It has been quite some time since we looked at the often avoided topic of death nevertheless it is helpful to understand what happens in France to your property when you die. We shall review the related tax situation in a forthcoming article.

Inevitably such questions may give rise to concerns about how best to structure the ownership of the French property. Who will deal with the succession? Will your executor be able to deal with your estate? And who will inherit your French estate?

A French notaire will have to be appointed to deal with your French succession, whether you own a second home in France, or live there permanently. The extent of the notaire’s role varies depending on this point.

If you are not resident in France, only your French property will be subject to French inheritance law. The notaire will also deal with any French bank accounts and ancillary matters.

If you live in France permanently, all moveable assets will also be subject to French inheritance law. The notaire will not deal with realty (a house or land) situated outside France although it should be noted that such assets are still included in the overall French inheritance tax calculation.

Appointing a notaire

The beneficiaries appoint a notaire, probably the one who dealt with your purchase. They are jointly responsible for administering the estate. In the past this caused problems where one beneficiary failed to act, leaving the whole estate blocked. A new law now in force allows for the institution of procedures to overcome such problems.

The notaire checks whether there was a will, whether French or not: subject to satisfying specific requirements a UK will is valid in France and the notaire will need to apply it as far as possible, albeit ensuring that the reserved heirs inherit their due proportion. In practice this means that any will can be applied once the reserved proportions due to the children are taken into account. There is an argument that says where you have estates in two countries, then it would be preferable to have two wills as this eases the administration of the estates; if you do opt for this it is imperative that your solicitors are experienced in both legal systems, to ensure that they work well together.

He will also establish the identity of all of the beneficiaries and then the extent of the property that will pass under French law, obtaining valuations as necessary.

The notaire will calculate the French inheritance tax which is due by each beneficiary. As mentioned earlier we shall revert to this in a future article. The tax is payable personally by each beneficiary, and the amount depends not just on the size of the legacy but also on the relationship between the deceased and beneficiaries – spouse, partner, children and so on.
The notaire will draft the French tax form entitled déclaration de succession by which is stated the amount due by each beneficiary. Once French inheritance tax has been calculated the notaire will draft various documents such as:

• acte de notoriété – the document stating and giving proof of who is an heir/legatee on your estate, and the portion they each inherit;
• attestation immobilière will confirm that your beneficiaries are now the legal owner of the French estate.

It might be daunting for your beneficiaries to find out what needs to be done with your French Estate. You may want to think about leaving instructions for the appointment of a firm of UK solicitors specialising in French Law who will be able to assist them and avoid further worry and trauma in an already distressing situation, to clarify what steps need to be taken, what documents will be required and what papers will need to be completed.