A French bank account is normally blocked when the bank learns that its sole holder has died. For a British heir, the practical difficulty is often greater: the death may have occurred in the United Kingdom, the family may have a UK will or probate papers, one heir may live outside France, and the bank may require a French notarial document before it will release the balance. Brexit does not remove the heir’s rights, but it makes the evidence, tax clearance and cross-border succession process more demanding.

The first question is not simply how to “unfreeze” the money. It is which account has been blocked, who is entitled to receive the funds, whether there is a dispute, and whether French inheritance-tax formalities must be completed before payment. An individual account, a joint account and an undivided account do not follow the same rules. A UK grant of probate may be useful evidence, but it is not automatically a substitute for the French documents that the bank or a French notary requires.

This guide focuses on a French deposit or savings account belonging to a deceased person and a British or UK-resident heir. It explains the legal status of the balance, the documents that usually unlock the file, the current €5,965 simplified route and the succession-fee rules applicable after the Constitutional Council’s decision of 19 June 2026. It does not replace an examination of the will, the family tree, the deceased’s last residence, the account agreement or the tax position in both countries.

I. French bank account blocked after a death: what can the bank require?

A. What happens to an individual, joint or undivided account after death?

French law starts with the opening of the succession. Article 720 of the Civil Code states that “Les successions s’ouvrent par la mort, au dernier domicile du défunt.” The provision is short but significant for a British family. The deceased’s last domicile, not simply the location of a French bank account, can affect the organisation of the succession and the involvement of a notary. The presence of a French account can still create French administrative and tax work even where the deceased lived in England, Scotland, Wales or Northern Ireland.

Article 724 of the Civil Code states that “Les héritiers désignés par la loi sont saisis de plein droit des biens, droits et actions du défunt.” This means that legal heirs acquire the succession by operation of law. It does not mean that a bank must transfer the account to the first person who presents a death certificate. The bank must protect the estate, identify the persons entitled to receive the money and avoid paying the same balance twice. That is why the practical proof of heirship matters as much as the underlying entitlement.

For a sole-holder current account, savings account or regulated savings book, the bank generally blocks transactions once it has been informed of the death. A power of attorney given by the deceased ends. The official Service-Public explanation of what happens to a bank account after death, verified on 22 June 2026, records that the bank stops ordinary deposits and withdrawals on the deceased’s individual accounts. Certain payments may continue or be authorised, including defined funeral, last-illness and tax expenses, within the statutory conditions and the applicable limit.

The account is therefore not an ordinary personal account that a child, spouse or executor can continue to operate at will. A family member should notify the bank promptly, send an official death certificate, ask for the bank’s succession department and request a written statement of the account category. The notification should identify the deceased, the date and place of death, the French account number in masked form, the person making contact and the notary if one has already been instructed.

A joint account is different. The account agreement commonly allows the surviving co-holder to continue using it unless the heirs oppose. The balance is not automatically owned entirely by the survivor. The deceased’s share must be determined when the succession is settled. The official Service-Public page explains that a joint account normally remains open for the surviving co-holders, while the deceased’s share is brought into the estate. A negative balance can also create a problem because the bank may seek payment from the surviving holder under the account agreement and applicable law.

The Court of Cassation dealt with the protection of an heir in a joint-account situation in its commercial chamber judgment of 9 November 1993, appeal no. 91-13.950. The dispute concerned a universal legatee who complained that the bank had not informed him about the evolution and closure of joint accounts after the death. The Court held that, although the bank was not required to send each co-holder every statement without a request, “elle devait, néanmoins, aviser chacun des titulaires des comptes de la clôture de ceux-ci”. The official Légifrance decision is a useful reminder that a survivor’s ability to operate a joint account does not erase the estate’s interest in the account or the bank’s duties concerning closure.

Ownership of a joint balance may require evidence. The name on the account and the amount paid by each person are relevant, but the final allocation can depend on the account agreement, the spouses’ matrimonial regime, transfers between them, proof of the source of funds and the relationship between the co-holders. Article 1538 of the Civil Code provides: “Tant à l’égard de son conjoint que des tiers, un époux peut prouver par tous les moyens qu’il a la propriété exclusive d’un bien.” A British spouse should therefore keep statements and evidence showing whether the funds were personal, jointly owned, inherited, gifted or held for another purpose.

In its first civil chamber judgment of 13 February 2019, appeal no. 18-13.762, the Court of Cassation corrected an appellate court that had failed to draw the legal conclusion from its own finding about the money in a bank account. The Court stated that the evidence showed that “les avoirs figurant sur le compte Banque postale n° […] au jour du décès étaient la propriété exclusive du défunt”. The official decision concerned the ownership of the funds and their return to the estate. It does not say that every joint account belongs entirely to the deceased; its value is that the legal ownership of the balance must be established rather than assumed from the account label.

An undivided account, sometimes called an indivis account, follows a stricter rule. It usually requires the agreement of the account holders for transactions. When the bank learns that one holder has died, the account is automatically blocked and the balance is dealt with as part of the estate. The Banque de France explanation of collective, joint and undivided accounts distinguishes the joint account, which can normally continue under the surviving holder’s signature, from the undivided account, which cannot normally be operated by one person alone.

The distinction is important for a British heir who is also a surviving spouse or co-owner. If the account is joint, a written opposition to the bank may be needed if the heir fears that the survivor will withdraw the money before the estate is calculated. If the account is undivided, unilateral instructions may be rejected even where the heir has a close family relationship. If the bank has classified the account incorrectly, ask for the account agreement and the legal basis for the restriction rather than treating the problem as a simple missing document.

The same protective logic applies to securities accounts and safe-deposit boxes. A portfolio is normally frozen after notification of death; purchases or sales may require agreement from all heirs or instructions from the person legally administering the estate. A safe-deposit box is also treated separately, and a power of attorney normally ends. Article 1939 of the Civil Code gives the deposit principle in precise terms: “En cas de mort de la personne qui a fait le dépôt, la chose déposée ne peut être rendue qu’à son héritier.” The Légifrance text of Article 1939 is not a complete code for every modern banking product, but it illustrates why a bank cannot release property merely because a relative asks for it.

For a British family, the first practical step is therefore to obtain the bank’s classification in writing. Ask whether it is an individual account, a joint account, an undivided account, a securities account or a safe. Ask whether access is blocked completely or only pending the succession department’s review. Ask whether the bank has received a notarial request, an opposition from another heir, a tax notice or an instruction from a UK representative. A clear diagnosis avoids sending a UK probate bundle to the wrong department while interest, charges or tax deadlines continue.

B. Why a UK heir may need a French notary, certified documents and tax clearance

The central French document is often an acte de notoriété, meaning a deed of notoriety prepared by a French notary that identifies the heirs and the basis of their entitlement. Article 730-1 of the Civil Code says: “La preuve de la qualité d’héritier peut résulter d’un acte de notoriété dressé par un notaire, à la demande d’un ou plusieurs ayants droit.” It must refer to the death certificate, mention the supporting civil-status documents and state the assertion made by the persons claiming the succession. The official Article 730-1 page sets out the legal content of the deed.

A UK heir should not assume that a will, a grant of probate or a letter from a British solicitor automatically gives the French bank everything it needs. Those documents may establish an important part of the UK process, but the bank must still know who the heirs are for the French account and whether another heir, spouse, creditor or will affects the result. The French notary may need the original or certified copy of the will, the death certificate, birth and marriage certificates, evidence of the family relationship, information about previous gifts, and a certificate showing whether French last-will records contain a disposition.

When the death occurred in France, the local civil-status record is usually obtained from the relevant mairie, meaning the town hall. When the death occurred in the UK, the family normally starts with the UK death certificate and the documents issued through the UK probate or administration process. The Foreign, Commonwealth and Development Office guidance on what to do after a British person dies in France explains the importance of registering the death locally, obtaining copies and using an official translation or legal assistance where required. The French bank or notary may ask for a certified French translation and, depending on the document and its origin, an apostille or other authentication. The requirement should be checked document by document; an apostille does not turn an incomplete family tree into proof of heirship.

The bank may also require every heir to sign a document if the simplified route is being used. Article L. 312-1-4 of the Monetary and Financial Code allows a direct-line successor, subject to proof of heirship and the statutory conditions, to pay certain conservatory acts and to obtain closure and payment where the total held by the establishment is below the amount fixed by order. The text requires an act of notoriety or an attestation signed by all heirs confirming, among other things, that there is no will or other heir, no relevant marriage contract, no dispute and authorisation for the person carrying the document to receive the money or close the account. The official Légifrance text of Article L. 312-1-4 should be read with the current order and the bank’s document requirements.

For a UK resident, the cross-border tax file is a separate obstacle. The French tax authority’s page on the certificate of non-liability or payment of inheritance tax states that, when one of the heirs is domiciled outside France, the certificate is necessary for releasing funds held by a bank or financial institution in France. It directs the taxpayer to submit inheritance declarations using forms 2705 and 2705-S for bank accounts, and form 2705-A where life insurance is involved, even where the assets do not ultimately produce French inheritance tax. The impots.gouv.fr guidance was last updated in 2022, so the family should confirm the current filing address, form version and evidence requested by the non-resident tax service rather than rely on an old paper copy.

This certificate requirement should not be confused with the bank’s proof of heirship. The notary or heirs prove who is entitled to the account. The tax service confirms how the French inheritance-tax formalities have been dealt with. A bank may ask for both. If a British heir sends only the UK probate grant, the succession department may still wait for the French tax certificate. If the family sends only a tax form, the bank may still reject the file because the person signing it has not proved their status as heir.

Inheritance-tax timing must also be planned. Article 641 of the General Tax Code provides that the declaration is due within six months of death when the deceased died in metropolitan France and within one year “dans tous les autres cas”. The official Article 641 text is particularly relevant where a British person dies in the UK and leaves a French account. The date can affect interest, the availability of the tax certificate and the pressure placed on the bank file.

Articles 800 and 802 of the General Tax Code add detail to the declaration. Article 800 requires heirs, legatees and donees to file a detailed declaration in the situations covered by the Code. Article 802 requires the declaration to state the assets and liabilities in the manner prescribed by the text, including relevant cash, claims and securities. The official Article 800 page and the official Article 802 page are useful safeguards against treating a French bank balance as an isolated number. The account can be part of a wider worldwide estate, and the declaration should be prepared with the will, gifts, debts and other assets in view.

The French territorial rules also need to be checked. Article 750 ter of the General Tax Code sets out the principal situations in which assets are subject to French inheritance tax, including the residence of the deceased, the location of French assets and the residence history of an heir. The official Légifrance section for Article 750 ter should be read with the France–UK inheritance-tax rules and the facts of the family. A French bank account does not by itself answer the whole tax question, and a double-tax treaty or domestic credit may affect the final liability.

UK probate and French tax are connected but not interchangeable. GOV.UK explains the UK process for paying inheritance tax from a deceased person’s bank account through the Direct Payment Scheme, including the IHT423 route where it applies. That procedure concerns UK inheritance tax and a UK bank or building society. It does not direct a French bank to release a French account. The family may need a UK probate file for the UK estate, a French notarial file for French proof of heirship and a French tax certificate for the French bank.

A cross-border inheritance can also involve a France–UK tax treaty, but the income and capital-gains convention should not be cited as though it were an inheritance-tax treaty. The official GOV.UK France–UK convention page concerns income and capital gains. Inheritance tax relief must be analysed separately with the relevant UK and French provisions. This distinction matters when a bank asks whether tax has been paid: the answer should identify the tax, the country, the form and the asset, not simply say that the estate is “covered by the treaty”.

The bank may charge a succession fee while it verifies the estate, the heirs and the transfer. The family should ask for the tariff, the calculation base, the date used, the account and savings products included, and the legal basis. A British heir should not assume that a foreign address automatically makes the fee lawful or unlawful. The current cap and the scope of the charge must be tested against the type of product, the value of the accounts, the complexity of the succession and the date on which the bank performs the operation.

II. How can a UK heir unlock the money, challenge delay and control the fees?

A. What the €5,965 simplified route and the 2026 fee decision actually mean

The €5,965 figure is often described online as a “small estate” rule, but it has a more precise role. Under Article L. 312-1-4, a direct-line successor may obtain closure and payment where the total sums held by the relevant establishment are below the amount fixed by ministerial order, provided the other conditions are satisfied. The order currently fixes that amount at €5,965. The amount is not an automatic entitlement for every relative, every account or every product. A sibling, nephew, partner without the relevant legal status or another non-direct heir may need the ordinary notarial route.

The simplified route also requires a clean succession. The attestation signed by all heirs must address the absence of a will or other heir, the absence of a relevant marriage contract, the authority given to the person receiving the money and the absence of a dispute. For closure under the simplified paragraph, the succession must not include real estate. A French house, apartment or land interest may therefore make the small-balance route unsuitable even where the French bank holds less than €5,965. A British heir should not sign the attestation without checking the entire estate and the existence of any French or UK property.

The amount is a threshold for the procedure, not a promise that the bank will release the balance on the day the documents arrive. The bank still has to verify identity, compare the civil-status documents, check whether the account is joint or undivided, examine any opposition and complete its succession controls. If the heir is outside France, the bank may also ask for the tax certificate described by the French tax authority. In practice, the simplified route can reduce the notarial burden, but it does not remove the need for a coherent file.

The fee regime changed during 2026. The Constitutional Council’s decision no. 2026-1207 QPC of 19 June 2026 concerned Article L. 312-1-4-1 of the Monetary and Financial Code, which had created several cases of fee-free succession operations. The Council held that the words “ne font l’objet d’aucuns frais” and the related cases were contrary to the Constitution, while upholding the 1 per cent cap. It also stated that the declaration of unconstitutionality took effect from publication. The official Légifrance decision no. 2026-1207 QPC contains the exact operative provisions: the no-fee words and cases were struck down, while the words referring to the 1 per cent limit were declared constitutional.

The Conseil d’État had referred the question in its judgment of 10 April 2026, no. 508982. The official Conseil d’État decision recorded that the cap was 1 per cent of the relevant account balances and savings valuation, with an absolute ceiling of €850 and €857 from 1 January 2026. It also described the products within and outside the statutory scheme, including exclusions for several savings products. The decision is valuable because it identifies the legal calculation and the €5,965 procedure threshold before the Constitutional Council removed the mandatory no-fee cases.

The current practical position is therefore different from advice published before 20 June 2026. A bank may charge a succession fee for in-scope operations, but the charge is capped at 1 per cent of the balances and savings valuation covered by the rule and cannot exceed €857. Service-Public’s current explanation of the succession-fee reform records both the cap and the immediate effect of the Constitutional Council’s decision. The €5,965 simplified closure route remains a separate question: it can determine which proof of heirship is available, but it should not be presented as a general fee-free guarantee.

The scope must be checked before disputing an invoice. The statutory fee framework concerns deposit accounts, savings accounts and certain general savings products. The Conseil d’État decision explains that products such as plans d’épargne en actions and certain other products are excluded from this specific regime, with fees potentially fixed under the bank’s applicable tariff. A securities portfolio, life-insurance policy, safe-deposit box, mortgage account or professional account may involve different charges and different documents. Ask the bank to itemise each product rather than applying 1 per cent to every asset linked to the deceased.

The presence of a UK heir is a cross-border element, but it does not, on its own, determine the fee amount. Article D. 312-1-3 of the Monetary and Financial Code defines an element of foreign origin by referring, among other facts, to the deceased’s tax domicile or habitual residence, or an heir’s tax domicile or habitual residence, being outside France. It also fixes the absolute ceiling at €857. The official D. 312-1-3 page should be read with Article L. 312-1-4-1 as currently interpreted after the Constitutional Council’s decision. A bank should not use the foreign element as a substitute for explaining which account, valuation and operation generated the fee.

When the fee appears excessive, ask for a calculation table showing the balance used on each account, the savings products included, the applicable percentage, the absolute ceiling and any product excluded from the statutory calculation. Compare it with the date of the bank operation, not merely the date of death. If the bank applies an old fee-free rule to refuse a service or an old uncapped tariff to charge the estate, the correspondence should identify the current legal position and request a corrected statement. Preserve the original invoice and do not authorise a disputed debit without understanding whether the account can still be closed.

B. What should a UK heir send, how should delay be escalated and when is legal help needed?

A useful succession pack begins with a one-page chronology. State the date and place of death, the deceased’s last residence, the date the French bank was notified, the date the bank blocked the account, the account type, the names of the known heirs, the notary’s name, the French tax filing date and every response received. Cross-border files often fail because the bank receives the death certificate in one email, the UK probate grant two weeks later, a translation without its original and a tax form under a different spelling. A chronology lets the bank see that the documents refer to one estate.

The core pack should normally contain:

• the death certificate and, where relevant, a certified French translation or authentication requested for that document;
• the deceased’s full civil-status records, including birth and marriage documents where they establish the family relationship;
• the will, any codicil and evidence of a search for later testamentary dispositions;
• the UK grant of probate or letters of administration, clearly marked as evidence from the UK process rather than assumed to be a French act of heirship;
• the French acte de notoriété or the complete all-heirs attestation if the simplified route genuinely applies;
• each heir’s passport, address, tax-residence information and bank details, with names matching the succession documents;
• the French inheritance declaration, proof of submission or payment where required, and the certificate of non-liability or payment requested by the bank;
• the bank’s account statements, fee tariff, closure notice, opposition notice and any list of missing documents.

Ask the bank to confirm whether it accepts electronic copies, whether originals must be posted, whether the translation must be sworn or certified, and whether a notary must send the act directly. A British heir who lives far from France can often save time by asking the French notary to communicate with the succession department. The notary can also identify whether the estate includes French real estate, a joint account, a life-insurance policy or a creditor claim that makes the simplified route unsafe.

If the French bank asks for a tax certificate because an heir is domiciled outside France, contact the non-resident tax service early. The certificate is not necessarily evidence that inheritance tax is due; it may be the document showing that the declaration has been made and that no French payment is required. The bank should be told whether the certificate is pending, and the family should ask whether the bank will accept proof of submission while the tax service processes the file. Do not promise the bank a date that the tax service has not confirmed.

For an estate with a French property, a standard notarial settlement is usually safer than attempting to close a bank account through an heir’s unilateral attestation. The €5,965 route is also inappropriate if there is a dispute about the family tree, a will, the matrimonial regime, a property interest or the ownership of a joint balance. A dispute is not resolved by the amount in the bank account. The bank may need to retain the funds until the heirs agree or a court gives an enforceable direction.

Write to the bank’s succession department with a precise request. Ask it to confirm whether the account is blocked, whether the balance is held in an individual or joint account, which documents remain missing, whether an opposition has been recorded, whether the French tax certificate is required, the applicable fee calculation and the expected next step. Ask for a named contact and an acknowledgment of receipt. A short, indexed letter is more effective than repeated calls to a branch that cannot see the succession file.

If the bank does not answer, send a formal complaint to its complaints department and attach the earlier request, delivery evidence and the complete document index. Do not accuse the bank of unlawfully withholding the money merely because it asks for a French notary. The stronger complaint identifies a factual error: the bank has misclassified a joint account, ignored a valid act of notoriety, charged above the statutory cap, asked twice for the same document, or failed to explain whether the restriction applies to the whole account or one transfer.

Where the bank refuses to open an account rather than releasing an existing balance, examine the French droit au compte, meaning the right-to-account procedure. That procedure can allow a person or legal entity domiciled in France without a deposit account to have a bank designated by the Banque de France, subject to the statutory conditions. It does not give the first bank approached a duty to accept the customer, and it does not remove identity, anti-money-laundering or source-of-funds checks. A British heir dealing with an estate account should not confuse this procedure with the succession release process.

For an existing account, the priority is continuity. List rent, mortgage instalments, insurance, electricity, property tax, funeral expenses and other payments that might be affected. Ask the bank whether legally necessary payments can be made from the deceased’s account under the applicable rules. If not, identify a lawful alternative funding route through the heirs or the notary and record the source and legal basis of each payment. Never move estate money into a personal account merely because the bank’s online access is blocked without documenting the authority and the accounting treatment.

Keep evidence of loss. Save the bank’s notices, account statements, returned direct debits, late-payment demands, tax reminders, rent receipts, exchange-rate records and delivery confirmations. If a delay causes a property insurer to cancel cover, a lender to charge default interest or a tax return to be filed late, the dates may be relevant to a claim. The existence of a loss does not prove that the bank is liable; it provides the factual record needed to assess the contract, the bank’s conduct, the heirs’ own delay and any intervening cause.

Legal help becomes urgent where the account contains a substantial balance, the heirs disagree, a joint holder is withdrawing money, a will is challenged, the bank applies a high fee, the French tax deadline is approaching, or a property cannot be insured or financed because funds are blocked. A lawyer can review the bank agreement, the notarial evidence, the tax certificate, the fee calculation and the correspondence as one file. Depending on the facts, the next step may be a formal notice, a complaint, mediation where available, a negotiated release, a notarial instruction or an urgent court application. The correct route depends on the account and the remedy sought; there is no universal “unfreeze” form.

The UK side should be coordinated rather than ignored. If a UK executor controls the estate, the French notary and bank need to know the executor’s authority and the names of the beneficiaries. If the deceased left a UK will with a French-law choice-of-law clause, the notary must examine its effect on the French account and any French assets. If a UK tax return, inheritance-tax payment or probate account is still open, keep the French bank balance in the estate schedules so the same money is not omitted or reported twice. The GOV.UK guidance on paying UK inheritance tax from a deceased’s bank account is a useful starting point for the UK process, but it does not replace the French bank’s release requirements.

Finally, check the fee after the money has been released. Ask for the final statement and compare the fee with the 1 per cent cap and €857 maximum where the statutory scheme applies. Check whether the bank included only eligible deposit and savings products, whether it used the correct balance and whether it charged a separate fee for a product outside the scheme. If the bank refuses to correct a clear calculation error, the complaint should attach the official tariff, the statutory references, the current succession-fee rule and the calculation you say is correct.

Conclusion

A French bank account blocked after a death is not unlocked by nationality, a phone call or a UK probate document alone. The answer begins with the account type: an individual account is ordinarily blocked, a joint account may continue for the survivor subject to the deceased’s share, and an undivided account is generally frozen until the estate can be dealt with. The family then has to prove heirship, usually through a French acte de notoriété or a strictly applicable simplified attestation.

For a British or UK-resident heir, the file should join the French notarial evidence, the UK death and probate documents, certified translations where requested, the French inheritance declaration and any certificate required by the French tax authority. The €5,965 figure can open a simplified route for a direct-line heir where every condition is met, but it is not a universal fee exemption. After the Constitutional Council’s decision of 19 June 2026, the in-scope succession fee remains subject to a 1 per cent cap and a maximum of €857, while the product and estate facts still need to be checked.

Preserve every letter, statement and deadline. If the bank has misclassified the account, applied the wrong fee, ignored valid heirship evidence or allowed a dispute to create an urgent financial risk, obtain a prompt review of the complete cross-border file.