If you own property in France, Brussels IV can change who inherits, but it does not erase French tax or every forced-heirship rule. For a fast overview of the inheritance framework, see the comprehensive guide to French forced heirship rules. The key point is simple: a choice-of-law clause may help, but it is not a complete escape route.
⚠️ Legal Warning: If you draft an international will without checking the French succession rules, your heirs may still face a reserved-share claim against assets in France, along with delay while the notaire reviews the file.
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1. Understanding Regulation EU 650/2012 and the Réserve Héréditaire
French forced heirship is rooted in Article 913 of the French Civil Code, which protects a fixed share of the estate for direct descendants. Under Brussels IV, a person can choose the law of their nationality to govern succession, which may alter who inherits under the will.
That election, however, does not rewrite French tax law. French inheritance tax still applies to French-sited assets, even when the will points to a foreign legal system. A French notaire checks both the succession mechanics and the tax file before any property transfer is completed. In practice, the notaire is the gatekeeper for legal transfer, while the tax office remains focused on the taxable value and deadlines.
What happens if my US Will contradicts the French Réserve rules?
Your US will still stands, but French law can reduce your freedom over French assets if children have protected rights. The notaire will apply Article 913 and the réserve héréditaire first, then place the remaining disposable share according to your will or Brussels IV election.
If the will gives more than French law allows, the excess may be reduced so the reserved share is restored. That is why a foreign will should be reviewed alongside the French asset list, family structure, and any prior gifts.
2. The 2021 Legislation and the 6-Month Declaration Deadline
The déclaration de succession is usually filed on Form Cerfa 2705, and the deadline is six months from death when the deceased lived in France, or twelve months when the death occurred abroad. Missing that deadline can lead to interest and penalties.
The 2021 French reform also strengthened the position of heirs who are protected under French succession law when foreign law is chosen. In practical terms, a Brussels IV election may still be valid, but French heirs can sometimes bring a compensatory claim if the chosen law leaves them below the French minimum share.
Does the 2021 French law override my Brussels IV choice of national law?
It does not automatically cancel the choice-of-law clause, but it can still create a French claim if the outcome leaves protected heirs short of their reserved share. That means the will may be respected, yet the French estate file can still be adjusted before final transfer.
If a foreign certificate is being used, the European Certificate of Succession can help identify the heirs and the applicable succession framework, but it does not remove French tax reporting duties.
3. Disinheriting Children in France: Blended Families and Spousal Protection
Under Article 913 of the French Civil Code, and with the déclaration de succession usually due on Form Cerfa 2705 within six months in France, children cannot be fully ignored where French succession law applies. Blended families often run into trouble when a parent tries to protect a surviving spouse and leave children from a prior relationship with little or nothing.
Can I leave my entire French estate to my spouse if I have children from a previous marriage?
You can write that intention into a will, but French forced heirship may still reserve part of the estate for the children. If the French rules apply, the notaire will first verify the children’s protected share before transferring the balance to the spouse.
For that reason, couples often plan ahead with tools such as a marriage contract, a donation between spouses, usufruct planning, or an SCI where appropriate. These tools do not erase the réserve, but they can change how the assets are held and how much flexibility remains for the surviving spouse.
Practical planning points for mixed families
- Review whether Brussels IV should be used at all.
- Check whether the will should include a nationality election.
- List all French assets separately from non-French assets.
- Record earlier gifts, since they may affect the reserved-share calculation.
- Keep translations, valuations, and family records ready for the notaire.
Case Scenario:
An American client owned a second home in Provence and had two adult children from a first marriage. His will left everything to his second wife and selected New York law. After death, the French notaire paused the transfer and reviewed the French reserved share. Once we produced records of earlier transfers and clarified the asset split, the notaire completed the succession and the spouse received the portion that French law allowed.
That result did not come from the will alone. It came from matching the estate plan to French succession rules before the file reached the final transfer stage.
4. What to do before death, not after
If you own French property and want to reduce conflict, the best time to act is while you are alive. A review of the will, title deed, marital regime, and prior gifts can prevent later disputes. For many expatriates, the safest route is a short, clear will review that addresses both France and the home country at the same time.
French succession law can be strict, but it is not impossible to plan around. The right structure can protect a spouse, respect children’s rights, and keep the estate file moving with less friction.
