You have built something worth protecting. A home in Burgundy, a portfolio built over decades, a retirement income flowing in from the US, and family on both sides of the ocean. As an American living in France, your estate does not fit neatly into one legal system. It straddles two. And without a clear plan, what you leave behind could end up divided in ways that would genuinely surprise you.
French succession law is among the most prescriptive in the world. It is built around the principle that your closest relatives have a guaranteed right to a share of your estate, regardless of what your will says. For Americans accustomed to the freedom of a revocable living trust or a simple pour-over will, this can feel like a significant shock. But with the right planning in place, most Americans in France can protect their assets, honor their wishes, and avoid leaving their families with a cross-border legal mess.
This guide covers everything you need to know: French forced heirship rules, how EU Succession Regulation changed the game, what a valid will looks like in France, how US assets are treated, estate tax on both sides, and the practical steps to take now. For a broader overview of financial life as a US expat in France, our Financial Planning for US Expats Living in France: 2026 Guide covers the full landscape.
French Succession Law: The Basics Every American Must Know
France operates under a system of reserved inheritance known as la reserve hereditaire. This means the inheritance laws automatically allocate a portion of the deceased’s estate to their direct descendants, regardless of what their will says. French law requires that your children receive that share, so you cannot fully disinherit your children if French succession rules apply to your estate.
How the Reserved Share Works
The amount that must go to your children depends on how many you have. With one child, at least half of your estate is protected for them by law. With two children, two-thirds is reserved. With three or more children, three-quarters of the estate cannot be freely disposed of. The remaining portion, called the quotite disponible, is what you can leave to whomever you choose, including a spouse, partner, charity, or friend.
Spouses have a different position. A surviving spouse is not a reserved heir in the same way children are, but French law grants them the right to continue occupying the family home for life and to elect between a life interest in the entire estate or outright ownership of one-quarter of it. These rights exist independently of what the will says.
| Important: These rules apply based on where the deceased was habitually resident at death and, for real estate, where the property is located. EU Succession Regulation, covered below, determines which country’s law governs your estate overall. |
EU Succession Regulation: The Rule That Changes Everything for Expats
Since August 2015, a landmark piece of European legislation called EU Succession Regulation 650/2012 (often called Brussels IV) has governed which country’s succession law applies to EU-resident estate holders. It is one of the most important developments in cross-border estate planning in a generation.
The Default Rule: Your Country of Habitual Residence
Under Brussels IV, the default position is that the succession law of the country where you were habitually resident at the time of your death governs your entire estate, including property located in other EU member states. For an American living in France, this means French law, including forced heirship, applies to your worldwide estate by default.
That habitual-residence rule is separate from the French tax system, but it often overlaps in practice with French rules on residence-based inheritance taxation, since France applies residential-based taxation for inheritance tax. Non-French assets may also fall outside French inheritance tax in some cases, even though succession law and tax law remain separate.
The Election: Choosing the Law of Your Nationality
Here is the critical exception. Brussels IV allows you to elect, in writing, for the law of your nationality to govern your estate instead. For US citizens, this means you can choose the law of your home state, whether that is New York, California, Florida or any other. This election is made in your will and must be explicit.
Making a Brussels IV election as a US citizen in France can effectively opt you out of French forced heirship rules entirely, giving you the freedom to distribute your estate as you choose under the far more flexible framework of your home state’s law. That kind of testamentary freedom is familiar in common law countries, but it contrasts sharply with France’s more rigid forced-heirship framework. This is not a loophole. It is exactly what the regulation was designed to allow. The full text of EU Succession Regulation 650/2012 is available via EUR-Lex for those who want to read the source.
There is one important caveat. The election only covers succession, not taxation. French inheritance tax rules still apply to assets situated in France and to French-resident beneficiaries, regardless of which country’s succession law governs your estate.
Writing a Valid Will as an American in France
You almost certainly need more than one will if you have assets in both France and the United States. Here is why.
The French Notarial Will
France uses a system of notaires, state-appointed officials who handle real estate transactions, family law documents, and estate matters. A will drafted before a notaire (a testament authentique) is the most legally secure form of French will. It is registered in the national will registry (Fichier Central des Dispositions de Dernieres Volontes), so it will be found after your death regardless of where you are when you pass. A French will is also recommended to ensure compliance with local legal formalities and smoother administration during the inheritance process in France.
Your Brussels IV election should be incorporated into this document explicitly. The notaire will know how to frame it correctly under French procedural law. This is not something to attempt without specialist help.
Your US Will
Multiple localized wills are often recommended for expats managing assets in France and the U.S. Your US will should govern US-situs assets: bank accounts, brokerage accounts, retirement accounts, and real property located in the United States, as part of coordinating cross-border foreign assets. It should be drafted to be consistent with your French will and should not inadvertently conflict with the Brussels IV election you have made.
Avoiding Conflicts Between the Two Documents
This is where many Americans run into trouble. A US attorney drafts a comprehensive will that purports to cover all worldwide assets. A French notaire independently drafts a French testament. The two documents use different legal concepts, different definitions of residuary estate, and potentially contradictory beneficiary designations, creating probate complications and tax implications. The result at death can be years of costly probate and litigation across two jurisdictions.
The solution is straightforward: both advisers need to know about both documents. Consult a qualified cross-border estate planner to coordinate the two wills and prevent conflicts.
The France-US Estate Tax Treaty: What It Does and Does Not Cover
The France-US Estate and Gift Tax Treaty of 1978 (updated in 2009) is one of the most important tools available to Americans in France. It prevents double taxation of the same estate assets by both the IRS and the French tax authorities.
How It Works
The treaty allocates taxing rights based on the type of asset and helps avoid double taxation by coordinating which country taxes what.. Real property is generally taxed by the country where it is located. Personal property is generally taxed by the country of domicile of the deceased. Credits are available to prevent the same asset being taxed twice, either through a direct credit against the US estate tax for French inheritance taxes paid, or vice versa.
The treaty also provides favorable treatment for surviving spouses, including a marital deduction that can defer US estate tax on assets passing to a US citizen spouse. This mirrors provisions in domestic US estate law but requires careful structuring when the surviving spouse is not a US citizen.
The Non-US Citizen Spouse Problem
If your spouse is French and not a US citizen, the standard unlimited marital deduction under US federal estate tax law does not apply. Instead, assets must either pass through a Qualified Domestic Trust (QDOT) to access a deferred marital deduction, or estate taxes on those assets may be due at death rather than deferred. This is a planning issue that catches a significant number of US-French couples unprepared. Managing a portfolio that will eventually pass between US and French jurisdictions is significantly more straightforward when an adviser familiar with both systems is involved from the outset, rather than after a taxable event has already occurred.
US Federal Estate Tax Exemption
For 2026, the US federal estate tax exemption stands at approximately $15 million per individual, extended under the One Big Beautiful Bill Act signed in July 2025. For most Americans, this means no federal estate tax is due at all. Some US states impose their own estate taxes at substantially lower thresholds, so state-level exposure is worth reviewing depending on where you maintain domicile in the US. As with all tax planning, individual circumstances and future legislative changes mean this figure warrants regular review with a qualified adviser. The IRS estate and gift tax guidance provides further detail on the US-side rules for citizens abroad.
French Inheritance Tax: What Your Beneficiaries Will Owe
A fundamental distinction that many Americans miss: the US estate tax is levied on the estate itself before distribution, while France imposes its inheritance tax on each individual beneficiary based on what they personally receive and their relationship to the deceased. This means the French system is assessed at the beneficiary level, not the estate level, and rates and allowances depend entirely on who is inheriting. Even if your estate owes nothing to the IRS, your beneficiaries may owe French droits de succession on assets they receive that are situated in France, or if they are French tax residents themselves.
Rates and Allowances
French inheritance tax rates depend on the relationship between the deceased and the beneficiary. Between parent and child, there is a tax-free allowance of EUR 100,000 per child per parent, and rates above that scale from 5% to 45% progressively. Certain lifetime gifts of up to EUR 31,865 can be made tax-free every 15 years when conditions are met, helping heirs inherit tax free on that amount and reducing the eventual tax burden. Between siblings, the allowance drops to EUR 15,932 and rates jump to 35% and 45%. For unrelated beneficiaries, the allowance is just EUR 1,594 and the flat rate is 60%.
Spouses and PACS partners are fully exempt from French inheritance tax. This is a significant benefit that US couples in France should be aware of when structuring their estate.
The Life Insurance Exception
French assurance-vie policies carry a distinct inheritance tax framework that makes them a meaningful estate planning tool for beneficiaries of French residents. Premiums paid before the age of 70 benefit from a separate allowance of EUR 152,500 per named beneficiary, sitting entirely outside the standard inheritance tax regime. For the right client, this can be a genuinely powerful way to pass wealth to beneficiaries with minimal French tax cost. However, assurance-vie is not a universally accessible or straightforward solution for American expats. US citizens face a specific layer of complexity: the IRS does not treat assurance-vie the way France does, and the interaction with US income tax, PFIC rules, and FBAR reporting obligations can produce significant unintended consequences if the structure is not set up correctly. Whether an assurance-vie belongs in your estate plan is a question that requires careful professional analysis of your specific US and French tax position before any commitment is made. It should never be entered into on the basis of general information alone.
Protecting U.S. Assets: Structures Worth Knowing
For Americans in France with significant US assets, keeping those assets properly structured is as important as the will itself.
Revocable Living Trusts
Revocable living trusts are one of the most frequently misunderstood tools when Americans move to France. In a domestic US context, they offer genuine benefits: probate avoidance, privacy, and continuity of management during incapacity. But transplanting a US revocable trust into a French residency context without specialist guidance can produce disastrous results. French law does not recognize a revocable trust in the same way US law does. This can trigger double taxation on trust income and gains, collapse the entity separation you were relying on, and expose assets to French inheritance tax and forced heirship rules in ways that were never intended. If you hold a US revocable trust and are living in or moving to France, do not assume the structure continues to work as designed. A thorough cross-border review is not optional. The consequences of getting this wrong fall on your beneficiaries at the worst possible moment.
Beneficiary Designations on US Retirement Accounts
IRAs, 401(k)s and other US retirement accounts, as well as related financial assets, pass by beneficiary designation, not through your will. This means they are generally outside both US probate and French succession processes, although US tax treatment still depends on reporting inherited assets correctly if a beneficiary later holds or liquidates them. Where the named beneficiary is a US-based individual and the account is held at a US institution, the assets typically flow directly to that beneficiary without triggering French inheritance tax, as the account is not a French-situs asset and the beneficiary is not a French tax resident. This is a meaningful planning point: US retirement accounts with US-based beneficiary designations can represent an efficient way to pass wealth to US-resident heirs without French droits de succession exposure. The position changes significantly when the beneficiary is a French tax resident, in which case French inheritance tax analysis is required regardless of where the account is held. Keeping beneficiary designations current and consistent with your overall estate plan is essential. A retirement account with an outdated designation, pointing to an ex-spouse or a deceased parent, can create significant problems regardless of what your will says, and later issues can also arise if proceeds or replacement investments are sold and capital gains consequences apply.
The SCI for French Real Estate
A Societe Civile Immobiliere (SCI) is a French civil property company widely used by families to hold real estate across generations. Shares in an SCI can be gifted progressively during your lifetime, making use of the EUR 100,000 per child per parent allowance which resets every 15 years. This can substantially reduce the inheritance tax on French property over time. However, SCI shares are included in the French IFI base, and the interaction with US tax rules requires careful analysis. Our US Citizens in France service page covers how we approach cross-border structure reviews. For a deeper look at how French real estate wealth tax interacts with US expat portfolios, see our guide The American Guide to French Wealth Tax (IFI): Is Your U.S. Real Estate at Risk?.
FAQs – Estate Planning for Americans in France
Do I need a French will if I already have a US will?
Almost certainly yes, if you own real estate or have significant assets in France. A US will may not be recognized or practically enforceable in France without a costly and time-consuming international probate process. A French testament drafted by a notaire and registered in the French national registry is the cleanest solution for French-situs assets.
Can I completely disinherit my children under French law?
Not if French succession law applies to your estate. However, by making a Brussels IV election in your will for the law of your US state of nationality, you can opt out of French forced heirship entirely. This election must be express and should be made with the help of a qualified notaire and cross-border adviser.
My spouse is French. Does that affect US estate tax planning?
Significantly. The unlimited US marital deduction only applies to US citizen spouses. If your spouse is a French national and not a US citizen, assets passing to them at your death may be subject to US federal estate tax unless structured through a Qualified Domestic Trust. This is one of the most common and costly planning gaps for US-French couples.
Are my US retirement accounts protected from French succession law?
US retirement accounts such as IRAs and 401(k)s typically pass outside of the will by beneficiary designation and are generally not subject to French forced heirship. Where named beneficiaries are US-based individuals and accounts are held at US institutions, the assets generally flow to those beneficiaries without triggering French inheritance tax, as they fall outside the French inheritance tax net. However, where a beneficiary is a French tax resident, French droits de succession may apply to amounts received, depending on their relationship to the deceased and the applicable treaty provisions, so they may need to pay tax after treaty analysis. The distinction between who inherits and where they live is central to understanding the French inheritance tax exposure on these accounts, including when a French-resident beneficiary may need to pay French inheritance tax or pay inheritance tax on amounts received.
How often should I review my estate plan as an expat in France?
At minimum every three to five years, and after any major life event: marriage, divorce, birth of a child, acquisition of property, significant change in asset values, or a change in either country’s tax law. The permanent extension of the US federal estate tax exemption under the One Big Beautiful Bill Act removed one planning deadline, but the cross-border nature of a France-based estate means the picture changes with every major life event and with evolving French tax rules. Regular reviews with an adviser who understands both systems are not a luxury but a necessity.
What is the difference between a will and an assurance-vie for estate planning purposes?
A will governs the distribution of assets in your estate. An assurance-vie is a contractual arrangement where the policy proceeds pass directly to named beneficiaries outside your estate, with a favorable separate inheritance tax allowance of EUR 152,500 per beneficiary. The two tools serve different purposes and are often used together as part of a comprehensive estate plan.
| Your Estate Deserves a Plan That Works on Both Sides of the Atlantic. At Harrison Brook USA, we work with Americans in France every day to build coordinated estate plans that respect both legal systems, minimize tax, and protect what matters most. Talk to one of our cross-border advisers today. No obligation, no jargon. |
Disclaimer: This article is for informational purposes only and does not constitute legal, tax, or financial advice. Estate and succession laws change frequently and individual circumstances vary. Please consult a qualified cross-border adviser before making any decisions based on this content.