Inheritance: The deceased had children; who inherits what?

When the deceased leaves children, they are the primary heirs. Without a will, they share the estate equally. If there is a surviving spouse, they inherit in all cases: their share depends on whether or not there are children from the marriage. A civil partner (PACS) or cohabiting partner has no inheritance rights, except through a gift made in their favor. The deceased cannot disinherit their children: a minimum share, known as the reserved portion, is due to them.

This page assumes that French law applies. It does not deal with matrimonial property regimes other than community property acquired after marriage, blended families (children from both common and non-common marriages), assurance-vie, or inheritances with a foreign element.

Who inherits without a will

The law classifies heirs into four orders. The first includes children and their descendants. The second includes parents, siblings, and their descendants. The third includes ascendants other than parents, and the fourth includes collateral relatives other than siblings and their descendants. Each order excludes the following ones.

All children have the same rights and share the inheritance equally.

Special cases involving children

• The child adopted through simple adoption inherits from both his birth family and his adoptive family.
• The child adopted through full adoption He loses his rights to the estate of his biological parents. He inherits from his adoptive parents.
• The grandchild inherits in place of his parent, by representation, in three cases: his parent is deceased, his parent renounces the inheritance, or his parent is unworthy to inherit.

The surviving spouse: two options when the children are shared

The surviving spouse inherits in all cases. Their share depends on the other heirs and the matrimonial property regime. The official information sheet presents the case of community property acquired after marriage.

When all the children are shared by the couple, the spouse has a choice between two options:

1. The usufruct of the entire estate. The children receive the bare ownership of the entire property.
2. Full ownership of a quarter. The children receive full ownership of three-quarters.

Usufruct is the right to use a property and receive its income without owning it. The bare owner can neither use the property nor receive its income.

Any heir may request in writing that the spouse choose their heir. If the spouse does not make their choice known in writing within three months, they are granted the usufruct of the entire estate. The same applies if the spouse dies without having made a choice.

If the deceased made a gift to their spouse upon their death, the spouse's share may differ. The conversion of the usufruct into an annuity or a lump sum and the fate of the property are each addressed on their own page.

The reserved portion of the estate: a share that the deceased cannot withdraw

Children and their descendants are forced heirs. They cannot be excluded from the inheritance: they are legally entitled to a share, known as the reserved portion. The remainder, the disposable portion, can be freely bequeathed, by will, to an heir or a third party.

Example from the official record: an estate of €200,000 and three children. The children share three-quarters, or €150,000, which amounts to €50,000 each. The remaining quarter can be given to whomever the deceased wishes.

An heir who has not received a share equal to their statutory share may bring an action for reduction. A holographic will must be entirely handwritten, dated with the day, month, and year, and signed. The page on statutory shares details the available remedies.

What each child pays

Each child benefits from a €100,000 allowance on their share. This allowance applies upon the death of each parent, for each child. The direct line tax brackets then apply to the share exceeding the allowance.

The surviving spouse is exempt from inheritance tax.

Three points to know.

• Previous gifts count. The tax authorities take into account gifts made during the deceased's lifetime. These are added to the heir's share. Gifts made more than 15 years prior are excluded.
• The grandchild who represents his parent The allowance and tax scale of the represented heir are applied. The allowance is shared if there are several heirs.
• The inheritance declaration The declaration must be filed within 6 months of the death, or 12 months if the death occurred abroad. An exemption from filing exists in certain cases: the conditions for this exemption should be verified with the official source (information sheet on inheritance tax returns) before waiving the obligation to file.

For the PACS partner, inheritance rights have their own dedicated page: consult it or ask for advice for your case.

After the death: accept, renounce, remain in joint ownership

The choice of each heir

No one can force an heir to choose for four months. After this period, a creditor, a co-heir, a subsequent heir, or the State can compel them to do so through extrajudicial means, and they then have two months to decide. If no one compels them, they have a maximum of ten years to make their decision.

There are three choices:

• Pure and simple acceptance. The heir receives his share and pays the debts of the deceased and the expenses incurred by the death.
• Acceptance up to the amount of the net assets. He does not pay debts that exceed the value of the deceased's assets. An inventory must be filed with the court clerk within two months of the declaration of acceptance.
• Renunciation. The heir is deemed not to have been an heir. His descendants inherit in his place.

Proof of heirship

Depending on the amount of the inheritance, a statement signed by all the heirs is sufficient, or a notary draws up a certificate of heirship.

Joint ownership

Until the estate is divided, the deceased's assets belong to all the heirs: this is joint ownership. Day-to-day management decisions require a two-thirds majority. More significant decisions, such as the sale of real estate, generally require unanimity, with exceptions provided by law. Each co-owner can request the division of the estate, which ends the joint ownership.

Numerical example (fictitious profile)

Situation. Pierre has passed away. He was married to Claire, 66. They have two children. Pierre left neither a will nor a survivorship clause, and made no gifts to his children. His estate is valued at €600,000, net of debts and expenses (based on a hypothetical situation). None of the children have a disability.

Issue. Claire must choose between the two options. What does each child receive, and what fees does each child pay?

Strategy. Apply each option, then the €100,000 allowance per child and the direct line tax scale. In option 1, the children's bare ownership is valued using the scale in Article 669 of the French General Tax Code (CGI). Claire is under 71 years old: usufruct 40 %, bare ownership 60 %.

Result.

Claire is exempt. The difference in inheritance tax between the two options is €18,000 upon Pierre's death.

This table compares only the inheritance rights calculated at the time the estate is opened. It says nothing about income, asset management, or what happens after Claire's death. In option 1, the children are bare owners: they can neither use the assets nor receive any income from them. The calculation does not take into account the tax allowance applicable to the primary residence.

This profile is fictitious. The figures illustrate the calculation and do not predict your situation.

What changes depending on your situation

• Marriage and the matrimonial property regime.
• Children all shared by the couple, or not : the spouse's share is not the same.
• A gift to the surviving spouse or a will.
• Gifts already made to children : they are taken into account in the calculation of rights.
• A child who renounces, predeceased or adopted : the parts move.
• The applicable law and a situation abroad : not addressed here.

The rule depends on your situation. No results are guaranteed.