Inheritance and probate in France: what happens to a foreign owner's home.
// Short answer
French property is taxed in France even when the owner and the heirs live abroad, on the same allowances and bands as residents: a spouse or PACS partner pays nothing, each child has a EUR 100,000 allowance per parent. A will can choose the law of your nationality, but since November 2021 children can still claw back their French reserved share in some cases. A notary handles every estate that includes property.
How this compares with twenty-two other countries, rates and deadlines side by side: inheritance tax on property abroad, compared.
Rules and rates as of October 2026. This explains the rules and where they are written; it is not legal advice on an estate.
On this page
Which country's law decides who inherits property in France?
The EU Succession Regulation applies to deaths from 17 August 2015. By default the whole estate follows the law of the country where the person lived (was habitually resident) at death. A will can instead choose the law of a country whose nationality the person holds (Article 22), which lets a British or American owner pick British or US law.
The Regulation applies whatever law it points to, EU or not (Article 20). One trap for owners who live outside the EU: that country's own rules can refer the question back to the law of an EU state (Article 34, renvoi). That does not happen when the will makes the Article 22 choice, which is why a choice of law in the will matters for property in France.
Is my UK or US will valid in France?
France is a party to the 1961 Hague Convention on the form of wills, so a will that is valid in form where it was made is valid in form there too.
Valid in form is not the same as fast: the heirs still need certified, translated copies, and a European Certificate of Succession can be used to prove their status across the EU. None of the official sources we read requires a separate France will; whether one suits your estate is a question for your lawyer.
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Can I leave my French home to anyone I like?
Not under French law: children are reserved half the estate with one child, two-thirds with two, three-quarters with three or more. With no descendants, a spouse who is not divorced is reserved a quarter.
Choosing a foreign law without forced heirship does not always settle it. Since 1 November 2021 (Civil Code article 913), a child left out can take their reserved share from the assets in France when the deceased or at least one child was an EU national or lived in the EU at death. Check this with a notary before relying on a choice of law.
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How much inheritance tax does a foreign heir pay in France?
French property is taxed even when the deceased and the heirs live abroad, with the same allowances and rates as for residents. A spouse or PACS partner is exempt. Each child has a EUR 100,000 allowance per parent, then bands from 5% to 45%.
| Heir | Allowance | Rates |
|---|---|---|
| Spouse or PACS partner | Exempt | None |
| Child | €100,000 per parent | 5% up to €8,072, rising in bands to 45% above €1,805,677 |
| Brother or sister | €15,932 | 35% up to €24,430, then 45% |
| Nephew or niece | €7,967 | 55% |
| Anyone else | €1,594 | 60% |
The yearly taxes while you hold it: France property tax for foreigners.
Sources
France estate pack
Own a home in France? What your heirs will face, worked out
One 400,000 euro house worked for a spouse, a child and a friend: 0, 58,194.35 and 239,043.60 euros. The reserved share and the 2021 rule, the US and UK treaties, the 6- or 12-month deadline and the cost of missing it, and a 7-point checklist to take to your notaire.
How does a French succession work, and how long does it take?
The declaration of succession is due within six months if the death was in France, twelve months if it was abroad; for a deceased who lived abroad it goes to the non-residents' tax office. A notary is compulsory when the estate includes property.
The notary draws up the property certificate (attestation de propriété immobilière) and publishes it at the land registry, which moves the title into the heirs' names. No official source gives a typical total length; the six- or twelve-month filing deadline is the fixed point. The deed the heirs end up holding: the acte authentique explained.
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Frequently Asked Questions
Do non-residents pay inheritance tax in France?
How long does probate take in France?
Can I disinherit my children in France?
Is a notary required for a French inheritance?
Header photo: Jebulon, CC0, via Wikimedia Commons. All credits: image credits.