French Legal Services

Dating back to the Napoleonic Code, French succession law includes forced heirship provisions that can dictate who inherits certain assets and in what proportions.

As a result, assets situated in France may not pass to your intended beneficiaries, regardless of what your will provides. This can be particularly concerning for unmarried couples, blended families and those wishing to leave assets unequally between children.

In addition to succession issues, there can be significant tax consequences arising from the way assets pass on death. Depending on the family relationship between the deceased and the beneficiary, inheritance tax rates can be considerably higher than many UK clients expect.

Under the European Succession Regulation (EU Regulation 650/2012), commonly known as Brussels IV, it is often possible for an individual to elect for the law of their nationality to govern the succession of their estate.

For many clients, this means that the law of England and Wales, Scotland or Northern Ireland can apply to the succession of their French assets rather than the default French succession regime.

A properly drafted election can provide greater freedom regarding who inherits your estate. However, the rules are highly technical and care must be taken to ensure that the election is valid, effective and coordinated with the rest of your estate planning arrangements.

Many difficulties arise where separate advisers are instructed in the UK and France, or where wills have been prepared without specialist cross-border succession advice.

Common issues include:

• ineffective Brussels IV elections;
• conflicting UK and French wills;
• unintended tax consequences;
• uncertainty regarding which law applies;
• succession problems involving children from previous relationships; and
• inheritance arrangements that do not reflect the will-maker's wishes.

Identifying and resolving these issues during lifetime can avoid significant complications for beneficiaries in the future.

Our specialist international and cross-border succession lawyers provide coordinated advice across both jurisdictions.

Rather than considering French and UK assets in isolation, we take a holistic view of your estate, succession objectives and tax position. This helps ensure that your planning operates as intended and that the implications are fully understood by you and your family.

Where a choice of law election is not available, not appropriate or unlikely to achieve the desired outcome, we can advise on alternative planning options, including matrimonial property regimes and usufruit arrangements.

Our services include:

• drafting and coordinating both UK and French wills to ensure they are effective in each jurisdiction;
• advising on the use of Brussels IV and choice of law elections;
• structuring succession arrangements to reflect your wishes wherever possible;
• planning for tax-efficient outcomes;
• reviewing existing matrimonial property regimes and advising on alternative arrangements where appropriate;
• analysing domicile and residence under both common law and civil law principles;
• advising on the rights of spouses, civil partners and children;
• advising on succession and taxation issues affecting blended families and children from previous relationships;
• mitigating conflicts between legal systems through Private International Law principles;
• providing detailed advice on UK Inheritance Tax exposure and estate planning opportunities;
• explaining the French inheritance tax regime and its impact on your estate; and
• advising on relief from double taxation under the Anglo-French Double Taxation Convention.