The French legal system, based on the Napoleonic Code, can be a harsh wake-up call for British expatriates. Even though moving to France from the UK is often a dream of vineyard views and calmer afternoons. The French system is significantly more family-oriented than the English concept of testamentary freedom. This blog looks at estate planning and probate in France vs the UK.
How Does Probate Work In France?
Your will is usually what dictates your asset distribution in the UK. However, in France, the law uses a mechanism known as compulsory heirship, or réserve héréditaire, to protect the bloodline. To understand réserve héréditaire and how French succession rules protect family heirs. See our full Laws of Succession in France guide. This implies that you cannot legally deny your children an inheritance. They are entitled to a protected portion of your assets, up to 75% if you have three or more children, regardless of how well you get along with them. This frequently places the surviving spouse in an unexpected, precarious situation, as they may jointly own a home with their children or stepchildren, making later-life moves or sales challenging.
The other area in which the two countries differ is taxation. The pot of money is subject to UK taxes. Before your heirs receive any money, HMRC determines the overall value of your estate, deducts your allowances, and takes 40% of the remaining amount.
In contrast, France taxes the recipient of the funds. Everyone else is subject to inheritance tax in France. Depending on their relationship to you, although spouses and civil partners are typically excluded. Although biological children receive a respectable tax-free allowance, the French government may collect up to 60% in taxes if you wish to give money to a friend or stepchild. As of January 1, 2026, France has increased the tax-free allowance for stepchildren from €1,594 to €15,932. While they are still taxed at high rates (up to 60%) after this amount, this is a significant change for blended families. According to Notaires de France, the probate (succession) process involves preparing an acte de notoriété and completing inheritance formalities under French civil law.
Are UK Wills Recognised In France?
Additionally, settling an estate is a separate process. The probate procedure in Britain is frequently a drawn-out administrative burden overseen by an executor. A Notaire oversees the procedure in France. The assets often pass to the heirs practically instantly; there is no executor in the British sense. Although this seems effective, it also means the heirs will be responsible for the property and its taxes from the start. Because the UK and France are both parties to the Hague Apostille Convention, official documents must be apostilled for French probate. See GOV.UK’s legalisation guidance. For more details on how to legalise UK probate paperwork for use in France, see our Apostille Services page.
A European ruling known as Brussels IV allowed British expatriates to choose English law to govern their French assets for many years, thereby avoiding compulsory heirship regulations. France has recently resisted, though, making it more challenging to deny children residing in the EU their inheritance.
In Conclusion
You cannot depend on a typical UK will to safeguard your interests if you own assets in France. You need a plan that takes into account both the UK’s tax rules and France’s family-based probate rules.
If you need help with French Probate, contact French Probate Matters on 020 8150 2010 or info@frenchprobatematters.com.
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