Cross-Border Inheritance in France
- 23 mai
- 8 min de lecture
Cross-border inheritance in France arises when the deceased, the heirs, the assets or the relevant documents are connected to more than one country. A British owner of a French holiday home, a US heir inheriting a Paris apartment, a French resident with children abroad or an international couple with assets in several countries can all face French notarial steps.
The difficulty is that several questions run in parallel. Which law governs the succession? Which assets are taxable in France? Which notaire handles French property? What documents must foreign heirs provide? Can heirs sign from abroad? And how do foreign wills, probate documents, apostilles and translations fit into the French process?
This guide focuses on the practical issues for foreign heirs and families with French assets. If you need help from a bilingual notaire, FrenchNotaires can match you with an English-speaking French notaire, free of charge, usually within about 48 hours.
In this guide
When an inheritance is cross-border
A succession becomes cross-border as soon as one important element is outside France. This is common in French notarial practice.
The deceased lived outside France but owned French real estate.
The deceased lived in France but had foreign nationality or foreign assets.
One or more heirs live abroad.
A foreign will, grant of probate, trust document or court order must be used in France.
French inheritance tax may interact with foreign estate tax or inheritance tax.
The deceased made a choice of law in a will under EU succession rules.
The French notaire's work is usually limited to the French legal and tax consequences, but they must understand enough of the foreign context to prepare valid French acts and avoid conflicts between systems.
When a French notaire is needed
A French notaire is usually needed when the estate includes French real estate. Service-public.fr explains that a notaire is required in a succession where there is a real-estate asset, a will, a donation between spouses, a previous donation, a marriage contract or the need for an acte de notoriété (deed proving heirship).
The notaire may prepare several acts:
acte de notoriété, identifying the heirs and their rights;
attestation immobilière, transferring French real estate into the heirs' names;
French inheritance tax declaration, if required;
inventory, where useful or required;
sale deed if the heirs sell the inherited property;
partition deed, partage, if assets are divided between heirs.
You can choose a notaire in France even if you live abroad. For practical reasons, heirs often choose a notaire near the French property or one used to international families and English-language communication.
Which law applies to the succession?
In many cross-border files, the first legal question is not tax. It is succession law: who inherits, in what shares, and with what powers?
EU Regulation 650/2012 provides that, as a general rule, 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. The Regulation also allows a person to choose the law of their nationality to govern their succession, usually in a will.
Habitual residence is a factual assessment. The authority dealing with the succession looks at the deceased's life in the years before death and at the time of death, including the duration and regularity of presence in a country and the reasons for being there.
Situation | Possible result | Point to check |
British national habitually resident in France | French succession law may apply unless a valid choice of national law was made. | Will wording and post-Brexit private international law analysis. |
US resident owning French property | Foreign succession law may govern inheritance shares, but French notarial and tax steps still apply to French assets. | Foreign probate documents and French tax declaration. |
Dual national with a French will | A choice of law may affect forced heirship and estate planning. | Nationality, validity of choice and family circumstances. |
The applicable law question does not automatically decide tax. A succession can be governed by foreign law while French inheritance tax still applies to French assets.
French inheritance tax in cross-border cases
French inheritance tax depends on the tax residence of the deceased, the tax residence of the heir and the location of the assets, subject to any applicable tax treaty.
Impots.gouv.fr explains that taxable assets include French assets belonging to the deceased. It also states that French and foreign assets may be taxable in France if one of the heirs was French tax resident for at least six of the ten years before death. Service-public.fr similarly explains that, where the deceased resided abroad, a foreign-domiciled heir is generally taxable in France only on the deceased's property located in France, subject to international conventions.
The declaration deadline is a key practical point. Service-public.fr and impots.gouv.fr state that the inheritance declaration must be filed within six months of death if the death occurred in France and within twelve months if the death occurred abroad. If the deceased resided abroad, the declaration is generally filed with the Non-Residents Collection Office.
The calculation uses the ordinary French inheritance tax methods: each heir's share, applicable allowances, relationship to the deceased and progressive rates where relevant. Tax treaties may change how double taxation is handled, so foreign tax advice may be needed alongside the French notaire.
The French notarial steps
A cross-border succession usually moves through these stages:
Open the file with the notaire and identify all heirs.
Collect death, civil-status, marriage, will and family documents.
Determine whether French law or foreign law governs the succession.
Identify French assets and debts, especially real estate and bank accounts.
Prepare the acte de notoriété, if required.
Value the assets and prepare the inheritance tax declaration.
File the declaration and pay any French inheritance tax due.
Register French real estate in the heirs' names or prepare a sale.
Coordinate transfers, powers of attorney and final distribution.
Some files are straightforward. Others take months because of missing foreign documents, disagreements between heirs, tax valuations, apostille delays or the sale of French property to pay tax.
Foreign heirs and remote signature
Foreign heirs do not usually need to travel to France for every step. Many exchanges can happen by email, secure upload, video appointment and post. For signatures, the notaire may prepare a procuration (power of attorney) so a representative signs on behalf of an heir.
A power of attorney may be signed before a French notaire, through a remote notarial process where available, or abroad before a local authority accepted by the French notaire. If signed abroad, apostille, legalisation and certified translation may be needed.
Remote signature does not remove the need for advice. Each heir should understand whether they are accepting the succession, accepting up to net assets, renouncing, selling an inherited share or authorising tax payment.
Managing a French inheritance from abroad?
A bilingual notaire can explain the French acts, documents, tax deadlines and powers of attorney in English. Speak to a Notaire.
Documents, translations and apostille
Cross-border inheritance files are document-heavy. Start gathering papers before the first appointment.
death certificate;
birth and marriage certificates for the deceased and heirs;
divorce judgments, civil partnership documents or marriage contracts;
will, codicil, probate grant or foreign court order;
French title deed for real estate;
bank statements, life-insurance documents and investment records;
tax notices, property tax notices and loan documents;
identity documents and proof of address for heirs;
company or trust documents if structures are involved.
Foreign public documents may need apostille or legalisation. Foreign-language documents may need certified French translation. The notaire should confirm the route before you order translations, because the order can matter: sometimes the original must be apostilled before translation.
French property in an international estate
French real estate is often the reason a French notaire is involved. Even if a foreign probate court deals with the wider estate, French land registration still requires French notarial acts.
Heirs normally face three choices:
keep the French property jointly;
transfer shares between heirs through a partition or buyout;
sell the property and divide the net proceeds.
Each choice has consequences. Keeping the property means ongoing co-ownership, costs and decisions. A buyout may create payment and tax questions. A sale requires diagnostics, valuation, capital-gains analysis and agreement between all required parties.
If the property is rented, mortgaged, held through an SCI or owned with a surviving spouse, the file becomes more complex. Tell the notaire early so they can request the right documents.
Common mistakes
Assuming foreign probate transfers French property automatically: French land registration usually still needs a notarial act.
Confusing succession law and tax law: foreign law may govern who inherits, while France may still tax French assets.
Missing the tax deadline: cross-border documents take time, but the six or twelve-month filing period still matters.
Using an informal translation: the notaire may need a certified French translation.
Ignoring earlier gifts: previous donations can affect both civil shares and tax calculations.
Letting heirs sign without understanding acceptance: accepting a succession can have consequences for debts.
Frequently Asked Questions
What is cross-border inheritance in France?
It is a succession involving France and at least one other country, for example a deceased person abroad with French property, foreign heirs inheriting French assets, or a French resident with assets overseas.
Do I need a French notaire for French property inheritance?
Usually yes. French real estate normally requires a French notarial act to identify the heirs, transfer ownership and register the change with the land registry.
Which law applies to a French cross-border succession?
Under EU Regulation 650/2012, the general rule is the law of the deceased's habitual residence at death, unless a valid choice of national law applies or an exceptional closer connection changes the analysis.
Does French inheritance tax apply if the heir lives abroad?
It can. If the heir is domiciled abroad, French tax usually applies to French-situated assets, subject to tax treaties. If an heir is French tax resident for six of the previous ten years, wider French taxation may apply.
What is the deadline for declaring a French succession?
The general deadline is six months from death if death occurred in France and twelve months if death occurred abroad. Special cases can exist, so confirm quickly with the notaire.
Can foreign heirs sign from abroad?
Often, yes. A power of attorney may allow a representative to sign in France. The power may need apostille, legalisation and certified translation if signed abroad.
Do foreign documents need apostille for a French inheritance?
Some do. Foreign public documents such as death certificates, probate grants or court orders may need apostille or legalisation, depending on the issuing country and applicable conventions.
Can FrenchNotaires help with inheritance tax advice?
FrenchNotaires matches you with a bilingual notaire. The notaire can handle the French notarial file and explain the French tax steps, while complex treaty or foreign tax issues may also require a tax adviser.
Need a bilingual notaire for a French inheritance?
Cross-border inheritance is easier when the notaire checks law, tax, property and documents from the start. FrenchNotaires can match you with a bilingual notaire within 48 hours. For estates involving Paris property, you can also start from Notaire Paris.
Related guides
Sources
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.