Should my stepchildren have inherited more under French inheritance rules?
French forced heirship rules would apply to UK bank accounts, says Antonia Ridley-Hughes
of Ashtons Legal
The terms of the will are always important
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Reader question: My stepchildren’s father died – living in France – leaving a house covered by a tontine and cash in a British bank. Under French inheritance law, I think the children should have received a share of the money in the bank as part of their father’s worldwide estate, but the notaire said it was beyond his jurisdiction. Is this correct?
Firstly, note that the tontine clause operates outside the French succession, meaning the French property will pass automatically to whomever the deceased entered into the tontine agreement with, to the absolute exclusion of his children.
To determine the devolution of the UK bank account, we must look to the EU Succession Regulation 650/2012.
In the absence of a will (or a will making an election for law) the succession will be subject to the law of the deceased’s habitual residence, in this case presumably France. This means French law (and its forced heirship rules) will apply.
As the UK did not ratify the regulation, a conflict of law arises and it is necessary to consider our private international rules, which state that movable assets are governed by the law of domicile.
In this case, the French forced heirship rules would apply to the UK bank account.
If the deceased left two children, the reserved share would be two thirds, and if he left three or more, the reserved share would be three quarters.
Read more: Is making a French will the right choice for multiple property owners?
Terms of the will
Note that any spouse may also have a right to a share of the UK bank account, subject to the terms of any will.
A lawyer specialising in cross-border work could help with relevant UK procedures, and offer guidance to the notaire.
Depending on the value in the bank account, it might be necessary to obtain the Grant of Representation to release the funds. An application would be needed to the Probate Registry, which may require an affidavit of foreign law.
A specialist could also ensure the bank account was properly declared to HMRC and would liaise with the notaire to ensure it was accounted for in the succession deeds.
