Inheritance: The deceased had no children; who inherits what?

Without a will and without children, the distribution of an estate depends primarily on the deceased's marital status. If married, the spouse inherits in all cases: half the estate if both parents are alive, three-quarters if only one parent is alive, and the entire estate if both are deceased. If unmarried, the parents and siblings inherit, followed by the siblings alone. The spouse and civil partner are exempt from inheritance tax. A sibling is exempt only under three conditions.

This page deals with intestate succession in the absence of children (the case of a deceased person who did not leave a will), the share reserved for the surviving spouse, inheritance rights based on kinship, and the choice to accept or renounce an inheritance. It does not cover the contents of a marriage contract, a gift to the surviving spouse, or a assurance-vie policy, nor does it address estates involving assets located abroad.

The four orders of heirs

Without a will, the law classifies heirs into four categories:

1. children and their descendants; ;
2. parents, siblings and their descendants; ;
3. ascendants other than parents; ;
4. collateral relatives other than brothers and sisters and their descendants.

«"Each of these four categories constitutes an order of heirs that excludes the subsequent ones." Without children or descendants, the first order has no heirs. The surviving spouse, however, inherits in all cases: their share depends on the presence of children and the marital property regime.

The deceased was married

For a deceased married person without children, service-public.gouv.fr provides the following shares:

These shares correspond to the regime of community property acquired after marriage. The information sheet specifies that this distribution "may be different if the spouses have entered into a marriage contract." This page does not address this case.

The spouse's share may also differ if the deceased made a gift to the surviving spouse.

Parents also have a right of return: this is the right to take back the property they had given to their child.

The deceased was not married.

The parents and siblings are the ones who inherit:

Half-brothers and half-sisters have the same rights as full brothers and sisters.

For a deceased person who has no siblings, the information sheet on service-public.gouv.fr concerning deceased persons without children indicates that the estate goes to their ascendants. First, the estate is divided into two equal shares, one for each parent's line (maternal and paternal). The division within each line is not detailed here. If there are no living ascendants, the estate goes to uncles, aunts, cousins, and other relatives.

Nephews and nieces are not included in this record. Another record lists the descendants of siblings in the second order, which excludes subsequent descendants, including those of ancestors other than parents. Therefore, a deceased person who leaves a nephew or niece is a case that should be verified with the source. Their inheritance share is not addressed here.

The civil partner, the cohabiting partner, the ex-spouse

For civil partners and cohabiting partners, two fact sheets on service-public.gouv.fr are worded differently. The fact sheet on inheritance rules mentions a gift. The fact sheet on exemptions mentions, for civil partners, a will of the deceased. Their situation should therefore be verified with the source, or with a professional, before making any decisions. For former spouses, the table in the fact sheet on inheritance rules answers "No" to the question of inheritance rights.

With a will: the share reserved for the spouse

In the absence of children, the spouse is the forced heir. One quarter of the estate is reserved for them. The remaining three-quarters can be freely allocated to an heir or a third party.

The example from service-public.gouv.fr: for an estate of €200,000, the spouse receives €50,000 and €150,000 can be allocated freely.

Inheritance rights according to the relationship between relatives

The values below are those from the service-public.gouv.fr record verified on 19/08/2026.

For a disabled person, an allowance of €159,325 is added to that of a sibling and a nephew or niece. The information sheet also mentions this €159,325 allowance for other situations; how it interacts with the €1,594 allowance should be checked in the information sheet.

The exemption of the brother or sister

A brother or sister is exempt if three conditions are met at the time of death:

• to have been domiciled with the deceased on a constant basis for the 5 years preceding the death; ;
• to be single, widowed, divorced or legally separated; ;
• be over 50 years old or have a disability that prevents you from working.

If a condition is not met, there is no exemption. The allowance then applies to the share received.

Numerical example (fictitious profile)

Situation. Patrick, 58, is single. He has no children and both his parents are deceased. He leaves behind a sister, Hélène, and has not made a will. His net worth is €400,000. For simplicity, we assume he has no debts, no assurance-vie, and no prior gifts, and that Hélène does not meet the three conditions for exemption (hypothetical scenario assumptions).

Issue. Who inherits, and what rights are due?

Strategy. Apply the legal order: if there is no living parent, siblings inherit the entire estate. Then apply the inheritance tax rates for each sibling, after a deduction of €15,932.

Result.

If Hélène met all three conditions for exemption, the inheritance tax would be zero. If Patrick had been married, with both his parents deceased, his husband would have inherited the entire estate, tax-free.

This profile is fictitious. The calculation does not take into account any other elements of the estate. The figures illustrate the calculation. They do not predict your situation.

Accept or decline

The heir has three options: accept unconditionally, accept up to the value of the net assets, or renounce the inheritance. No one can force them to exercise this option for a period of four months. According to the information sheet, "if no one forces you to make a choice, you have a maximum of 10 years to decide." After this period, the heir is considered to have renounced the inheritance. The information sheet outlines cases where the 10-year period does not apply.

What changes depending on your situation

• The matrimonial property regime. The spouse's shares presented here assume the community of property acquired after marriage.
• A will or a gift to the surviving spouse. They can change the distribution.
• The parents who are still alive and the composition of the sibling group.
• The conditions for exemption for the brother or sister. They are valued on the day of death.
• A disabled heir. A specific allowance is added.
• The property that the parents had given to their child. They are subject to the right of return.

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