French inheritance law: readers voice concerns over notaire confusion despite EU clarity
British residents in France have responded with mixed feelings to news that wills electing the law of England and Wales will be recognised by French authorities, despite a contentious 2021 inheritance law that initially cast doubt on their validity.
The clarification follows a European Commission pre-closure letter published in June 2026, which accepted France's explanation that the 2021 forced heirship rules do not apply where the deceased chose English and Welsh law to govern their estate.
One reader from Charente expressed satisfaction at the development but raised concerns about potential complications. His wife died in January 2025, and their wills, written in January 2016, included the specific wording recommended by their notaire concerning English and Welsh law under EU Regulation 650/2012, known as Brussels IV.
The regulation, which came into effect on 17 August 2015 and applies to all EU Member States except Denmark and Ireland, allows people to choose in a will the inheritance law of their nationality to govern their whole estate.
However, the reader's probate was held up when one of his wife's two daughters refused to respond to questions from the notaire, with no time limit for non-responses. When he approached his notaire's clerk last year while the European Commission was reviewing the matter, she suggested his case would likely be affected by the 2021 law since his wife died while it was in place.
The reader questioned whether the French authorities' acceptance that wills written under English and Welsh law need not comply with the 2021 Act constitutes retrospective application, and whether there is time for clarification before notaires are officially notified. He warned that vague guidance leaves scope for interpretation by individual notaires.
Campaign origins and scope
The controversy began when a British woman from the Tarn submitted the first complaint against France's 2021 inheritance law to the European Commission on 5 December 2022. Multiple additional complaints followed, which the Commission grouped together on 15 February 2023. By October 2025, more than 160 couples had joined the campaign, with some reporting plans to sell their French properties and leave the country as a result of the uncertainty.
The 2021 law was introduced with the aim of protecting daughters under Sharia law but caused widespread uncertainty for British, American, and Dutch residents who had written wills using the Brussels IV rules.
Under French forced heirship rules, children are entitled to half the estate for one child, two-thirds for two children, and three-quarters for three or more children, regardless of what a will states. The 2021 law sought to enforce these protections even when foreign law was chosen.
Expert criticism and legal uncertainty
Professor Louis Perreau-Saussine from Université Paris-Dauphine, who acts as an expert liaison between notaires and universities, publicly stated that the 2021 law is clearly in breach of the EU succession regulation and called it nonsense based on false arguments.
The European Commission gave France an October 2025 deadline to respond to proposed solutions for the law, but French authorities apologised for a delay due to the country's complex political situation. The response remained overdue as of December 2025.
Despite the Commission's June 2026 pre-closure letter, legal experts warn that only a court can give a legally watertight decision. Some notaires are reported to still be unaware of the new interpretation despite the French government officially sharing the Commission's notice with legal professionals, leading to continued uncertainty for affected couples.
Practical warning for will holders
A second reader warned that couples should ensure their existing wills are properly drafted. Their notaire advised that because the reader's wife's will did not explicitly specify that she wished it to be administered under the law of England and Wales, French inheritance rules would apply.
The reader stated they were not aware of this requirement and urged others to ensure they have a codicil attached to any existing will if necessary.
The confusion highlights ongoing practical difficulties despite the Commission's decision. French inheritance tax rates can reach 60 per cent for beneficiaries who are not close relatives, though spouses and civil partners are fully exempt. Children receive a €100,000 tax-free allowance that renews every 15 years, making proper estate planning crucial for families with assets in France.
