made before a notary under statutory formalities.
23. Joint wills made by two or more persons in the same instrument are prohibited by Article 968.
24. The FCDDV helps identify the existence and location of registered testamentary dispositions.
25. French law distinguishes universal legacies, legacies by universal title, and particular legacies.
26. A testator may appoint an executor to assist with implementing testamentary instructions.
27. Lifetime gifts may be taken into account when calculating inheritance shares and reserved portions.
28. A donation-partage allows property to be distributed among descendants during the donor’s lifetime.
29. The surviving spouse may benefit from temporary and potentially lifelong housing rights under Articles 763 and 764.
30. Heirs may accept an estate purely and simply, accept up to net assets, or renounce it.
31. Pure and simple acceptance can expose an heir to liability for estate debts beyond the value of inherited property.
32. Acceptance up to net assets limits liability, provided statutory requirements are respected.
33. Heirs generally have four months before they can be compelled to exercise their inheritance option.
34. If no one compels a decision, the general maximum period is ten years.
35. Notaries establish heirship, investigate assets, prepare relevant instruments, and assist with estate settlement.
36. The acte de notoriété establishes the identity and rights of the heirs but does not itself divide the estate.
37. A declaration of succession is a tax document and is generally due within six months for deaths in metropolitan France.
38. Multiple heirs may initially hold inherited assets in indivision successorale.
39. Article 815 establishes the general principle that no one can be compelled to remain in indivision.
40. Fraudulent concealment of estate assets may constitute recel successoral.
41. Full and simple adoption and simple adoption can have different consequences for inheritance through family lines.
42. Life insurance is subject to a distinct legal and tax framework and is not automatically an unrestricted method of avoiding reserved-share rules.
43. The EU Succession Regulation generally applies the law of the deceased’s habitual residence to the succession as a whole.
44. A person may choose the law of a State whose nationality they possess under Article 22 of Regulation 650/2012.
45. The European Certificate of Succession facilitates proof of inheritance rights across participating Member States.
46. Formal validity of a foreign will and the substantive law governing the succession are separate questions.
47. Civil inheritance rights and inheritance tax treatment must be analysed independently.
48. Effective succession planning requires attention to family relationships, matrimonial property, lifetime gifts, debts, wills, and international connections.

Frequently Asked Questions

1. What law governs inheritance in France?

French succession law is principally governed by the Civil Code, especially Articles 720–892. Testamentary dispositions are regulated by Articles 967–1047. International estates may instead be governed by the law determined under Regulation (EU) No 650/2012.

2. What happens if someone dies without a will in France?

The rules of intestate succession determine who inherits. The deceased’s descendants generally take priority, followed by other family members under the statutory order. The surviving spouse has separate inheritance rights.

3. Can a person disinherit their children in France?

Generally, no. Children are reserved heirs and are entitled collectively to a legally protected portion of the estate. A will may distribute the disposable portion, but it cannot ordinarily eliminate the children’s reserved rights.

4. What is the réserve héréditaire?

It is the portion of the estate legally protected for descendants or, where there are no descendants, the surviving spouse. It limits the deceased’s freedom to distribute property through wills and lifetime gifts.

5. How much can a person leave freely under French law?

Where there are descendants, the disposable portion is one-half with one child, one-third with two children, and one-quarter with three or more children. Where there are no descendants, the surviving spouse generally has a reserved share of one-quarter.

6. Does a surviving spouse inherit everything?

Not necessarily. The surviving spouse’s entitlement depends on whether descendants or other relatives survive and whether the children are also children of the surviving spouse. In certain circumstances the spouse inherits the whole estate, but in others the estate is shared.

7. Does a PACS partner inherit automatically?

No. A PACS partner is not an intestate heir merely by virtue of the partnership. A will is generally necessary to provide for the partner, subject to the reserved shares of protected heirs.

8. Does an unmarried cohabiting partner inherit?

No automatic inheritance right arises from cohabitation alone. The partner may inherit under a valid will or another legally effective arrangement, subject to the applicable restrictions.

9. What types of wills are recognised in France?

The Civil Code recognises holographic wills, authentic wills, and mystic wills. French law also recognises the international form of will under the relevant international framework.

10. Can a French will be written in English?

Yes. A holographic will may be written in a foreign language. However, the document must still satisfy the statutory formalities and its meaning must be established when the estate is administered.

11. Must a holographic will be notarised?

No. A holographic will can be valid without notarisation if it is entirely handwritten, dated, and signed by the testator. Depositing it with a notary and registering its existence are nevertheless useful safeguards.

12. Can spouses make one joint will?

No. Article 968 prohibits a will made jointly by two or more persons in the same instrument. Each spouse must make a separate will.

13. Can a person leave property to a friend or charity?

Yes. A friend, charity, or other eligible beneficiary may receive a legacy within the disposable portion and subject to other applicable legal requirements.

14. What is a donation-partage?

It is a lifetime gift arrangement through which a person distributes assets among descendants in a structured manner. It generally requires a notarial deed and can help prevent disputes over the future division of family property.

15. Can a lifetime gift affect the inheritance of other children?

Yes. Gifts may be taken into account when calculating inheritance shares and reserved portions. The legal consequences depend on whether the gift was made as an advance on inheritance or outside the recipient’s inheritance share.

16. What is an action en réduction?

It is a legal action through which reserved heirs seek to reduce gifts or testamentary dispositions that exceed the disposable portion and infringe their protected inheritance rights.

17. What happens if an heir does not want to inherit?

The heir may formally renounce the succession. Renunciation generally means that the person is treated as never having inherited, although the consequences for their descendants and other potential heirs must be considered.

18. Can an heir inherit debts in France?

Yes. An heir who accepts the succession purely and simply may become liable for estate debts under the statutory rules. Acceptance up to net assets provides a mechanism for limiting liability to the value of the inherited estate.

19. How long does an heir have to decide whether to accept an inheritance?

The heir generally has four months during which they cannot be compelled to choose. If no one requires a decision, the general maximum period is ten years, after which the heir is ordinarily treated as having renounced, subject to exceptions.

20. Is a notary always required for a French succession?

No. Some simple estates can be settled without full notarial involvement. However, a notary is generally necessary where real estate must be transferred or where formal succession documents are required.

21. What is an acte de notoriété?

It is a notarial document establishing who the heirs are and recording the basis of their inheritance rights. It is often required by banks and other institutions as proof of heirship.

22. What is the difference between an acte de notoriété and a deed of partition?

The acte de notoriété identifies the heirs and their legal entitlement. A deed of partition distributes the inherited assets among them and may end their joint ownership of estate property.

23. How long does the declaration of succession take?

The filing deadline is generally six months from death where the death occurred in metropolitan France and twelve months where it occurred abroad. Special rules and exemptions may apply.

24. What happens if several heirs disagree about inherited property?

They may negotiate an amicable partition or seek judicial partition. A court may determine the division, order valuation, allocate assets, or arrange a sale where necessary.

25. Can one heir force the sale of inherited property?

French law generally provides that no one can be compelled to remain in indivision. An heir may seek partition, although the procedure and possible temporary exceptions must be considered.

26. What is recel successoral?

It is the fraudulent concealment or misappropriation of estate assets or information by an heir to obtain an improper advantage over co-heirs. It may result in serious legal consequences.

27. Does an adopted child inherit from adoptive parents?

Yes. Both full adoption and simple adoption create inheritance rights, although their effects on inheritance through the family of origin and the adoptive family differ.

28. Does a surviving spouse have a right to remain in the family home?

The surviving spouse may benefit from a temporary right of occupation for one year under Article 763 and, subject to statutory conditions, a lifelong right of habitation under Article 764.

29. Is life insurance part of the French estate?

Life insurance benefits generally follow a distinct legal framework and may be payable directly to designated beneficiaries. However, excessive premiums and certain other circumstances can create disputes concerning the relationship between the policy and the estate.

30. Which law applies when a French national dies abroad?

For many cross-border successions, Regulation (EU) No 650/2012 applies. The general rule is the law of the deceased’s habitual residence at death, but the person may choose the law of a State whose nationality they possess.

31. Does French law automatically apply to a foreign national who owns a house in France?

Not necessarily. The applicable law is generally determined by the EU Succession Regulation where it applies. The location of French property remains relevant for certain matters, including registration and rights in rem, but does not automatically make French law govern the entire succession.

32. Can a person choose French law for their inheritance?

Yes, where the requirements of Article 22 of Regulation 650/2012 are satisfied. A person may choose the law of a State whose nationality they possess at the time of the choice or at death.

33. What is the European Certificate of Succession?

It is a document designed to establish inheritance rights, the status of heirs or legatees, and certain powers of executors or administrators across participating EU Member States.

34. Are spouses and PACS partners exempt from inheritance tax?

Qualifying inheritances received by a surviving spouse or PACS partner are generally exempt from French inheritance tax. However, the PACS partner still needs a valid legal basis, usually a will, to inherit.

35. What happens to an estate when no heirs can be found?

The estate may be treated as vacant and administered under the statutory rules governing vacant successions. The State’s property administration service may preserve the assets, deal with creditors, and take the necessary steps to establish whether heirs exist.

Further Reading and Official Legal Sources

The following official sources provide the primary legislation, administrative explanations, and European framework relevant to French succession law.

1. French Civil Code — Succession Law, Articles 720–892
Légifrance – Title I: Successions

2. French Civil Code — Heirs and Intestate Succession, Articles 731–767
Légifrance – Heirs

3. French Civil Code — Testamentary Dispositions, Articles 967–1047
Légifrance – Testamentary dispositions

4. Service-Public — Rules of Inheritance
Service-Public – Inheritance rules

5. Service-Public — Making a Will
Service-Public – Make a will

6. Service-Public — Accepting or Renouncing an Inheritance
Service-Public – Inheritance options

7. Service-Public — Declaration of Succession
Service-Public – Declaration of succession

8. Notaires de France — Succession and Estate Administration
Notaires de France – Succession

9. European e-Justice Portal — Succession in France
European e-Justice Portal – Succession

10. Regulation (EU) No 650/2012 on Succession
EUR-Lex – Regulation 650/2012

11. European e-Justice Portal — Which Country’s Law Applies?
European e-Justice Portal – Applicable law

12. Hague Conference on Private International Law — Testamentary Dispositions
HCCH – Convention on the Form of Testamentary Dispositions

This article provides general legal information about French succession law. The outcome of an individual inheritance matter depends on the family relationships, the applicable matrimonial property regime, the existence and terms of wills and gifts, the composition of the estate, and any relevant international elements.