French Law · Berlin & Paris

French Inheritance Law: Estate Planning, Inheritance Tax & Estate Administration

An inheritance involving France carries significant legal and tax implications — particularly where property is involved. As a French inheritance lawyer based in Paris and Berlin, I advise English-speaking clients on estate planning, estate administration and the tax-efficient transfer of assets in France.

Clémence Cartade – French inheritance lawyer Berlin Paris

As a French inheritance lawyer with offices in Paris and Berlin, I advise English-speaking clients on all matters of French inheritance law.

Get in touch →

French inheritance lawyer — Berlin and Paris

An estate involving French assets presents those concerned not only with emotional challenges — it also carries significant legal and tax consequences. Where assets have a cross-border dimension — such as property in France — specialist legal and tax advice is indispensable.

I advise my clients on forward-looking estate planning and on the legally sound administration of estates involving assets in France. A particular focus of my practice is property forming part of an estate — holiday homes, family properties and investment properties located in France.

My services in French inheritance law

Will & estate planning

Drafting and reviewing French and cross-border wills with due consideration of tax implications.

Tax-efficient property transfer

Advice on the tax-efficient transfer of property by gift with life interest reservation (“usufruit”) or through an SCI.

Estate administration in France

Full support for the administration of estates involving property in France — coordinating with the notary, authorities and co-heirs.

French inheritance tax

Advice on inheritance tax and gift tax in France — allowances, optimisation strategies and tax returns.

Forced heirship & disputes

Advice and representation on forced heirship claims and inheritance disputes — out of court and before the French courts.

SCI — family property company

Formation and advice on the French property holding company (SCI) for tax-efficient succession planning.

European Certificate of Succession

Application for the European Certificate of Succession as proof of heirship before French notarial offices and authorities.

Heir tracing

Assistance with heir tracing in complex cases — in cooperation with specialist genealogists and notarial offices.

Estate planning, gifts and wills in France

As a French inheritance lawyer, I advise my clients comprehensively on cross-border estate planning involving France — particularly where property in France forms part of the estate.

Together with my clients, I develop approaches for the structured management of the legal and tax aspects of their planned succession. This includes in particular the drafting of last wills and testaments under French law, as well as lifetime transfers of assets — for instance through tax-efficient gifts of French property with a reserved life interest (“usufruit”), or through the formation of a French family property company (SCI).

Experience shows that early and forward-looking estate planning can avoid a significant part of the French inheritance tax burden — for example through staged gifts, gifts with reserved life interest or the involvement of a family holding company.

Estate planning in France — strategic and tax-efficient

Tailored to the family situation of each client, I advise on the drafting and legally sound formulation of French or cross-border wills — always with a view to the tax implications.

Find out more →

Tax-efficient property transfer

Advice on the early and tax-efficient transfer of property assets to the next generation — by gift with a reserved life interest (“usufruit”) or through an SCI.

Find out more →

Formation of a French family property company (SCI)

Acquiring and managing French property through a Société civile immobilière (SCI) can offer significant tax and organisational advantages — particularly in the context of succession planning and lifetime transfers.

Find out more →

French inheritance tax: allowances & strategies

Overview of inheritance tax in France, available allowances (€100,000 per child per parent every 15 years) and strategies for tax optimisation — including in cross-border contexts.

Find out more →

Inheritance and estate administration in France

I provide comprehensive support to my clients as heirs in the legally sound administration of estates involving assets in France — particularly where property forms part of the estate. The focus is on coordinating with the relevant French notary, communicating with authorities, and ensuring a tax-efficient and expeditious transfer of ownership.

In cross-border inheritance disputes — for example where there is disagreement over the interpretation of a will, over forced heirship claims, or in the context of a dispute between co-heirs — I provide well-grounded legal advice. Where necessary, I also handle court representation in France.

Have you inherited property in France or are you planning a transfer of assets?

Get in touch →

All topics in French inheritance law

Inheritance tax in France — overview, allowances and strategies Tax-efficient gift and inheritance of property in France Life interest (“usufruit”) on property in France Administration of an estate in France Forced heirship in France (réserve héréditaire) French will — formal requirements French will — content and legacies

Frequently asked questions

French inheritance law — FAQ

Which law governs an estate with assets in France?

Under the EU Succession Regulation, the applicable law is in principle that of the country where the deceased had their habitual residence at the time of death. By making a choice of law in a will, a person may elect the law of their nationality. Without a clear provision in the will, the law of the last habitual residence applies — which can lead to unexpected consequences.

How does estate administration work in France?

In France, the notary is responsible for administering the estate. They establish the succession, prepare the inheritance tax return and file it with the tax authority. Errors in administration can lead to tax penalties — particularly where deadlines for the inheritance tax return are missed.

What are the deadlines for the French inheritance tax return?

The return must generally be filed within six (6) months of the date of death. The deadline is extended by a further six (6) months where the deceased died abroad — for instance in the United Kingdom or Germany. Late filing attracts penalty interest.

Does French law have forced heirship rules?

Yes. French law contains forced heirship provisions. Children in particular are legally protected and are entitled to a fixed share of the estate — the réserve héréditaire — which cannot be entirely removed by a will. Since the 2006 reform, the réserve is in principle satisfied in value rather than in kind.

How is property in France transferred on death?

The transfer is effected by a special deed issued by the notary (“attestation immobilière”), which is then registered at the land registry. Without these formal steps, the property cannot be sold or otherwise dealt with.

What is a life interest (“usufruit”) in French law?

With a life interest, ownership of the property is split between the life interest (“usufruit”) and the bare ownership (“nue-propriété”). Parents retain the right to use and receive income from the property, but transfer the bare ownership to their children during their lifetime. Since the gift is calculated only on the value of the “nue-propriété”, the gift tax is significantly reduced.

How does a tax-efficient gift work in France?

By making use of the allowances available every 15 years (€100,000 per child per parent) and combining gifts with a reserved life interest, considerable tax savings are achievable. Early planning allows significant assets to be passed on to the next generation tax-efficiently.

What rules apply to co-heirs in France?

All co-heirs must decide jointly. No co-heir may deal with or sell property unilaterally. Conflicts are common — early legal clarification of the approach to be taken is therefore strongly recommended.

What should I do in the event of an inheritance dispute in France?

Inheritance disputes in France are typically resolved before the courts — usually at the court of the place where the deceased was domiciled. In most cases, it is worth first attempting an out-of-court settlement. Where this is not possible, I also handle court representation in France.

What advantages does an SCI offer in the context of succession?

A French property holding company (SCI) allows succession to be structured more flexibly and tax-efficiently. The gradual transfer of company shares enables a structured wealth succession using the available allowances.

Aktuelles

Aktuelle Beiträge

Alle Beiträge →

Beiträge werden geladen…