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Complex estates
Successions that get stuck are almost always those that haven't been prepared for.
Property abroad, a non-resident heir, children from two unions, a house that no one wants to sell, a business without a designated buyer: each situation has its rule, and a tool that avoids the blockage if it is put in place in time.
Four situations
What complicates an inheritance, and the tool that unblocks it.
Civil law follows the last residence of the deceased; the tax depends on their domicile, that of the heirs, and tax treaties. A will that chooses the national law establishes the rule in advance.
The children of the spouse do not inherit without a will, and pay 60% without simple adoption. Assurance-vie, joint donation-partage and simple adoption are decided during your lifetime.
No one is obliged to remain there (Article 815 of the Civil Code), but selling often requires everyone's agreement. donation-partage or a SCI organizes the exit before it lands.
International Succession
Which law decides, which country taxes.
| The question | The rule | What can be decided beforehand |
|---|---|---|
| Who inherits? | The law of last habitual residence, for deaths since August 17, 2015 | Choosing one's national law by will (Regulation No. 650/2012) |
| Do the children keep their reserve? | If foreign law does not recognize it, they can levy it on assets located in France since the law of August 24, 2021 | Distribute the assets while knowing this rule |
| Which country is taxing? | France taxes assets located in France, and everything if the deceased was domiciled there or if the heir lived there for 6 out of 10 years. | Check the tax treaty between the two countries |
| How to prove one's status as an heir? | A European Certificate of Succession, recognized throughout the Union | Appoint a notary in the country where the main assets are located. |
The country sheets in our expatriation guide indicate, destination by destination, the existence of an inheritance agreement with France.
Frequently asked questions
What clients ask us.
What to do when an heir blocks the sale of a property?
Heirs holding at least two-thirds of the rights can request court authorization to sell (Article 815-5-1 of the Civil Code). Before resorting to this, a detailed mediation, including an assessment of each party's rights and value, often resolves the situation.
My partner has children from another relationship: how can I protect them all?
A joint gift-partition allows a couple to make gifts together to their children together and to each child's children (Article 1076-1 of the Civil Code). Assurance-vie provides a comprehensive benefit, with €152,500 tax-free per beneficiary, even if they are not a relative (Article 990 I of the French General Tax Code).
I live abroad and I own property in France: what will my children pay?
At least French taxes apply to assets located in France, and, if one of them has lived in France for 6 out of the last 10 years, to everything they receive (Article 750 ter of the French General Tax Code). A tax treaty can prevent double taxation: that's the first thing to check.
