In summary…
If you are living abroad at the time of your death, your estate is generally governed by the law of your country of residence. usual residence, for all your assets, including those remaining in France. You can replace this criterion with the law of your Nationality, provided that it is written in a will.
Our position: as soon as your habitual residence is outside France, the applicable law must be chosen in writing, after comparing what each law provides for your children and your spouse. Doing nothing means letting the law of another country decide, sometimes without any provision for the children.
«"I have been living outside Europe for six years, my apartment and my securities account have remained in France: under which law will my children inherit?" The default answer is surprising: it is neither the law of the place where the assets are located, nor French law because you are French.
1. A single law for all assets: the law of habitual residence
Since 2015, European regulations no longer distinguish between movable and immovable property.
The European regulation on succession applies to persons who have died from the August 17, 2015. Its basic rule: the law of the state where the deceased had their habitual residence at the time of death governs the succession. in its entirety. An apartment in Lyon, a securities portfolio and a foreign account are all subject to the same law, that of your last country of residence.
This law determines who inherits, in what proportions, what share you can freely bequeath and what is reserved for children, as well as the rights of the surviving spouse. Exception: if all the circumstances clearly demonstrate a stronger connection with another state, that state's law applies.
The regulation does not stipulate a minimum period of residence: the authority assesses all the circumstances of the deceased's life, in the years preceding and at the time of death (duration and regularity of presence in the State, reasons for this presence), to determine a close and stable connection. For someone who worked abroad while maintaining the center of their family and social interests in their country of origin, or who lived in several countries, nationality or the location of their principal assets may be taken into account in the assessment.
For the technician. Regulation (EU) No 650/2012 of 4 July 2012: Article 83 (application to the estates of persons who died on or after 17 August 2015), Article 21(1) (law of habitual residence at the time of death), Article 21(2) (manifestly closer connection), Article 23 (scope of applicable law, including the disposable portion, reserved portions, and division of the estate); recitals 23 and 24 (assessment of habitual residence, non-binding). Habitual residence is not automatically the same as tax domicile as defined in Article 4 B of the French General Tax Code (CGI): see the three criteria for tax residency.
2. Choosing the law of one's nationality: what a will allows
A written, revocable choice that applies to the entire succession
The regulations allow individuals to choose, for their entire estate, the law of a state of which they are a national, either at the time of the choice or at the time of death. Those with multiple nationalities can choose one of them. The legal expert refers to this as... professio juris. The choice must be on purpose and be included in a testamentary disposition, that is, a will, or result from the terms of such a document. To modify or revoke it, the required form for modifying or revoking a will must be followed.
Specifically. For a French citizen who only holds that nationality, choosing their law means choosing French law, therefore the reserved portion of the estate Half of the estate is reserved for one child, two-thirds for two children, and three-quarters for three or more children. Not choosing can, depending on the country of residence, grant complete freedom to bequeath assets. Regarding the scope of the reserved portion: Can you disinherit your children?. Both options are legitimate; what is not legitimate is arriving at one of the two without having decided on it.
For the technician. Article 22 of the Regulation (choice of national law, paragraph 1; multiple nationality, paragraph 2; form and modification, paragraphs 2 and 4; substantive validity governed by the chosen law, paragraph 3). Reservations: Article 913 of the Civil Code. Regarding the wording: forms and costs of a will.
3. Living outside the European Union: what really changes
The designated law may be that of a third country, and the referral complicates the calculation.
The regulation applies whether the designated law is that of a Member State or a third country. A French judge hearing the estate of a resident of a third country therefore applies the law of that country, unless the heirs have chosen national law. Two points should be noted: the law of a third country is understood to include its own rules of private international law when they refer to the law of a Member State; and this reference is disregarded when the law has been chosen by will.
The question of the judge remains. The courts of the state of habitual residence have jurisdiction over the entire estate. If this residence is outside the Union, the courts of a Member State where assets are located may rule on the entire estate if the deceased was a national of that State or, failing that, if it was their habitual residence, provided that no more than five years have elapsed between the end of that residence and the referral to the court; otherwise, only on the assets located there.
| Situation at death | Applicable law | Point of attention |
|---|---|---|
| Habitual residence in a Member State, no choice | Law of this State (art. 21) | Reserve or not according to this law |
| Habitual residence outside the Union, no choice | Law of the third country (Art. 20 and 21), possible referral (Art. 34) | If this law ignores the reservation, French recourse is available on property located in France (art. 913 of the Civil Code). |
| Residence outside the Union, will choosing French law | French law (art. 22), without reference | French reserve covering all heritage |
Children's recourse against assets located in France
For estates opened since November 1, 2021, if the applicable foreign law does not provide any mechanism to protect children, each person can make a... compensatory levy on assets located in France on the date of death, within the limits of the deceased's French reserved rights. Condition: the deceased or at least one of their children must be a national of a Member State of the European Union or habitually resident there. It only applies to assets located in France.
For the technician. Regulation 650/2012: Articles 4 and 10 (general and subsidiary jurisdiction), 20 (universal application), 30 (special rules on certain property), 34 (reference). Compensatory levy: Article 913, paragraph 3, of the Civil Code, as amended by Law No. 2021-1109 of 24 August 2021.
4. The law of succession is not the law of taxation
Inheritance is governed by the regulations, and the amount to be paid is governed by the tax code.
Choosing French law or the law of the country of residence does not change the tax implications. Inheritance tax depends on the tax domicile of the deceased and the heir: if the deceased was domiciled in France, all assets are taxable in France; if the deceased was a non-resident, only assets located in France are taxable, unless the heir is domiciled in France and has been for at least six of the last ten years. Tax treaties may alter this allocation. See the list of inheritance and donation agreements.
For the technician. Article 750 ter of the CGI (territoriality of inheritance tax); BOFiP BOI-ENR-DMTG-10-10-30, in particular on the assessment of domicile on the date of the event giving rise to the tax and on the crediting of taxes paid outside France according to the applicable convention.
A concrete example: three children, assets entirely in France
Situation. A 66-year-old Frenchman has been living in a country outside the European Union for eight years. He has three children and a net worth of €800,000, consisting of properties located in France.
Issue. Without a will, the law of the deceased's country of residence applies to the entire estate. Hypothetically, this law does not recognize any reserved portions, and a local will bequeaths everything to a third party.
Strategy. First option: a will that chooses French law. Second option, failing that: compensatory levy, the deceased being a national of a Member State.
Result. Under French law, the reserved portion for three children is three-quarters, or €600,000, meaning €200,000 per child before inheritance tax; the disposable portion is €200,000. The compensatory levy can reach a maximum of these same amounts, but only on assets located in France, and it must be claimed. Illustrative example, calculated using the rules in effect on October 23, 2026; assumptions: three living children, no prior gifts, net worth of €800,000 located in France.
Our position
Decide before departure, reread at each change of country
Three steps: list the countries of which you are a citizen and those where you have lived; compare, with a notary, what the law of residence and the national law provide for each child and for the spouse; draw up the will with an express choice of law, then reread it each time you move to a new country and when you leave France (Exit tax and tax domicile).
Frequently asked questions
Is a will or choice of law made before 2015 still valid?
Yes, in two cases: if it complies with the conditions stipulated by the regulations, or if it was valid under the rules of private international law in force at the time of its creation, in the deceased's state of residence or nationality. The law that could have been chosen according to the regulations is then deemed to have been chosen.
What happens if I don't choose anything?
The law of your habitual residence at the time of death applies to the entire estate. If it does not protect your children, they are entitled to a compensatory levy on your assets located in France, under the conditions described above.
Does choosing French law change my taxes?
No. It determines who inherits and in what proportions. Inheritance tax depends on Article 750 ter of the French General Tax Code and tax treaties.
Do you live outside of France, or are you preparing to leave, and do you want to know which law would apply to your children?
The initial consultation will gather information about your residences, nationalities, and assets, and prepare the questions to ask your notary. Forty-five minutes, with no obligation.
Are you a notary, lawyer, or chartered accountant? And one of your clients is moving abroad? We work in partnership on the asset inventory and the comparison of laws: the client remains yours, as does the drafting of the deed.
Book an appointment
The initial consultation is to establish your exact situation and determine if there is anything that can be done—sometimes there is nothing, and we will say so as well. Thirty minutes, with no obligation.
Book an exchange with Balmont Conseil
Alexis Sagnier, financial and real estate investment advisor, insurance broker, AMF certified. ORIAS 13003497. Updated on 23/10/2026.
Official sources consulted
- EUR-Lex: Regulation (EU) No 650/2012 of 4 July 2012 (text read in English on legislation.gov.uk, Articles 4, 10, 20, 21, 22, 23, 30, 34, 83)
- Public Service: Can you disinherit your children? What are the legal requirements and applicable laws?
- National Assembly: Ministerial response on the compensatory levy (Article 913 of the Civil Code)
- BOFiP BOI-ENR-DMTG-10-10-30: territoriality of inheritance tax (version of 12/09/2012)
