-
French inheritance rules for foreign-law wills face legal challenge
Case could settle question of whether France's 2021 heir's levy rule can apply to wills governed by EU Succession Regulation
-
Tax all inheritance in France, says union chief
Leader of largest French union wants substantial changes to the current system of tax-free allowances
-
French forced heirship rules: government updates Service-Public website
Website is now clearer about France’s 2021 law clarifications
Can an Irish citizen in France disinherit their child?
I am of dual nationality – I am Irish by birth and French by marriage – so would the 2015 regulation allow me to opt for Irish law and bypass the enforced French laws of inheritance and let me 'disinherit' a child in favour of my husband?
Yes, it probably would. France has taken a strict interpretation of the regulation's rules on nationality and is allowing people to choose the law of any nationality they hold to apply to their succession as long as the choice is made clearly in a will. Based on the way the regulation is being used in France to date, this aspect is not expected to pose a problem.
However, there is the issue of Irish law itself. Under Irish law, children have no automatic inheritance rights, unlike spouses and civil partners who are entitled to half if there are no children or otherwise a third.
However they can contest wills if they can show a court that their parent has "failed in his or her moral duty to make proper provision for them (the child) in accordance with his or her means".
The child does not necessarily have to show they were dependent on the parent. Each case is decided on its merits and the court looks at the situation from the point of view of a "prudent and just" parent.
It is difficult to say how the French courts would deal with this if such a challenge was made.
