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Inheritance Law and Wills in France

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Inheritance tax

Explained: 2024 inheritance tax for family members in France

Any bill also depends on the amount left and the nature of the assets

Succession planning in France can highlight cultural differences

Partner article: Robert Kent of Kentingtons explains why some expatriates are surprised by the French approach to inheritance

UK Spring Budget: More detail on changes for Britons in France

Pension top-ups, capital gains, holiday lets and inheritance were all in the chancellor’s announcement

practical

Extra time now possible to pay French inheritance tax in instalments

We explain the changes to the inheritance tax payment system

Can we leave our French estate to our grandchildren?

Antonia Ridley-Hughes of Ashtons Legal answers a reader query

Does a UK will allow children to avoid French inheritance tax?

There are several options for dealing with the entirety of an estate

Is French tontine arrangement affected by inheritance law changes?

John Kitching, a director of French Law Consultancy Limited, answers a reader query

Seven tax considerations to check when moving to France permanently

Partner article: Pensions and investments are just two areas where you could pay less tax, says Rob Kay from Blevins Franks

Can we give our French home to my husband's son?

John Kitching, a director of French Law Consultancy Limited, looks at the rules for foreign citizens who want to leave a French second home to one of their children

Did I miss the deadline to declare French inheritance?

John Kitching of French Law Consultancy replies to a reader who is worried she needed to declare the inheritance of her late husband’s property within 12 months

Do I need to declare a UK inheritance to the French tax authorities?

The deceased’s place of residency and the location of assets will all affect what taxes may be payable

Rules on assurance vie payouts between friends in France

Putting a friend down as an AV beneficiary can be one way to avoid France’s high inheritance tax

What is the best way of dividing assets in a French will?

Partner article: We guide you through key inheritance tax considerations and explain how named beneficiaries take an active part in the succession

If I follow UK inheritance rules, will my friend still pay French tax?

Electing to use British inheritance law is not the same as following UK inheritance tax rules

Must I pay French inheritance tax on a UK legacy?

We look at whether it is possible to be taxed twice when residents of France inherit assets in the UK

How is the estate of an American in France taxed?

John Kitching, a director of French Law Consultancy Limited, answers a reader query on inheritance tax on cross-border estates

Is any tax payable on gift of French holiday home?

My father, a UK resident, bought a French holiday home in 1998 for 60,000FF. He formally gifted it to me in 2006. My siblings received gifts in the UK to compensate. My father held no other assets in France. He died this year. Does his estate owe any taxes in France in relation to this gift? R.H.

Six ways to reduce your French inheritance tax

French inheritance tax can be high, especially for those who are not close relatives. But there are ways to avoid or lower it. Here is an overview of considerations, including how much is due, and how you can plan ahead to lower your bill

What is a ‘certificate of heredity’ in France and how do I get one?

A certificat d’hérédité can help partners and family members manage a deceased person’s estate where a person has died without making a will, but is now often replaced by alternatives

How to avoid inheritance disasters in France

Sponsored content: Inheritance tax insight by Daniel Butcher, founder of DTB Wealth Management (DTB)

Will Brexit affect our inheritance choices?

Barbara Heslop of Heslop & Platt answers a reader query on the status of a UK-made will when applying for French residency post-Brexit

What happens if inheritance debts outweigh assets in France?

Barbara Heslop of Heslop & Platt answers a reader query on succession options for French residents leaving estate to UK family

Money and Tax February updates for Britons in France

Lowering of taxe d’habitation for higher-income households, overhaul of bank charges in the event of a client death is needed and more

Should UK charitable donation be declared in France?

Sophie Hearle of Heslop & Platt answers a reader query on French inheritance tax liability on UK care home trust donation

Must French court appoint will executor as per English Law?

John Kitching, a director of French Law Consultancy Limited, answers a reader query on English inheritance laws when living in France

Can a child be excluded from a French/English will?

Every other day, we share a reader question from our help guide, Inheritance Law and Wills in France. Today's question is about excluding a child from a will.

French inheritance law and wills: Leaving money to charity

Every other day, we share a reader question from our helpguide, Inheritance Law and Wills in France. Today's question: How do I leave money to charity?

Inheritance law and wills in France: Leaving money to a pet

Every other day, we share a reader question from our helpguide, Inheritance Law and Wills in France. Today's question: Can I leave money to my pet?

Discretionary trusts and wills in France, explained

John Kitching, a director of French Law Consultancy Limited, answers a reader query.

Are legacies to churches exempt from French inheritance tax?

In our monthly column Legal Notes, reader questions are answered and explained.

Brexit: will inheritance law be affected?

Every other day, we share a reader question from our Brexit and Britons in France Help Guide. Get your copy of the guide via the link at the end of this article.

Does Brexit mean I must make new will choosing English law?

John Kitching, a director of French Law Consultancy Limited, answers a reader query on Brexit and wills.

Can a French estate be left to an unmarried partner?

In our monthly column Legal Notes, reader questions are answered and explained.

Your legal questions answered: French property and tax

Consultant Solicitor John Kitching and Sarah-Bright Thomas of Bright Avocats answer reader questions in the June edition of Connexion .

French inheritance law: Your queries answered

Thanks to the many readers who sent in questions for our new Inheritance Law and Wills in France helpguide. Some questions arrived too late for inclusion but a brief selection are answered here

FAQs in our Wills and Inheritance Law in France guide

Order your copy of Connexion's Wills and Inheritance Law in France helpguide by clicking here

French inheritance fees are rising

Rates of ‘inheritance fees’ are rising at French banks – some by 33%, a study shows.

French pension top-up is repayable from estate

I receive a pension top-up benefit in France. Is it correct that this must be repaid from my estate when I die? T.F.

How are incomes declared in France after spouse loss?

My wife has died and I understand I will have to make two tax declarations in 2020. How do I do this? Secondly, when we made tax declarations, we were previously taxed as two parts. How will this work now? D.B.

Effects of taking French nationality

We are British and live in France. Will our inheritance or tax status change if we take French nationality? G.R.

What are French SCI's benefits?

As a married couple, are there inheritance planning advantages to buying a home through an SCI property company? R.C.

French law inheritance arrangements?

My wife and I are British residents who own a holiday flat in southern France which we have not included in wills drawn up in England. We assume, by default, French inheritance rules will apply to this property after our deaths. If that is the case, our two daughters should inherit but we want our only grandchild to inherit instead. Can we make such arrangements entirely within French law?

Do we need wills in England and France?

We have just started the procedure of having wills drawn up by our local notaire and have asked for them to be administered under English law. We do not own any property in the UK but have bank and NS&I accounts there. We understand that the money in these accounts will be covered by our new wills but we are unclear as to how our beneficiaries will access these funds after our deaths. Do we need English wills to cover the UK funds? What about probate? What will our beneficiaries need to do? F.A

Understanding how French estate planning works

Understanding and avoiding French succession law

Only 10% make wills in France

Only 10% of estates in France are dealt with via a will, according to recent figures – and yet in several cases a will is vital if you want to ensure your wishes are followed after you die.

Q&A - 2019 Inheritance law helpguide

The list of your questions answered in our helpguide

Buying a property with a Pacs relationship

My partner and I are in a Pacs relationship and want to buy a property together. Can you tell us what the different régimes mean for ownership in our situation? A.L.

Inheritance tax bill on property

I am 35 and disabled. I live with my parents and my mum is also disabled. Our incomes are intertwined, the three of us supporting the three of us. But I am one of four children and my parents used the EU Regulation, allowing UK law, to make their will. I inherit everything and, depending on circumstance, will pay virtually zero inheritance tax. My will, however, is harder as I have neither husband or children. There is no cash involved, just a property. I will leave it (my parents fully support this) to my niece and nephew. However, inheritance tax is around 55%. Are there ways to cut the bill as they would have to sell a place they love to pay the tax? H.G.

Effect of donation-partage on CGT in France

Some time before a UK resident sells a holiday home in France they may have made a donation-partage to their children (a legal procedure, sharing property among one’s children in one’s lifetime; for example giving them a legal right to a house, while retaining lifetime use). In some scenarios this might later have been revoked. How does this affect French capital gains tax and social taxes when it is sold? W.O.

Should you use a notaire for gifts in France?

In a recent edition you mention how a notaire is required when you make a gift of a property (bricks and mortar). Is a notaire also needed for other kinds of gift? P.W.

Confusion over notaire fees to settle estate in France

My husband died recently and I am confused following a visit to the notaire to find out the costs of settling the estate. We had a typical French marriage contract and he left everything to me in a will. There are no children, brothers or sisters or surviving parents and the only property we owned, in which I live, was purchased in joint names. When I asked the notaire for an estimate of the costs she said it would depend on the value of the property... This implies I will have to pay, what, I have no idea, for the house I already own and have paid for. Can you explain? L.O.

French assurance-vie payout ruled to be inheritance

Those opting to leave money to loved-ones via an assurance vie (AV) contract should avoid mentioning this in their will after a court ruled that such a payout may be deemed a bequest where there is an ‘obvious link between the AV capital and their estate’.

Exception to EU inheritance rules

A court has highlighted that bypassing French inheritance law with the 2015 EU regulation could be ruled invalid if it involves disinheriting children who are then left destitute.

Trusts are complicated but there is an alternative

When it comes to financial planning in the UK, a trust is a standard tool, most commonly used for inheritance tax.

Preparation is key for a return to the UK

France remains as popular as ever with UK nationals looking for a new life abroad, whether to spend their retirement years or as a working expatriate.

Buying French house share and CGT

We are both divorced and not remarried and live and pay tax in the UK. We bought a second home in France in 1997, ‘en indivision’. I have two children and my partner a son from the previous marriages. She wants to help her son buy UK property so I plan to buy her half share of the French house. Should I do this after 2019 to avoid CGT and the 22-year rule? As outright owner, should I add a codicil to my UK will to ensure only my children inherit? What French or UK taxes do I face and are there other drawbacks? J.G.

Allowance is for direct family

When a childless person wants to leave money to a nephew or niece am I right in thinking that, although there is no special allowance on death, there is a special tax-free allowance of €31,865 for a lifetime gift – at least within France? However, I don’t know if any British gift tax would then apply if the donor lived in France and the nephew lived in Britain? M.R.

Leaving money to a disabled person in France

I have read you can leave up to €159,000 to a registered disabled person whatever their relationship to the deceased and this will be tax free. Do you know if this would apply to an autistic grandchild resident in the UK? She does receive some kind of disability benefit in her own right plus 1-1 assistance in school. Does France include neuro-developmental conditions in its definition of ‘disabled’ and what type of documentation would be needed? C.N.

Dunkirk man leaves town €1.8m – and a headache

Bequest is a bonus for Channel town... but it also comes with two conditions

France and a 'Potentially Exempt Transfer' (PET)

I am resident in France and my daughters are UK resident. Can you tell me how France views cash gifts and inheritance tax in what the UK calls a ‘Potentially Exempt Transfer’ (PET)? T.B.

What are tax benefits of giving house to children?

Following the death of my husband my two children each now own a third of the house I live in and I have the usufruit (lifetime use) and the full ownership of the other third. I am considering making my third over to them in order to reduce any inheritance tax in the future. I am a French resident and tax payer, my children are UK residents and tax payers. What are the tax implications? U.C.