A highly anticipated clarification from the European Commission has brought welcome news for UK nationals living and/or owning property in France. The French authorities have confirmed that its 2021 controversial domestic legislation – which gave children the right to make a claim on certain inheritances – does not apply to estates where the deceased elected for the law of England and Wales, Scotland, or Northern Ireland (UK law) to govern their will.
This milestone resolves a long-standing period of legal uncertainty and brings France back in line with other countries applying the EU succession regulation ‘Brussels IV’.
The history: French forced heirship and Brussels IV
France has traditionally enforced Napoleonic code to protect the bloodline, applying a legal principle known as ‘forced heirship’. Under French succession law, a set percentage of an estate is strictly reserved for the deceased’s children. Individuals cannot freely leave their entire estate or a French property directly to a surviving spouse or other chosen beneficiaries if they have children.
To simplify estate planning across borders, where nationals of one country live in another, the European Union introduced EU Regulation No 650/2012, universally known as Brussels IV. It came into effect in August 2015 to harmonise succession rules across Europe.
Brussels IV established that the law of the country where a person is “habitually resident” at the time of death would govern their entire estate – making it the default position. Crucially, however, the regulation allows foreign individuals to formally elect for the law of their country of nationality to govern their estate on death, thereby overriding local laws. The regulation applies to all foreigners, not just EU nationals.
The 2021 French override
This system was disrupted in 2021, when the French Constitutional Council amended Article 913 of the French Civil Code, effective from November 2021.
The new legislation introduced a compensation right. If a deceased individual or at least one child was an EU national or resident, and the chosen foreign law did not have protective heirship mechanisms for children, children could claim a share of the French-based assets they would have received under French forced heirship, even if they were long estranged from their parents.
This reform was a significant change for UK nationals. Other than some restrictions in Scotland, UK law does not impose forced heirship, and individuals are fairly free to leave assets to whom they wish. Brussels IV had given British families the option to maintain this freedom when living in France, if it suited their situation and goals.
France’s domestic override was deeply controversial. Legal experts, wealth managers and British expatriates argued that France was actively undermining the spirit and legal framework of Brussels IV. It created uncertainty for UK nationals, throwing a spanner into the works for families who had structured their wills around European regulations.
The new clarification
After numerous formal complaints were lodged with the European Commission, it initiated a formal dialogue with France, demanding that the French authorities eliminate the legal friction and uncertainty caused by Article 913.
In October 2025, the French authorities officially confirmed to the European Commission that these restrictive 2021 rules do not apply if the deceased has chosen the succession laws of England and Wales, Scotland or Northern Ireland. France recognised that UK family law provisions already contain a “protective mechanism” for children. Since UK law possesses its own inherent safety nets, protected heirs will not be permitted to claim any financial compensation under the French 2021 rules if the will elected UK law.
In June 2026, the European Commission published a “Pre-closure letter concerning a multiple complaint on an alleged breach by France of the EU rules on succession matters”, reporting on the French clarification and stating that the legal uncertainty has now been resolved.
What this means for you
This formal confirmation restores some welcome clarity for British expatriates who elect to have their estate distributed under UK law.
However, French succession law and taxation remain complex. The way in which you hold your assets can significantly affect how they are passed on, as well as the tax your heirs may face and where it is due.
Opting for UK law may appear to be a straightforward choice for UK nationals in France, but it can carry unintended consequences. In reality, this is a complex, nuanced decision that must be based on your specific family circumstances and objectives.
While French forced heirship rules and Brussels IV govern how your estate can be distributed, there can also be implications for inheritance taxes.
Under the UK/France double tax treaty, UK nationals habitually resident in France are generally subject to French succession tax on their worldwide assets, with UK inheritance tax limited to UK-situated assets. However, electing for UK law could undermine the treaty position and potentially expose your estate to the UK’s 10-year long-term residence inheritance tax tail.
At Blevins Franks, we have been helping clients navigate French succession constraints long before Brussels IV was introduced, and we continue to do so where relying on UK law is not appropriate. With the right structuring, it is often possible for much of your estate to be distributed in line with your wishes while still operating within French law. Personalised cross-border advice is essential.
Whatever your situation, it is wise to review your cross-border estate planning regularly to ensure your wishes remain protected under evolving legislation, and to help your heirs avoid unnecessary taxation in both France and the UK.
Contact Blevins Franks for a personalised estate planning review.
