Your father lived near Bergerac for twelve years, voted in local elections, paid his French income tax, and never got round to writing a will covering his Dordogne house. Your sister still lives in Manchester, you live in Lyon, and the French notaire (the state-appointed lawyer who alone can settle a French estate) has just told you that a British will for the English bank accounts will not decide who gets the house. This is the situation hundreds of British families discover every year since Brexit: when a British national dies without a will — lawyers call this dying intestate — while habitually resident in France, French succession law normally governs everything, including the French house, and it divides the estate very differently from the English rules of intestacy. The children are protected by a forced share called the réserve héréditaire, the surviving spouse does not automatically inherit everything, and where children from a previous relationship exist the spouse may receive only one quarter of the estate in full ownership. The good news is that the procedure is predictable: prove who you are, choose whether to accept or disclaim within strict deadlines, file the French death-tax return on time, and use the tax treaty to avoid paying twice. This guide explains each step, with the exact legal texts, what the courts have actually held, and how to challenge a refusal or an inflated bill.
I. No Will, a French House and a British Family: Which Law Decides Who Inherits After Brexit
A. Habitual Residence in France Means French Succession Law Normally Applies to the Whole Estate
The starting point is a European regulation that still binds France and still covers British nationals even though the United Kingdom has left the European Union. Regulation (EU) No 650/2012 on jurisdiction and applicable law in succession matters applies universally, which means the French authorities use it for every cross-border estate with a French connection, whatever the nationality of the deceased. Its general rule, in Article 21 of Regulation (EU) No 650/2012, is that the law of the State where the deceased had his habitual residence at the time of death governs the succession as a whole, unless the Regulation provides otherwise. A British retiree who lived day to day in France therefore dies under French succession law, for the French house and for the worldwide estate, unless an exception applies.
The only escape route that matters for most British families is the choice of law made in a will. Article 22 of the same Regulation allows a person to choose the law of his nationality, held either when the choice is made or at death, to govern his succession as a whole. A British national could therefore have chosen English law in an English will, and the French notaire would then have applied English intestacy or testamentary rules instead. But that choice must have been made expressly in a testamentary disposition or clearly demonstrated by its terms. Where there is no will at all, there is by definition no choice, and the default of habitual residence governs. This is the first painful lesson for families: intestacy plus a French home plus French daily life equals French law, and no one can reconstruct a choice of English law after death.
Whether the deceased was truly habitually resident in France is then the decisive factual question, and the French courts examine it closely. In a leading decision, the First Civil Chamber of the Court of Cassation held: “Mais attendu qu’aux termes de l’article 4 du règlement (UE) n° 650/2012 du Parlement européen et du Conseil du 4 juillet 2012 relatif à la compétence, la loi applicable, la reconnaissance et l’exécution des actes authentiques en matière de successions et à la création d’un certificat successoral européen, sont compétentes pour statuer sur l’ensemble d’une succession les juridictions de l’État membre dans lequel le défunt avait sa résidence habituelle au moment de son décès” (Cass. 1re civ., 29 May 2019, No 18-13.383, published in the Bulletin). The Court added that the authority dealing with the estate must carry out “une évaluation d’ensemble des circonstances de la vie du défunt au cours des années précédant son décès et au moment de son décès, prenant en compte tous les éléments de fait pertinents, notamment la durée et la régularité de la présence du défunt dans l’État concerné ainsi que les conditions et les raisons de cette présence, la résidence habituelle ainsi déterminée devant révéler un lien étroit et stable avec l’État concerné”, and it rejected the appeal. In plain English: the court looks at the whole life of the deceased over the years before death — how long and how regularly he was present, under what conditions and for what reasons — and the resulting habitual residence must show a close and stable link with the country concerned.
For a British family this assessment is intensely practical. A parent who spent eight months a year in the Dordogne house, was registered with the French health system, filed French tax returns and held a French residence permit will almost certainly be found habitually resident in France, even if he kept a small flat in Leeds and visited his grandchildren every Christmas. Conversely, a second-home owner who spent only summers in France and lived, worked and paid tax in the United Kingdom will generally remain habitually resident in England, so that English intestacy rules govern — though the French house itself still passes through a French notaire for the transfer formalities. Gather the evidence early: tax notices, health registration, utility bills, residence permit, and proof of where daily life actually happened. If siblings disagree about where the deceased really lived, that dispute must be raised before the notaire or the court at once, because everything else — who inherits, in what shares, and which forced-heirship rules apply — flows from it.
One further boundary must be stated honestly. Immovable property in France — land and buildings — is always transferred under French conveyancing formalities, whatever law governs the succession. Even where English law applies to the substance of the estate, the French land registry will only update the title on the strength of a French notarial deed (acte de notoriété, the deed identifying the heirs, followed by an attestation immobilière, the deed publishing the transfer). Budget for French notarial involvement in every case where a French house is concerned.
B. Who French Law Puts First: Children, Parents, Siblings and the Surviving Spouse
French intestacy follows a strict ladder of orders of heirs, and each order excludes the next. Article 734 of the Civil Code states: “En l’absence de conjoint successible, les parents sont appelés à succéder ainsi qu’il suit : 1° Les enfants et leurs descendants ; 2° Les père et mère ; les frères et soeurs et les descendants de ces derniers ; 3° Les ascendants autres que les père et mère ; 4° Les collatéraux autres que les frères et soeurs et les descendants de ces derniers. Chacune de ces quatre catégories constitue un ordre d’héritiers qui exclut les suivants.” In English: failing a surviving spouse with inheritance rights, first come the children and their descendants, then the parents together with brothers, sisters and their descendants, then other ascendants, then other collaterals. Article 735 adds that children inherit “sans distinction de sexe, ni de primogéniture, même s’ils sont issus d’unions différentes” — without distinction of sex or birth order, even if born of different unions — so all the deceased’s children share equally. Where there is no surviving spouse and no children, Article 738 divides the estate between the surviving parents and the siblings: one quarter to each parent and the remaining half to the brothers and sisters or their descendants.
The surviving spouse (conjoint survivant) is not an ordinary heir in an order but a protected successor whose share depends on who else survives. The key text is Article 757 of the Civil Code: “Si l’époux prédécédé laisse des enfants ou descendants, le conjoint survivant recueille, à son choix, l’usufruit de la totalité des biens existants ou la propriété du quart des biens lorsque tous les enfants sont issus des deux époux et la propriété du quart en présence d’un ou plusieurs enfants qui ne sont pas issus des deux époux.” In English: where the deceased leaves children, the survivor takes, at his or her choice, the usufruit (a life interest: the right to live in the house or receive its income, without owning the capital) over all the existing property, or full ownership of one quarter — but only where all the children are the couple’s joint children. Where at least one child comes from another relationship, there is no choice at all: the survivor receives ownership of one quarter, nothing more, nothing less. Where there are no children but the deceased’s parents survive, the spouse takes one half and each parent one quarter; where neither children nor parents survive, the spouse takes everything.
The Court of Cassation enforced this blended-family rule strictly in 2025. Recalling the text, it held: “Selon ce texte, si l’époux prédécédé laisse un ou plusieurs enfants qui ne sont pas issus des deux époux, le conjoint survivant recueille la propriété du quart des biens existants”, and it quashed the appeal judgment because “en présence d’un enfant non commun, les droits légaux du conjoint survivant ne pouvaient être que de la propriété du quart des biens existants, sans faculté d’option pour l’usufruit de la totalité de ces biens” (Cass. 1re civ., 5 Mar. 2025, No 23-11.430, quashing the Nîmes appeal decision in full). For British stepfamilies this is the single most misunderstood point: a second wife who expected to keep a life interest in the whole French house discovers she owns one quarter outright while her stepchildren share the other three quarters. Conversely, a surviving husband in a first marriage keeps a genuine choice between a life interest over everything and a quarter in full ownership, and that choice has major tax and practical consequences which the notaire must explain before he opts.
Above these shares sits the réserve héréditaire, the forced share that French law guarantees to certain heirs — the children first, and the spouse only where there are no children. Article 912 of the Civil Code defines it as “la part des biens et droits successoraux dont la loi assure la dévolution libre de charges à certains héritiers dits réservataires”, the share of the estate which the statute secures, free of charges, to the so-called reserved heirs. Article 913 fixes the fractions: gifts and wills may not exceed one half of the estate where one child survives, one third where two children survive, and one quarter where three or more children survive — the balance being the untouchable reserve. In a pure intestacy there is no will to reduce, so the reserve simply confirms that the children’s statutory shares cannot be bargained away by family agreement: a brother cannot be bought out for a token sum where the statute gives him a fixed fraction, and any lifetime gift of the French house that eats into the reserve can be clawed back at death through the action for reduction (action en réduction). British readers used to full testamentary freedom should take this in: under French intestacy, and indeed under French succession law generally, the children’s minimum share is a matter of public policy, not of parental preference.
The contrast with English intestacy sharpens the point. For deaths in England and Wales, where no will exists, the surviving married partner currently keeps the deceased’s personal belongings, the first £322,000 of the estate, and half of whatever remains outright, with the other half divided between the children (GOV.UK guidance on inheriting where someone dies without a will; HMRC Inheritance Tax Manual on the statutory legacy, which confirms a statutory legacy of £322,000 for deaths from 26 July 2023 onwards: the partner takes the personal belongings, the first £322,000 of the estate and half of any remainder outright, with the other half divided between the children). Unmarried partners, however close and however long the relationship, take nothing under either system unless a will or a property arrangement protects them — a frequent tragedy for cohabiting British couples in France, where neither the English cohabitant nor the French concubin inherits intestate. If you are the surviving cohabitee reading this after a death, your remedy lies not in intestacy but in proving a joint ownership, a tontine clause, or a financial dependency claim, and you should take advice immediately because the deadlines below run against everyone.
II. What the Family Must Do: Papers, Deadlines, French Death Duties and How to Challenge a Refusal or a Bill
A. Prove You Are an Heir, Then Choose: Accept, Cap Your Liability or Walk Away
The French settlement starts at the notaire’s office with proof of heirship. The notaire draws up the acte de notoriété, the notarial deed that lists the deceased, the applicable law, the heirs and their shares on the basis of birth, marriage and death certificates. For a British family this means producing GRO birth and marriage certificates and the death certificate, usually with an apostille (the international authentication stamp) and a sworn French translation, plus the deceased’s residence permit or tax notices to evidence habitual residence. Where heirs live in England and cannot travel, they sign a power of attorney (procuration) certified for use in France. If the estate also includes English assets, the English side needs its own grant of representation — letters of administration where there is no will — from the Probate Service, because a French deed alone does not unlock a bank account in Leeds. Ask the notaire early for a European Certificate of Succession (certificat successoral européen) as well: this EU-wide certificate proves heirship in every Member State and smooths dealings with banks and registries on both sides of the Channel.
Once identified, each heir faces the option successorale, the three-way choice French law offers: accept outright (acceptation pure et simple), accept up to the net assets after an inventory (acceptation à concurrence de l’actif net, formerly called acceptance under benefit of inventory), or disclaim (renonciation). The official guidance states the position plainly: nobody can force you to choose during the four months following the death, and that four-month breathing space is confirmed on (service-public.fr, accepting or disclaiming a succession). That four-month breathing space is precious where the Dordogne house may carry a mortgage, French contractor debts or an unknown tax reassessment: use it to have the notaire value the assets and list the liabilities before committing your own money.
After those four months, however, creditors, co-heirs or the State can force your hand, and the sanction for silence is brutal. The Court of Cassation recently restated the mechanism: “Selon l’article 771 du code civil, à l’expiration d’un délai de quatre mois à compter de l’ouverture de la succession, l’héritier peut être sommé, par acte extrajudiciaire, de prendre parti”, and under Article 771 and Article 772 of the Civil Code, “Dans les deux mois qui suivent la sommation, l’héritier doit prendre parti ou solliciter un délai supplémentaire auprès du juge”, failing which “l’héritier est réputé acceptant pur et simple” — the heir is deemed to have accepted outright. The Court drew the full consequence: “Il en résulte qu’à l’expiration de ce délai, s’il n’a pas pris parti et n’a pas sollicité de délai supplémentaire auprès du juge, étant réputé acceptant pur et simple de la succession, il ne peut plus y renoncer, ni l’accepter à concurrence de l’actif net” (Cass. 1re civ., 5 Feb. 2025, No 22-22.618). In English: once summoned and the two months expire without a decision or a court extension, you are treated as an unqualified heir, personally liable for the debts, and you can no longer disclaim or cap your liability. Never ignore a bailiff’s summons (sommation d’opter), and never assume that doing nothing protects you — in French succession law, silence after a summons means acceptance.
The practical lesson for a British heir is therefore threefold. First, if the French house is worth less than its mortgage or is entangled in debts, disclaim within the deadlines or accept up to the net assets after a formal inventory by the notaire; your own English savings will then be shielded. Second, if you disclaim, your own children step into your shoes and must themselves accept or disclaim in turn — warn them, because the deadlines run for them too. Third, keep every refusal or delay in writing: if the notaire declines to draw up the inventory, if a bank freezes the accounts beyond reason, or if a co-heir blocks the sale of the house, those letters become the evidence for the court applications and complaints described below. For a fuller walkthrough of the first paperwork after a death in France, see our guide on the first papers, funeral, notaire and tax deadlines after a British death in France, and where the estate carries debts, our guide on accepting, capping or disclaiming a French inheritance.
B. File the French Death-Tax Return on Time, Claim Treaty Relief and Challenge Double Tax
French death duties (droits de succession) apply to a British intestacy with French connections more often than families expect. Article 750 ter of the General Tax Code casts the net in three alternative ways: where the deceased was domiciled in France for tax purposes, all worldwide movable and immovable property is taxable in France; where the heir is domiciled in France and has been for at least six of the last ten years, worldwide property received is likewise taxable; and in every case, property physically situated in France — first and foremost the French house — is taxable in France even if both the deceased and the heirs lived in England. A British parent habitually resident in the Dordogne therefore leaves a worldwide French taxable estate, while a Manchester-domiciled parent who merely owned a holiday cottage in Brittany leaves the cottage taxable in France and the English assets to English inheritance tax. Domicile for tax purposes is not identical to habitual residence for succession law, but in practice a British retiree living year-round in France will usually satisfy both tests at once.
The return itself (déclaration de succession) is filed by the heirs — in practice prepared by the notaire — with the tax office of the deceased’s last domicile, or with the non-resident tax office where the deceased lived abroad. The deadlines are strict: six months from the day of death where the death occurred in France, and twelve months where it occurred abroad (service-public.fr, death duties: declaration). Late filing triggers interest of 0.20% per month plus surcharges of 10% to 80% depending on the situation, so diary the deadline on the day the notaire opens the file and chase him in writing if the draft return is not ready two months before expiry. The tax must in principle be paid when the return is filed, but heirs short of cash can apply to pay in instalments (paiement fractionné) or defer payment of duty on a bare-ownership share (paiement différé), which matters where the house is the only asset and the family does not want a forced sale.
How much tax is then due depends on the relationship and the slice of inheritance. Article 777 of the General Tax Code sets the progressive scale — in the direct line from 5% to 45% across the bands of the net share — while Article 779 grants the allowances that do most of the work for ordinary families: “il est effectué un abattement de 100 000 € sur la part de chacun des ascendants et sur la part de chacun des enfants vivants ou représentés”, meaning €100,000 free of tax on each child’s share and each parent’s share. Between spouses and civil partners (partenaires de PACS), French law goes further and exempts the survivor entirely — a surviving husband or wife pays no French death duties whatever the amount, though the return must still be filed. Between siblings the allowance is only €15,932 with rates from 35% to 45%; between more distant relatives, nephews, nieces and strangers, the rates climb to 55% and 60% with token allowances. An intestacy that pushes a large share to a sibling or a nephew — because there are no children — can therefore produce a startling bill on the French house, and that bill must be anticipated before anyone commits to accepting.
Where both countries tax the same property, double taxation is relieved rather than simply suffered. The United Kingdom will generally levy inheritance tax on the worldwide estate of a person domiciled in the United Kingdom, while France taxes the French house and, for French-domiciled deceased, the worldwide estate as well. The France–United Kingdom double-taxation framework and each country’s unilateral relief then operate as a credit mechanism: tax properly paid in one State on the same asset is credited against the tax due in the other, so that the family pays the higher of the two charges once, not both added together. In practice this means declaring everything everywhere — the French house on the French return with the English tax computation attached, and the worldwide estate to HM Revenue & Customs with the French assessment attached — and claiming the credit expressly rather than assuming the two administrations will coordinate. Keep both assessments, both valuations and proof of payment: where the French inspector disputes the credit or the British personal representatives query the French valuation, those documents are the raw material of the challenge. Our companion guide on inheriting a UK estate while resident in France works through the mirror-image mechanics of declaration and treaty credit.
Finally, every refusal and every bill in this process can be contested through a known channel, and the family should use them rather than resign itself. If the notaire refuses to apply the law you consider correct — for example by treating a child as excluded or by denying the surviving spouse’s quarter share — instruct a lawyer to put him on formal notice (mise en demeure) citing the articles above, then seize the judicial court (tribunal judiciaire) of the place where the estate opened for a ruling on the applicable law and the shares; the 2019 and 2025 decisions quoted in this guide show that appellate courts do get these questions wrong and that the Court of Cassation corrects them. If a bank will not release funds, the acte de notoriété or the European Certificate of Succession, backed by a court order if needed, unblocks the file. If the tax office reassesses the house above its market value, challenge the valuation with an independent expert report and comparable sales, then file the administrative claim (réclamation contentieuse) within the deadline printed on the notice — never let that deadline pass while negotiating informally. And where the estate’s center of gravity is an English will versus French intestacy — a lost or disputed will, a will valid in England but rejected by the notaire — our pillar guide on English wills, French houses and the choice of English law explains how to get the will past the notaire and protect the spouse. In all these disputes, reasoned written exchanges beat telephone calls: the paper trail you build with the notaire, the bank and the tax office is what the judge will read.
Conclusion
A British death without a will in France is not a legal vacuum; it is a French intestacy governed by predictable rules. Habitual residence in France normally draws the whole estate under French succession law, because without a will there is no choice of English law to displace it. The children inherit first and equally, the surviving spouse takes a life interest over everything or a quarter in ownership where all the children are joint — but only a quarter in ownership, with no life-interest option, where a child comes from another union — and the children’s forced share cannot be negotiated away. The heirs then have four months of protected reflection, a stark two-month fuse once formally summoned, six months to file the French death-tax return for a death in France and twelve months for a death abroad, with €100,000 per child free of French duty and a full exemption for the surviving spouse. Meet each deadline, declare on both sides of the Channel, claim the treaty credit expressly, and challenge in writing every refusal or reassessment that misstates these rules. Handled that way, even an intestacy spanning two countries ends not in a family feud or a double tax bill, but in a clean transfer of the French house to its rightful owners.
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