Your US Will May Not Be Enough
A will executed in the US may not cover your French assets, may conflict with French forced heirship rules, or may create unexpected tax consequences in both countries. Get cross-border legal advice.
EU Succession Regulation (Brussels IV) — What Americans Must Know
Since August 2015, EU Regulation 650/2012 (Brussels IV) has changed how estates are handled for people who die as residents of EU countries:
- Default Rule: The law of your country of habitual residence at death governs your entire estate (including assets in other countries)
- For Americans in France: If you die as a French resident, French law will govern your estate — including French forced heirship (réserve héréditaire) rules
- Key Election: You can elect in your will to have the law of your nationality (US law of your state) govern your estate instead. This is a critical planning option for Americans
- How to elect: Include a Brussels IV nationality election clause in your French will — drafted by a notaire or cross-border estate attorney
- Real property exception: French real property (immobilier) is generally still subject to French law regardless of elections made
French Forced Heirship — The Réserve Héréditaire
Unlike most US states, French law mandates minimum inheritance shares for children:
1 Child
Child must receive at least ½ of the estate. The remaining ½ is freely distributable (quotité disponible).
2 Children
Children must together receive at least ⅔ of the estate. The remaining ⅓ is freely distributable.
3+ Children
Children must together receive at least ¾ of the estate. Only ¼ can be freely distributed.
US Implications
Americans used to complete testamentary freedom may be shocked. If you have a French will leaving everything to your spouse, your children can challenge it.
French Inheritance Tax (Droits de Succession)
| Relationship to Deceased | Tax-Free Allowance | Tax Rate |
|---|---|---|
| Spouse / PACS partner | Fully exempt | 0% |
| Children / parents | €100,000 per child | 5% – 45% (progressive) |
| Siblings | €15,932 | 35% – 45% |
| Nephews / nieces | €7,967 | 55% |
| Non-relatives (including unmarried partners) | €1,594 | 60% |
PACS vs Marriage for Unmarried American Couples
An unmarried American couple in France faces 60% inheritance tax on assets passing between them. A PACS (civil partnership) reduces this to spouse-level exemption. Marriage provides the same. If you're in a long-term relationship and not married, consider your options carefully.
US Estate Tax Considerations
- Federal Estate Tax Exemption (2024): $13.61 million per person — most Americans in France won't owe federal estate tax
- TCJA Sunset Risk: The 2017 Tax Cuts and Jobs Act exemption is scheduled to revert to ~$7M (inflation-adjusted) in 2026 unless Congress acts. Monitor this
- State Estate Taxes: Some states (Massachusetts, Oregon, Washington) have lower exemptions ($1-2M). Domicile planning matters if you have US property or return to these states
- US-France Estate Tax Treaty: The 1978 US-France estate and gift tax treaty prevents double estate taxation. French estate taxes paid can generally be credited against US estate tax
- US retirement accounts (IRA, 401k): These are generally not subject to French succession law but may be subject to French tax if you're a French fiscal resident at death
Documents You Need
US Will (Updated)
Executed in your state of legal domicile. Should specifically reference French assets and include Brussels IV election language. Must be coordinated with any French will.
French Will (Testament)
Ideally a testamento authentique (notarized by a French notaire) or holographic will. French wills are registered in the national FCDDV register.
Marriage Contract (Contrat de Mariage)
If married in France, your matrimonial regime affects asset division at death. Common law US marriages may need to elect a French regime at the notaire.
Durable Power of Attorney
Both a US and French power of attorney (procuration) for healthcare and financial decisions if incapacitated. US POAs may not be recognized in France without authentication.
Find Cross-Border Estate Planning Professionals
Conseil Supérieur du Notariat
Find a French notaire — essential for French will drafting and estate administration
NAEPC — National Association of Estate Planners & Councils
Directory of accredited US estate planning professionals — search for international estate specialists
Expat Focus — France Inheritance Guide
Overview of French inheritance rules for expats with practical planning tips