Understanding the 2021 law and its intent
France's 2021 inheritance law introduced a prélèvement compensatoire (compensatory levy) from French-situated assets where a foreign law governs an estate and does not provide a reserve mechanism protective of children. The law comes into play where the deceased or at least one of their children is an EU citizen or resident.
The measure was introduced as part of legislation entitled 'Provisions relating to respect for the rights of persons and equality between women and men.' During parliamentary debates, it was presented as targeting discriminatory inheritance practices, particularly those affecting daughters under certain interpretations of Islamic law.
However, the broad wording raised concerns that it might inadvertently catch estates governed by Anglo-Saxon laws. This proved particularly contentious because many British residents in France had expressly chosen English law in their wills, often to benefit a surviving spouse rather than immediately distributing reserved portions to children as required under French forced heirship law.
Under French forced heirship rules (réserve héréditaire), children are entitled to minimum reserved portions: one-half of the estate if there is one child, two-thirds if there are two children, and three-quarters if there are three or more children. The testamentary freedom available under English law was widely thought to trigger the compensatory levy rule.
The EU regulatory framework
The controversy unfolded against the backdrop of the EU Succession Regulation (No. 650/2012), also known as Brussels IV, which applies to successions of persons who died on or after August 17, 2015. This regulation establishes that the law of a deceased person's last habitual residence governs their entire estate by default, though individuals can choose the law of their nationality instead.
While the UK and Ireland opted not to participate in the regulation, and Denmark does not participate, all other 25 EU Member States are bound by it. The French measure was widely seen by lawyers as potentially clashing with the regulation's provisions.
France's clarifications to the European Commission
France subsequently provided clarifications to the European Commission addressing concerns that the 2021 law breached EU law. The key document is the Commission's pre-closure letter, available in English and French, which quotes information supplied by the French authorities.
France told the Commission that the French hereditary reserve should apply only where the foreign law governing the succession does not allow any reserve mechanism protective of children. Crucially, the French authorities stated that the legislature deliberately referred not specifically to a French-style réserve héréditaire, but more broadly to a reserve mechanism protective of children.
France explained that it intended to target mechanisms different from the French hereditary reserve, such as the Family Provisions of Anglo-Saxon law, and to limit the right to compensation to cases where the foreign law does not allow any mechanism for protecting children.
The French authorities identified Family Provision rules as a functional equivalent of the French hereditary reserve, stating that the existence of such equivalents excludes the right to compensation. Under English law, the Inheritance (Provision for Family and Dependants) Act 1975, which came into force on April 1, 1976, allows certain individuals including spouses, former spouses, children, and dependants to apply to court for reasonable financial provision from an estate if they were not adequately provided for.
Where English law applies to an estate, the French compensatory levy should not be applied because English law already contains a mechanism protecting children, according to the clarifications. The Commission considered these explanations sufficient to close its infringement procedure.
Official recognition of the interpretation
France acknowledged the Commission's pre-closure letter by linking to it in the June newsletter of the Direction des affaires civiles et du sceau (DACS), the justice ministry department responsible for civil law. The newsletter is aimed at legal professionals.
The government information website Service-Public also describes the Commission document as setting out how the compensatory levy is interpreted and applied by the French authorities. These are strong indications of how the French government considers the law should be applied.
Continuing uncertainty among notaires
Despite these clarifications, reports from across France indicate that notaires remain divided in their interpretations. Notaires are legal professionals who play a central role in estate settlement, including identifying heirs, inventorying assets and liabilities, verifying the existence of wills through the Central Registry of Wills (FCDDV), calculating inheritance taxes, and ensuring compliance with legal requirements including forced heirship rules.
The five CRIDONs, organisations that advise notaires on complex legal matters, have issued differing interpretations. Meanwhile, the Conseil supérieur du notariat, the notaires' professional body, says it is still considering its position.
The government's interpretation is not the same as a definitive ruling from the Cour de cassation or the Court of Justice of the European Union, which may explain why some notaires and CRIDONs remain cautious. However, several experts consider the position clear regarding estates governed by English and comparable laws.
Key documents to show your notaire
For those encountering uncertainty from their notaire, several documents can help clarify the position. The European Commission's pre-closure letter is the most important starting point, particularly the passages quoting the French authorities' explanation of how the law should be interpreted.
The June newsletter of the Direction des affaires civiles et du sceau, which links to the Commission document, and the government's Service-Public website, which acknowledges that it reflects the interpretation and application of the levy by the French authorities, provide further official support.
Several professional publications aimed specifically at notaires may also prove useful. David Boulanger of CRIDON Nord-Est has published an online article entitled Adieu au prélèvement compensatoire (article 913). The July 2026 edition of La Semaine juridique – Notariale et immobilière contains two analyses of the issue. CRIDON Sud-Ouest has also published analysis of the recent clarification.
Taken together, these documents mean a notaire who remains unsure does not have to rely simply on a client's interpretation. There is now a substantial body of government, European Commission, academic, CRIDON and specialist notarial material available for consultation.
Practical steps if your notaire disagrees
If you have lodged your will with a specific notaire, experts recommend asking them about their interpretation of these rules and how they would administer your affairs should you die. If, after explaining the situation, you remain unhappy with the interpretation given, there is nothing preventing you from seeking advice from a different notaire.
You could lodge a new will with them, which could repeat the same provisions, or the existing one can remain where it is. English-speaking notaires can be found in the directory at notaires.fr by searching according to languages spoken. It is worth asking whether the notaire is familiar with private international law (droit international privé), the area of law relating to wills with an international element.
When a will is lodged with a notaire, it is registered with the Fichier central des dispositions de dernières volontés (FCDDV), a centralized register created by the notary profession in 1971 to prevent inheritances being liquidated in breach of the deceased's wishes. The FCDDV notes the will's existence and which notarial office holds it.
Importantly, when a person dies, their surviving spouse has the first choice of which notaire deals with the succession. Even at this stage, it is possible for the spouse to designate a different notaire. In this case, the new notaire will consult the FCDDV and liaise with the office holding the original to obtain the necessary copy and information.
Estate settlement in France typically takes approximately six months, which is also the time limit for paying inheritance tax. Tax authorities charge interest of 0.20% per month in case of delay, making timely resolution of any interpretation questions particularly important.
For estates governed by English law specifically, the French government's explanation to the Commission was explicit: English Family Provision rules constitute a protective mechanism for children and therefore the compensatory levy should not apply. While definitive judicial interpretation may take time to emerge, the official position provides clear guidance for notaires willing to engage with the clarifications.
