Choosing Applicable Law for a French Succession

Choosing applicable law for a French succession can be one of the most important estate-planning decisions for an international family. If you live in France, own French property, have foreign nationality or expect heirs in several countries, the law governing your succession may decide who inherits, in what shares and with what powers.

Under EU Regulation 650/2012, the default rule is based on the deceased's habitual residence at death. But a person can often choose the law of their nationality to govern their succession as a whole. This is sometimes called professio juris, a choice of law made in a will or other disposition of property upon death.

This guide explains the rule in plain English and how a French notaire applies it in practice. It does not replace bespoke advice: the wording of the will, the countries involved, matrimonial property, tax and forced-heirship issues all matter. If you need a bilingual notaire to review a French succession plan, FrenchNotaires can match you with an English-speaking notaire, free of charge, usually within about 48 hours.

Why applicable law matters

The applicable succession law determines core civil-law questions. It can affect:

• who inherits if there is no will;

• whether children, spouse or other relatives have protected rights;

• the validity and effect of a will;

• the powers of heirs, executors or administrators;

• liability for estate debts;

• how the estate is administered and divided.

For families used to common-law systems, this can be surprising. A will drafted in England, the United States or Australia may not produce the expected result when French real estate or French residence is involved. Conversely, a person living in France may be able to choose their national law to create more continuity with their home-country planning.

The default rule: habitual residence

EU Regulation 650/2012 provides that, unless the Regulation says otherwise, the law applicable to the succession as a whole is the law of the state where the deceased had their habitual residence at the time of death.

Habitual residence is not just the address on a tax form. The Regulation requires an overall assessment of the deceased's life in the years before death and at death. Relevant factors include the duration and regularity of presence in a country, and the reasons and conditions for that presence.

This rule can apply even if the law selected is not the law of an EU Member State. The Regulation is designed to provide one law for the succession as a whole, rather than splitting movable and immovable assets between different systems.

There is also an exceptional escape clause where all circumstances show that the deceased was manifestly more closely connected with another state. This is not a planning tool to rely on casually. A clear will is usually safer than leaving heirs to argue about habitual residence after death.

Choosing the law of your nationality

Article 22 of EU Regulation 650/2012 allows a person to choose the law of the state whose nationality they possess at the time of making the choice or at the time of death. If a person has several nationalities, they may choose the law of any of those states.

The choice must govern the succession as a whole. You cannot normally choose English law for your French house and French law for your bank account under Article 22. The point of the Regulation is unity: one succession law for the estate.

The choice must be made expressly in a declaration in the form of a disposition of property upon death, or be demonstrated by the terms of such a disposition. In practice, this usually means clear wording in a will.

Rule	What it means	Example
Default law	Law of habitual residence at death.	A British national habitually resident in France may have French succession law apply by default.
Choice of law	Law of one of your nationalities, chosen in a will or death disposition.	A British national living in France may choose the law of their nationality to govern the succession.
Multiple nationalities	You may choose any state whose nationality you have at the time of choice or death.	A dual French-Canadian national may need advice on which national law fits the family plan.

What the chosen law covers

The chosen law, or the default applicable law if no choice is made, governs the succession as a civil-law matter. EUR-Lex summaries of the Regulation state that it governs matters such as the determination of beneficiaries and shares, capacity to inherit, the powers of heirs and administrators, liability for debts and the sharing-out of the estate.

For example, the law may decide whether a surviving spouse receives a particular share, whether children have protected rights, whether an executor has authority to sell property, or whether a beneficiary can receive a specific asset.

For a French notaire, the applicable law analysis is practical. It guides the acte de notoriété, the recognition of heirs, the drafting of property transfer documents and the handling of any foreign will or probate document.

What the choice of law does not cover

A choice of succession law is powerful, but it is not magic. It does not automatically govern every issue around death and property.

• Tax: inheritance tax remains governed by French tax rules and tax treaties where applicable.

• Matrimonial property: the ownership of assets between spouses may be governed by a separate matrimonial regime.

• Lifetime gifts: donations may have their own French civil and tax rules.

• Land registration: French real estate still requires French notarial and land-registry formalities.

• Company law: shares in companies may raise company-law restrictions or approval clauses.

• Foreign mandatory rules: some non-EU states may not apply the Regulation in the same way for assets on their territory.

This distinction matters. A person may choose their national succession law and still have French inheritance tax on French assets. A French notaire may apply foreign succession law while still preparing French real-estate transfer acts.

Common French scenarios

British or Irish owner living in France

If you are habitually resident in France, French law may apply by default to your succession. A choice of national law in a will may help align your French estate planning with your home-country expectations, but it must be drafted carefully and coordinated with tax and family advice.

US, Canadian or Australian owner with a French property

If you live outside France but own French real estate, foreign law may govern succession shares depending on your habitual residence and any valid choice of law. French notarial steps still apply to the French property, and French inheritance tax may apply to French-situated assets.

Dual nationals

A dual national can choose the law of any nationality they possess at the time of choice or death. This can be useful, but it also creates a responsibility to compare the consequences. The best choice may depend on children, spouse, prior marriage, tax treaties, asset location and future residence plans.

International couples

For couples, succession law cannot be reviewed in isolation. The notaire may first need to identify the matrimonial property regime, because it determines what belongs to the estate in the first place. Only then does succession law decide who inherits the deceased's share.

How to make the choice safely

The safest method is to include a clear choice-of-law clause in a valid will. The clause should identify the law chosen and the nationality supporting that choice. The will should also be coordinated with any foreign will, French property deeds, marriage contract and beneficiary designations.

In practice:

1. List your nationalities and countries of residence.

2. List your assets, especially French real estate and foreign assets.

3. Identify your family situation: spouse, partner, children, stepchildren and dependants.

4. Ask a notaire whether a choice of national law is useful.

5. Draft the will with clear choice-of-law wording.

6. Check tax separately, especially for French property and foreign heirs.

7. Tell your family or advisers where the will is stored.

A handwritten will can sometimes be valid, but international estates are rarely the best place for improvised wording. The cost of a notarial review is usually small compared with the cost of a family dispute after death.

Need to choose succession law for French assets?

A bilingual notaire can review your nationality, residence, French property and existing wills before you make a choice. Speak to a Notaire.

When to review an existing will

Review your will if any of the following changes occur:

• you move to or from France;

• you buy or sell French property;

• you marry, divorce, enter a civil partnership or change matrimonial regime;

• you acquire or lose a nationality;

• you have children, stepchildren or a blended family situation;

• you create an SCI or company structure;

• tax residence changes for you or key heirs;

• you already have wills in several countries.

Old wills may still be valid, but they may not contain a clear choice of law. They may also revoke each other accidentally. Ask the notaire to read the revocation clauses and confirm whether one will cancels another.

The notaire's role

A French notaire can help before and after death.

Before death, the notaire can explain whether a choice of law is available, how it interacts with French forced heirship, whether a French will is appropriate and whether estate planning tools such as donation, usufruct or SCI should be considered.

After death, the notaire identifies the applicable law, reads the will, gathers foreign documents, prepares the acte de notoriété, handles French property and coordinates the inheritance tax declaration where needed. If foreign law applies, the notaire may request a certificate of custom, foreign legal opinion or probate documents to apply that law correctly.

Frequently Asked Questions

What law applies to a French succession by default?

Under EU Regulation 650/2012, the default rule is usually the law of the state where the deceased had habitual residence at the time of death, subject to exceptions and any valid choice of law.

Can I choose English law for my French property?

You may be able to choose the law of your nationality to govern your succession as a whole. The choice is not normally limited only to French property and should be drafted in a will with notarial advice.

Can I choose any law I like?

No. Article 22 limits the choice to the law of a state whose nationality you have at the time of making the choice or at the time of death. Dual nationals may choose the law of any of their nationalities.

Does choosing applicable law avoid French inheritance tax?

No. Succession law and inheritance tax are separate. French inheritance tax may still apply to French assets or wider assets depending on tax residence and treaties.

Does a choice of law avoid French forced heirship?

It may change the civil-law rules governing shares, but the result depends on the chosen law, family situation and possible French or foreign mandatory rules. Get advice before relying on it.

How do I make a choice of law?

Usually by including a clear clause in a valid will or other disposition of property upon death. The clause should identify the national law chosen and be coordinated with your wider estate plan.

What if I already have a foreign will?

Ask a French notaire to review it. The will may contain an express or implied choice of law, or it may need updating to avoid uncertainty for French assets.

Do I need a French will as well as a foreign will?

Not always. Sometimes one well-drafted international will is better; sometimes separate wills are practical. The key is to avoid accidental revocation and inconsistent choice-of-law clauses.

Review your French succession plan with a bilingual notaire

Applicable law should be chosen before a problem arises, not after death. FrenchNotaires can match you with a bilingual notaire within 48 hours. For international families with Paris property, you can also start from Notaire Paris.

Related guides

• Cross-Border & International Matters | French Notaires

• French Property for Non-Residents

• Cross-Border Inheritance in France

• EU Succession Regulation and French Estate Planning

• French Will vs English Will

• French Forced Heirship Rules

• Inheritance Tax in France for Foreign Heirs

Sources

• EUR-Lex: Regulation (EU) No 650/2012 on succession

• EUR-Lex summary: EU succession regulation

• Notaires de France: EU Regulation 650/2012 on international successions

• Notaires du Grand Paris: applicable law in international successions

• Your Europe: planning cross-border inheritance in the EU

• Service-public.fr: when a notaire is required for a succession

This guide is for general information only and does not constitute legal or tax advice. For your specific case, speak to a French notaire; FrenchNotaires can match you with a bilingual notaire within 48 hours.