In summary…
When living abroad, three points determine the fate of the inheritance. will The safest option is a will drawn up by a notary, who designates expressly the applicable law. L'’assurance-vie In French law, it remains in principle outside the estate, with its own tax system that depends on the insured's and beneficiary's place of residence. reserved portion of the estate : under French law, a child cannot be excluded from their share; under a foreign law which does not recognize it, article 913 of the Civil Code gives your children a right to take from the assets located in France, under certain conditions.
Written by Alexis Sagnier, financial and real estate investment advisor, insurance broker, AMF certified, founder of Balmont Conseil (Lyon). ORIAS 13003497. Last reviewed: 23/10/2026.
The rules below are those of the European Union and French law. If you live outside the EU, the applicable rule also depends on the law of your country of residence: have it confirmed by a local lawyer before signing.
International Will: How to organize it when living abroad?
The most secure will is one that is received and kept by a notary, and which expressly designates the law applicable to your estate. This choice-of-law clause is crucial and should not be overlooked.
The basic rule. Within the European Union, international successions are governed by Regulation (EU) No 650/2012, known as the "Succession Regulation," which has been applicable since August 17, 2015. Without any choice on your part, the applicable law is that of the state where you had your last habitual residence at the time of your death. This applies to the entire estate, both movable and immovable property. The regulation does not apply to Denmark or Ireland. As this law follows your last habitual residence, moving house changes it: review your will each time you change countries.
The option for the law of your nationality. You can choose the law of your country of nationality, or of one of your nationalities if you have more than one. The choice must be clear and explicit, in a will or a separate declaration, and made before your death. A French citizen living abroad can thus choose French law and thus benefit from French rules regarding forced heirship (see below).
Why a notary?. A will drawn up by a notary is an authentic will. The central register of last wills and testaments lists wills deposited with a notary in France.
The European Certificate of Succession. This document is recognized in member states. It is not mandatory. Ask your notary if it will be useful to your heirs.
The international will. This is a fourth form of will, created by the Washington Convention of October 26, 1973 and introduced in France on the 1stst December 1994. In France, it requires a notary and two witnesses. It is valid regardless of the country where it was drawn up, the location of the assets, the testator's nationality, domicile, or residence. It governs the form of the document: the choice of applicable law remains a clause to be included. For details specific to each country, see our article on the law applicable to the inheritance of an expatriate.
What happens to my assurance-vie in an international inheritance?
Under French law, the capital of a assurance-vie policy is paid to the designated beneficiary, outside of the estate, unless the premiums paid are manifestly excessive.
Outside of inheritance, in principle. Article L132-13 of the French Insurance Code excludes capital paid to a designated beneficiary from the rules of inclusion in the estate for inheritance tax purposes. Therefore, in principle, it is not subject to the reduction rules that protect the heirs' reserved portion. The exception: if the premiums are clearly excessive, the contract may be included in the estate.
The beneficiary clause designates the person who receives the capital. Review it with each change of country of residence and family situation: she alone decides where the capital will go.
French taxation upon death depends on the age at which the premiums were paid.
- Bonuses paid before age 70 (Article 990 I of the General Tax Code): the share received by each beneficiary is exempt up to €152,500, across all contracts. Above this amount, the levy is 20% on the portion up to €700,000, then 31.25% on the portion above that.
- Bonuses paid after age 70 (Article 757 B of the same code): They are subject to inheritance tax on the portion exceeding €30,500. This allowance is a single allowance for all the deceased's contracts and all beneficiaries. Capitalized gains are not taxed.
If the insured or beneficiary lives abroad. For the levy under Article 990 I, the tax authorities consider two alternative scenarios: the beneficiary has been a French tax resident for at least six of the ten years preceding the death, or the insured person has a French tax resident at the time of death. If neither of these conditions applies, this levy does not apply. Regarding inheritance tax, notaires.fr indicates that France may levy taxes when the deceased was a French resident, or when the heir has been a French resident for at least six of the last ten years.
What French sources cannot verify:
- The beneficiary's country of residence levies taxes on the capital received. Its law and any applicable tax treaty determine this: a tax specialist from that country must confirm it.
- What a foreign inheritance law does to a assurance-vie contract. The "outside the estate" rule is a rule of French law. If the law applicable to your estate is foreign, do not assume that it will have the same effect.
For gifts made during your lifetime, see our article on the taxation of gifts to children from abroad.
Can you disinherit a child when you live abroad?
This depends on the law applicable to the succession: under French law, a child cannot be deprived of his reserved share, and under a foreign law which does not provide for a reserved share, the right of pre-emption of article 913 of the Civil Code can protect him on the assets located in France.
The reservation in French law. Each child is legally entitled to a share of their parent's estate: the reserved portion. The remainder, which can be freely given away or bequeathed, is the disposable portion.
- One child: half of the assets are reserved, the disposable portion is half.
- Two children: two-thirds reserved portion, one-third disposable portion.
- Three or more children: three-quarters reserve, one-quarter disposable portion.
Illustrative example (French law applicable, figures used as an example): A parent leaves two children and €900,000 in assets. Reserved portion: €900,000 × 2/3 = €600,000, or €300,000 per child. Disposable portion: €900,000 × 1/3 = €300,000.
What the applicable law changes. The law applicable to inheritance determines whether a portion of the estate is reserved for children and whether you can disinherit a family member. If you live in a country whose law does not recognize forced heirship, or if you choose to adopt that law, then French law does not automatically apply.
The right of pre-emption under Article 913. The law of August 24, 2021, created this compensatory levy for children disadvantaged by foreign law. It applies to estates opened since January 1.st November 2021, if two conditions are met:
- The foreign law applicable to the inheritance does not provide for any mechanism to protect children;
- The deceased, or at least one of his children, is at the time of death a national of a Member State of the European Union or habitually resides there.
Each child, his or her heirs or his or her assigns can then take from the assets located in France on the day of death, to recover the reserved rights given by French law, within the limit of these rights.
Our interpretation. Living abroad does not guarantee disinheritance of a child. A foreign law that does not recognize forced heirship may override the French rule, but it leaves open the possibility of legal action against assets located in France. For an unequal distribution, have it validated beforehand by a notary familiar with both legal systems. Overview: our article on international estate planning.
What we do, so that you can compare us
The will and the choice of applicable law are the responsibility of a notary or lawyer. Our expertise lies in assurance-vie, beneficiary clauses, and the organization of your financial assets before and after your death. Alexis Sagnier, founder of Balmont Conseil (Lyon, for nearly 14 years), is a financial investment advisor and member of ANACOFI, an insurance broker, ORIAS registration number 13003497. The firm is not independent and receives commissions on the contracts it sells. If you wish to discuss your situation with us, the first step is an initial consultation: you tell us your current circumstances, and we explain how and where we can help.
Sources
- Your Europe, «Planning your cross-border succession in the EU»
- notaires.fr, "EU Regulation No. 650/2012 on international successions"«
- Paris Chamber of Notaries, "Inheritance Law: What Changes in August 2015"«
- Paris Chamber of Notaries, "What is an international will?"«
- Paris Chamber of Notaries, "The Preservation of Wills"«
- Paris Chamber of Notaries, "Is assurance-vie outside the estate?"«
- economie.gouv.fr, "What is the taxation of assurance-vie?"«
- BOFiP, BOI-TCAS-AUT-60, levy on insurance capital in the event of death
- notaires.fr, "Expatriation: the taxation of international inheritances"«
- notaires.fr, glossary, "Disposable portion"«
- notaires.fr, «Respect for the principles of the Republic» (law of August 24, 2021)
- National Assembly, written question no. 7936, reply from the Ministry of Justice (Official Journal of 21 November 2023)
