Spouses and Civil Partners / PACS partners: Tax free. No inheritance tax. Children inheriting from each parent (or a parent inheriting from their child) to each bloodline or adopted child is taxed as follows: 100,000 Euros tax free. Anything above that is taxed on the following rates: Less than 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% 1,805,677 € upwards 45% Inheritance between siblings: 15,932 € tax free, then the following rates apply: Less than 24,430 € 35%;   24,430 € and above ..read more

Unfortunately, just as we had got used to the idea that a British national can choose the law of their nationality to apply to their French property (rather than French law passing it largely to children), France has introduced a new ill thought out law which, as of 1st November 2021, allows France to attempt to enforce the French reserved inheritance rights even where a non French National has legitimately elected the law of their nationality under the EU Succession Regulation. This applies where the testator lives in France (at their death) or was an EU Citizen or where a beneficiary is an E ..read more

This is just a very short blog to warn readers that I have seen a few very dangerous French Wills recently, drafted by Notaires, with the intention of electing English law. They are surprisingly lengthy, but unfortunately, the only thing that they do is make an election of English law. They do not for example state that they are NOT intended to revoke former Wills, nor that they are to be complementary to former Wills. They do not name beneficiaries; they do not name executors. They simply declare that this is the Will of the deceased and elects English law. The election of law is valid. The W ..read more

Question “My late husband’s UK Will left everything to me, then to our children, do I inherit his French house?” Answer: It sounds as though you and your husband have children from your relationship only, and no other bloodline nor adopted children. If your husband left a standard UK Will leaving all to surviving spouse on the first death, and then to the children on the second death, then it might be possible that you inherit all of his French estate, or it might be the case that the children have rights to part of the French estate together with you. I will assume here that your husband died ..read more

Question: I am British and have lived in France for many years. Can I just keep my handwritten “olographe” will at home, or must I register it?  If so, how do I register a French Will?     Answer: The Registration of handwritten “olographe” Wills in France is not legally necessary until the Will takes effect on death, it only then has to be registered. So, yes, you can keep your Will at home if you like, but you’d need to make sure that your loved ones know where to find the Will, but you run the risk that it might get lost, overlooked, or destroyed. Many French residents d ..read more

French Inheritance Tax Rates 2021 Spouses and Civil Partners / PACS partners: Tax free. No inheritance tax. Children inheriting from each parent (or a parent inheriting from their child) to each bloodline or adopted child is taxed as follows: 100,000 Euros tax free. Anything above that is taxed on the following rates: Less than 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% 1,805,677 € upwards 45% Inheritance between siblings: 15,932 € tax free, then the following rates apply Less than 24,430 € 35 ..read more

You may be aware that tenants in France cannot be evicted during winter, well as of 10 February 2021, that has now been extended, well beyond winter. There are many British owners of French property, and some owners rent out the French property to tenants.  Tenants in France have very strong rights compared to tenants in the UK.  One of those rights is that they cannot be evicted during the winter. There is empathy with this when you live in the UK and and feel the cold, damp dark days, dragging on. It is often frustrating for UK owners of French property in the South of France, whe ..read more

based on an article for Connexion February 2021 Q I am a UK / USA national with a UK / USA Will. I am currently living here in France but would I have to pay French inheritance tax on my worldwide estate if I was to die here?    A This is an excellent question, and one of the most easily confused aspects of cross border estates.  For estates of a person who died after 15 August 2015, the EU Succession Regulation (EU 650/2012) allows people to use their Wills made after that date to make an express election of the law of their nationality to apply to how their estate is dealt wi ..read more

How do I sign to purchase a French property or to sell a property in France during lockdown? How do I sign to accept an estate in France that I have inherited? The legal inheritance deed (acte de notoriété) or sale contract (Acte de Vente) can usually be signed on your behalf in France. This is achieved by signing a French procuration (power of attorney) in the UK to allow the Notaire, or their clerk, to sign the final legal deed on your behalf in France. The problem during lockdown is that you need to sign the Procuration (power of attorney) in front of a Notary Public or Solicitor, and then ..read more

Question What will happen to my estate if I don't make a will. I'm British, married and live in France full time with one son in the UK and a step daughter who lives in America.   Answer If you die without a Will, whilst having France as your permanent habitual residence, then France will apply French intestacy law dévolution légal to determine who inherits your estate.   If you have a marriage regime then that would direct which assets your spouse inherits under the marriage regime. For example, French universal Community with an attribution clause would allow the surviving spouse t ..read more