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In the following pages we look first at the basic rules concerning inheritance laws in France, and then as they apply to particular family circumstances.

In order to make it as easy as possible for you to access the guidance some of the information in each of these sections does repeat, so you need only go to to the section on 'Basic Rules', and then to that section most relevant to your circumstances.

In August 2015, new European regulations come into effect allowing EU citizens to choose whether the law applicable to their succession (but not inheritance taxes) should be that of their habitual residence or that of their nationality. We shall update this guide in due course to take account of this significant change.

In the following section we summarise the basic statutory rules that apply in French inheritance law.

Three key points at the outset:

• If you are resident in France these rules will apply to all your worldwide assets, save for real estate held abroad; if you are not French resident, they will apply to all real estate you own in France.
• The inheritance laws discussed below are those that apply in an intestate inheritance, or in the absence of prior inheritance planning measures being taken.
• Only that part of the estate belonging to the deceased is subject to inheritance laws, so in the case of a married couple, it will normally be 50% of their joint wealth.

We review firstly inheritance laws as they apply to your spouse and your children, and then as they apply to other relatives.

The central point to grasp with French inheritance laws is that your children are specifically protected from being disenfranchised from your estate.

That part of your estate that is earmarked for your descendants is called la reserve ; that part of your estate that is freely disposable is called the quotite disponible .

Accordingly, you cannot freely dispose of any part of la reserve. which must be held for your children. You are only free to dispose as you wish of the quotite disponible .

Somewhat bizarrely, a surviving spouse is not a protected hier, although, unless you take specific action to disherit them, they are entitled to a minimum of 1/4 of your estate.

The amount of la reserve and the amount freely disposable will depend on the number of your children.

The following table illustrates the entitlement children of the deceased receive under la reserve and the amount freely disposable.

Table: La Reserve