In brief. Two questions arise when the owner of a French home dies: who inherits it and what tax is due. Who inherits is decided by the law governing the whole succession. Under EU Regulation 650/2012, for deaths on or after 17 August 2015, that is the law of the country where the owner was habitually resident at death, unless the owner chose in a will the law of a country of which he or she is a national. French law reserves part of an estate for children: half with one child, two thirds with two, three quarters with three or more. Tax is a separate matter. France taxes French property on death even when the owner and the heirs live abroad; each child has a €100,000 allowance from each parent, the rates run from 5% to 45% and a surviving spouse or PACS partner is exempt. A notaire should review your position soon after you buy.
This page is general information, not advice. Successions turn on nationality, residence, family and tax treaties; take advice from a notaire and, where relevant, a lawyer in your own country.
Which law decides who inherits
Regulation 650/2012 applies in every EU member state except Denmark and Ireland. A French notaire applies it to the estate of a foreign owner. Its main rules are these.
| Rule | Article | What it means for a French home |
|---|---|---|
| Deaths covered | Article 83 | Successions of people who die on or after 17 August 2015 |
| Default law | Article 21 | The law of the state of habitual residence at death, unless the person was manifestly more closely connected with another state |
| Choice of law | Article 22 | A person may choose the law of a state of which he or she is a national, at the time of the choice or of death, expressly in a will or similar disposition |
| Any country's law | Article 20 | The law designated applies even if it is not that of an EU member state, so a British or Swiss national can choose British or Swiss law |
| One law for everything | Article 23 | The chosen or default law governs the whole estate, including heirs' shares, the reserved shares and the disposable part |
| Matters left to French law | Article 1(2)(k) and (l) | The nature of property rights and registration in the French land registry remain French |
| Tax excluded | Article 1(1) | The Regulation does not deal with tax |
| European Certificate of Succession | Articles 62 and 63 | An optional certificate heirs can use in another member state to prove their status and rights |
Where the owner had several nationalities, any of them can be chosen.
French reserved heirship
Article 912 of the Civil Code defines the réserve héréditaire as the part of an estate that the law passes, free of charges, to certain heirs; the rest is the quotité disponible, which the owner may leave freely. Under article 913 children are the reserved heirs.
| Children at death | Reserved for the children together | Freely disposable |
|---|---|---|
| One | One half | One half |
| Two | Two thirds | One third |
| Three or more | Three quarters | One quarter |
Gifts made during life count against these limits as well as legacies in a will. Where French law applies and there is no will, a surviving spouse whose children are all children of both spouses chooses between the usufruct of the whole estate and one quarter in full ownership; if any child is not a child of both, the spouse receives one quarter in full ownership (article 757).
When a foreign law applies
A foreign owner can choose the law of his or her nationality. Some laws, such as English law, do not reserve a share for children. Two French rules then matter.
- In two judgments of 27 September 2017 (nos. 16-13.151 and 16-17.198) the Cour de cassation held that a foreign law which does not know reserved heirship is not in itself contrary to French international public policy.
- Since 1 November 2021 article 913 adds a compensatory levy. Where the deceased or at least one child is, at death, a national of an EU member state or habitually resident in one, where the foreign law governing the succession gives children no protective reserved share, each child may take from the assets located in France at death enough to restore the reserved share French law would give, but no more.
A choice of law made to leave everything to a spouse may therefore not protect French property against a child's claim. This is a point to settle with a notaire when you buy and when you write your will.
French inheritance tax on a French home
Article 750 ter of the Code général des impôts sets the reach of French gift and inheritance tax.
- If the deceased was tax domiciled in France, worldwide assets are taxable.
- If the deceased lived abroad, French property is taxable in France, including property held indirectly through a company in which the family holds more than half and whose assets are mainly French property.
- An heir tax domiciled in France for at least six of the previous ten years is taxed in France on everything received, wherever it is.
A tax treaty between France and the other country can change this allocation, so check whether one applies.
Each heir is taxed on his or her net share after an allowance (article 779): €100,000 for each child from each parent, €15,932 for each brother or sister and €7,967 for each nephew or niece, with a separate €159,325 allowance for a disabled heir. A surviving spouse or PACS partner is exempt from inheritance tax (article 796-0 bis).
| Net taxable share, children and parents | Rate |
|---|---|
| Up to €8,072 | 5% |
| €8,072 to €12,109 | 10% |
| €12,109 to €15,932 | 15% |
| €15,932 to €552,324 | 20% |
| €552,324 to €902,838 | 30% |
| €902,838 to €1,805,677 | 40% |
| Above €1,805,677 | 45% |
Between brothers and sisters the rate is 35% up to €24,430 and 45% above; between relatives to the fourth degree it is 55% and between unrelated people 60% (article 777).
Gifts during life
Gifts use the same allowances and scales as inheritance. Gifts made more than fifteen years before a later gift or death are not added back (article 784), so the €100,000 allowance between a parent and each child is available again every fifteen years. A common step is to give the bare ownership of a property while keeping the usufruct. Tax is then charged only on the value of the bare ownership, set by the age of the person keeping the usufruct (article 669).
| Age of the usufructuary | Value of the usufruct | Value of the bare ownership |
|---|---|---|
| Under 21 | 90% | 10% |
| 21 to 30 | 80% | 20% |
| 31 to 40 | 70% | 30% |
| 41 to 50 | 60% | 40% |
| 51 to 60 | 50% | 50% |
| 61 to 70 | 40% | 60% |
| 71 to 80 | 30% | 70% |
| 81 to 90 | 20% | 80% |
| 91 and over | 10% | 90% |
The gift itself falls outside the Succession Regulation, although the law governing the succession decides how earlier gifts are counted when the heirs' shares are calculated.
What to do
- List your nationalities, your country of residence and where your assets are.
- Decide with a notaire whether to make a will containing a choice of law and in which form.
- Check your matrimonial property regime, which the Regulation does not cover and which can decide what part of the house was yours to leave.
- Decide how to buy: in one name, jointly or through a company; see buying through an SCI and how to buy property in France.
- Ask a tax adviser in each country how French inheritance tax interacts with your own.
- Keep the deed, the will and the notaire's details where your heirs can find them.
Related guides: French property taxes, capital gains for non-residents and useful contacts, which explains how to find a notaire.
Frequently asked questions
Does French law decide who inherits my French house?
Not necessarily. For deaths since 17 August 2015 the law of your habitual residence at death governs the whole estate, unless you chose in your will the law of a country of which you are a national.
Can I leave my French home entirely to my spouse?
Under French law children have a reserved share, so not where French law governs and you have children. If you validly choose a foreign law without reserved heirship, the choice is recognised, but since November 2021 a child may still claim compensation from French assets where you or a child is an EU national or EU resident.
Is French inheritance tax due if we live abroad?
Yes on French property, whatever your residence, unless a tax treaty provides otherwise. If the deceased or an heir is French tax resident, the scope is wider.
Does the EU Regulation apply to British owners?
The United Kingdom is not bound by it, but a French notaire applies it to a British owner's French estate. A British national can choose British law in a will.
Last updated: 11 October 2026