Estates and inheritance
Estate administration, disputes between heirs, contested wills and gifts.
Under French law, children are forced heirs. We handle blocked estates, judicial partition, contested wills, reduction of gifts and international estates, working with the notary.
Frequently asked questions
Can a child be disinherited in France?
No. Children are forced heirs: part of the estate is reserved to them by law. Only the disposable portion can be passed on freely.
What are the surviving spouse's inheritance rights in France?
A married spouse is an heir. If all the children are from both spouses, the survivor chooses between a life interest (usufruct) in the whole estate and full ownership of one quarter; if there are children from another relationship, the survivor receives one quarter in full ownership. The survivor may also live in the home free of charge for one year, then claim a lifetime right of residence. The surviving spouse pays no inheritance tax. A PACS partner or cohabitant only inherits under a will.
What deadlines apply after a death in France?
Heirs have four months before they can be compelled to choose between accepting the estate, accepting it up to the net assets, or renouncing it; without formal notice, they have up to ten years. The inheritance tax return must be filed within six months of the death when it occurred in mainland France, and within twelve months in other cases. A notary is mandatory when the estate includes real estate.
Official source: Service-Public.fr (official page)
How can a will be challenged in France?
A will may be annulled if it does not meet the formal requirements, if the testator was not of sound mind or if their consent was vitiated. Where it infringes the children's reserved share (réserve héréditaire), they can bring an action for reduction, in principle within five years of the opening of the estate or within two years of discovering the infringement, but no later than ten years after the death. These actions are heard by the judicial court, and a lawyer is mandatory.
Is life insurance part of the estate in France?
In principle, no: the capital paid to the designated beneficiary does not form part of the estate and is not subject to the rules on division or the reserved share. It is different if the premiums paid were manifestly excessive in relation to the policyholder's means: the heirs can then ask for them to be brought back into the estate. Life insurance also has its own tax rules, which depend in particular on the policyholder's age when the premiums were paid.
