When a British resident dies with money in a French bank account, the surviving family can be left with a practical problem that is more urgent than the final calculation of inheritance tax: the bank has stopped access to the funds. Cards may no longer work, the online account may be restricted, and a transfer to the United Kingdom may be refused until the bank can identify every person entitled to inherit. This is not usually a consequence of Brexit changing ownership of the account. It is the French bank’s response to the death, the end of a power of attorney and the need to protect the estate while the heirs are proved.

The file becomes cross-border when the deceased was British, lived in France, held a UK will or probate document, or left heirs who remain in England, Wales, Scotland or Northern Ireland. The bank and the French tax authority may then require civil-status documents, certified translations, a French acte de notoriété (a notarised deed identifying the heirs), and a certificate dealing with French inheritance tax. Each document answers a different question. A UK grant of probate is not automatically the same thing as proof of French heirship, and a tax certificate does not by itself show who owns the balance.

This guide focuses on the person and the estate: a French account, British family members, documents, tax clearance and release of funds. It does not address the purchase of French property or the creation of a company. The safest route is to identify the type of account, establish the heirs, deal with the French tax file and then give the bank a complete, consistent instruction.

I. Why is a French bank account blocked after a British resident dies?

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

The first step is to identify what the deceased actually held. A current account in the deceased’s sole name, a joint account with a spouse, and a compte indivis (an account operated jointly by several people without the usual solidarity of a joint account) do not have the same consequences. The words used by a British bank and a French bank can also create confusion: “joint” does not always describe the French contractual rules, and the surviving holder’s access does not necessarily mean that every euro belongs to that holder.

French succession opens at death and at the deceased’s last domicile. Article 720 of the French Civil Code states: Les successions s’ouvrent par la mort, au dernier domicile du défunt. The official wording is available on Légifrance, Article 720 of the Civil Code. The date of death therefore matters for the account balance, pending transactions, interest, direct debits and the tax timetable. A later payment cannot simply be treated as an ordinary payment authorised by the deceased if the authority had ended at death.

For a sole account, the bank normally freezes operations once it has reliable notice of the death. The precise operational response depends on the bank’s terms and the information received, but the practical effects can include stopping card payments, cancelling a power of attorney, suspending standing orders and preventing a transfer requested by a relative. The bank may still process limited operations that the law or its procedures permit, such as certain funeral expenses or estate-related payments. A freeze is therefore not the bank declaring that no heir exists; it is a protective stage while the bank waits for proof.

The deposit rules explain why the bank cannot hand the account balance to the first person who sends a death certificate. Article 1939 of the Civil Code provides: En cas de mort de la personne qui a fait le dépôt, la chose déposée ne peut être rendue qu’à son héritier. Read the official text of Article 1939 on Légifrance. The bank is holding a debt owed to the account holder; after death, repayment has to follow the succession rather than a family member’s assertion that he or she is “next of kin”.

A joint account needs a separate analysis. Under many French account agreements, the surviving cotitulaire (co-holder) may continue to use the account, subject to the contract and to the bank notifying the estate. That surviving access does not settle the deceased’s beneficial share. The deceased’s contributions, withdrawals close to death, ownership of incoming payments and the account agreement may all matter. A survivor who empties the account because online access still works may create a dispute with the other heirs. The bank can also restrict the account if it receives conflicting instructions or suspects that the account is being used to remove estate assets.

A compte indivis is more restrictive. In principle, operations require the agreement of the people entitled to operate it. The death of one holder can therefore prevent the remaining holders from giving a complete instruction until the deceased’s rights have been established. Ask the bank to identify in writing whether it classifies the account as individual, joint with solidarity, joint without solidarity or indivis. The Banque de France explanation of collective, joint and indivis accounts is a useful starting point, but the signed account agreement remains decisive.

Do not rely on a French procuration (power of attorney) to obtain the balance. Article 2003 of the Civil Code lists death of the principal among the events that end a mandate: Le mandat finit : Par la mort, la tutelle des majeurs ou la déconfiture, soit du mandant, soit du mandataire. The current official text of Article 2003 should be read with the bank’s own mandate records. A mandate signed by the deceased is not an inheritance document and does not authorise a relative to choose how the estate is distributed after death.

The Cour de cassation has applied this principle to a post-death bank instruction. In its decision of 28 June 1988, First Civil Chamber, appeal no. 86-13.639, it held that the bank could be liable where it executed a mandate without the agreement of all the heirs. The decision records that the bank, en exécutant le mandat sans l’accord de tous les héritiers du mandant, had committed a fault towards them. That is a warning for both sides: a bank should not release the balance on an obsolete mandate, and an heir should not treat a surviving mandate as a substitute for the succession process.

The balance should be fixed at the date of death, while later movements should be listed rather than ignored. Request a statement showing the balance, interest, charges, transfers, card payments and direct debits around the date of death. The account balance is not a gift to the person who happens to be able to log in. In a decision of 13 January 1987, First Civil Chamber, appeal no. 85-13.997, the Cour de cassation stated: Le solde créditeur d’un compte bancaire constitue une créance du même montant contre la banque. In practical terms, the claim against the bank is an asset of the estate and must be placed in the estate inventory.

There are limited payments that should not be confused with a general release. Service-Public explains that a bank may, subject to the statutory conditions and limit, pay certain funeral costs, last-illness costs, taxes or other estate-preservation expenses from the deceased’s account. Keep invoices and ask the bank to identify the legal basis and the amount of each payment. The current information published on Service-Public.fr on what happens to a bank account after death should be checked for the applicable ceiling. A payment made for an urgent expense does not prove that the remaining funds are available for private distribution.

Finally, tell the bank promptly, but do so in a controlled way. Send the death certificate, identify the account and request a written list of the documents required for release. Do not send the only original UK death certificate or original passport without retaining a complete scan and confirming the bank’s return procedure. Ask the bank to confirm the name of its succession department, the reference allocated to the file and whether correspondence can be handled in English. Those small points prevent a cross-border file from disappearing into an ordinary branch complaint channel.

B. Which documents prove that a British family member is an heir?

The bank needs proof of qualité d’héritier, meaning the legal status of heir, not simply proof that the applicant was close to the deceased. Article 730 of the Civil Code says: La preuve de la qualité d’héritier s’établit par tous moyens. The official Article 730 text gives the general rule. In a cross-border estate, “all means” does not mean that an informal family tree is enough for a bank. The evidence must be reliable, consistent and capable of being checked by the notary, bank and tax authority.

The usual French document is an acte de notoriété. Article 730-1 provides: La preuve de la qualité d’héritier peut résulter d’un acte de notoriété dressé par un notaire. See the official wording of Article 730-1 on Légifrance. A notaire is a French civil-law legal professional with public authority who authenticates the deed and assists with the estate. The acte de notoriété normally identifies the deceased, records the death and sets out the persons called to inherit. It is not, by itself, a tax receipt or a final partition agreement. It is the document that gives the bank a structured answer to the question “who may inherit?”

A British family should assemble the civil-status chain before asking for the deed. That normally means the full death certificate, the deceased’s passport, birth certificate, marriage or civil-partnership evidence, and the birth certificates of children who may inherit. If there was a divorce, adoption, previous marriage, renunciation or a child who died earlier, include the documents that explain it. A French PACS (civil solidarity pact) is not automatically the same legal status as a UK civil partnership, so the surviving partner’s rights need to be analysed rather than assumed.

Also provide every known will. A will made in England and Wales, Scotland or Northern Ireland may be important evidence of the deceased’s wishes and of the estate route, but a grant of probate is not a universal replacement for a French acte de notoriété. “Probate” is the UK process by which the relevant authority confirms the authority of a personal representative to administer an estate. The French bank is still likely to ask who is entitled under the applicable succession rules and whether there are other heirs. The GOV.UK guidance on a British person dying in France explains the UK consular and practical steps; it does not remove the need to satisfy the French bank and French tax office.

Obtain a sealed or certified copy of a UK probate document if the French notary or bank requests it. Ask in advance whether it must be apostilled, legalised or accompanied by a certified French translation. The request depends on the origin of the document and the receiving institution. Do not have every document translated speculatively: ask for a written document schedule, because unnecessary translations add cost and can create different spellings of names. Every translation should preserve dates, places of birth, marriage status and the exact identity of the deceased.

Names are a common source of delay. A British passport may use a middle name that is absent from a French bank record. A married surname may differ from a birth surname. Scottish and Northern Irish documents may use different forms or terminology from English and Welsh documents. Prepare a one-page identity table showing each variation, the document on which it appears and the reason for the difference. If necessary, obtain a sworn translation and a notarial statement connecting the names. The bank should not be asked to guess that “Elizabeth Anne Smith” and “Elizabeth Smith” are the same person.

The estate must also be searched for accounts that the family did not know about. Article L. 151 B of the French Tax Procedures Code states that a notary dealing with the estate can ask the tax administration for information held under Article 1649 A of the General Tax Code in order to identify the deceased’s French bank accounts. The official text of Article L. 151 B also recognises access for successors in the context of settling an estate. This is not a shortcut to immediate payment: it is an information route that helps the notary identify the assets and complete the declaration.

Where several heirs exist, make the distribution position explicit. An acte de notoriété can identify the heirs without deciding that everyone agrees on the final division. A bank may require instructions signed by all heirs, a notarial payment statement or evidence of a court order before transferring the balance. A beneficiary living in Britain should not sign a broad “release” without understanding whether it only authorises the bank transfer or also approves the estate accounts, expenses and tax allocation.

Article 815-3 of the Civil Code allows holders of at least two-thirds of rights in an indivision (co-ownership of an undivided asset) to carry out certain administration acts, but that rule is not a general licence to distribute the account. The official Article 815-3 text distinguishes administration from acts that require the consent of all co-owners. If one heir is missing, a minor is involved, a protected adult is involved or the family disputes the will, the bank may properly wait for a notary or court-supervised solution.

Use a document pack with numbered exhibits. A practical pack contains the death certificate; passports; birth, marriage, civil-partnership and divorce records; wills and probate documents; the acte de notoriété; the French bank’s account details and statements; an inventory of other assets and debts; the inheritance-tax filing or certificate; and the bank details for each recipient. Add a short cover letter in English and French if the bank requests it, with one consistent spelling of every name. A clean pack is often more effective than repeated individual emails that each answer only one of the bank’s questions.

Keep an evidence log. Record the date on which the death was reported, every document sent, the recipient, the delivery proof, the question asked and the answer received. If a bank employee says that “the notary has to do it”, ask whether that means the bank will not accept a direct heir instruction, whether the bank has contacted the notary, and which document remains missing. The purpose is to turn a vague blockage into a defined missing step.

II. How can the British heirs obtain the release of the French funds?

A. How should the inheritance-tax declaration, certificate and bank file be assembled?

Proof of heirship and proof of tax compliance are separate tracks. The bank may request both because it must know who receives the money and whether the French Treasury has a claim. A family that sends only an acte de notoriété may be told that the tax certificate is missing. A family that sends only a certificate of non-exigibility may be told that the bank still cannot identify the beneficiaries.

The death date and location determine an important tax deadline. Article 641 of the General Tax Code provides that the declaration deadline is six months from death where the deceased died in metropolitan France, and one year in other cases. The current Article 641 wording on Légifrance should be checked against the facts, including where the deceased died and whether a special rule applies. Do not wait for the bank to finish its internal review before asking the notary or tax adviser to calculate the filing deadline.

Article 800 of the General Tax Code sets the basic filing obligation: Les héritiers, légataires ou donataires, leurs tuteurs ou curateurs, sont tenus de souscrire une déclaration détaillée. See the official Article 800 text. Some direct-line heirs, a surviving spouse or a PACS partner may qualify for an exemption from filing where the gross estate is below the statutory threshold and the other conditions are met; other heirs have a lower threshold. A French account held by a British resident does not automatically fall outside the declaration analysis, and a bank’s request for tax clearance can arise even when the final tax is zero.

The declaration must identify the people concerned accurately. Article 801 of the General Tax Code requires the declaration to state the name, forenames, date and place of birth of each heir, legatee or donee, and contains a specific rule where birth occurred outside France. Read Article 801 on Légifrance before submitting a file containing British birth records. A missing place of birth or an unexplained discrepancy can cause the tax office to ask for the highest rate pending proof, which is precisely the sort of avoidable delay that can keep a bank account closed.

For a non-resident heir or a succession involving a French bank account and foreign-domiciled beneficiaries, ask the French tax service which certificate is required. A certificat de non-exigibilité is a certificate that no French inheritance tax is due; a certificat d’acquittement confirms that the relevant tax has been paid. The official impots.gouv.fr guidance on obtaining a certificate of non-exigibility or acquittement explains the route and the forms used for an estate with a foreign element. It is prudent to request the certificate even where the family believes the France–UK tax treaty or an allowance means that no payment will ultimately be due.

Do not confuse a certificate for an insurance policy with the document needed for an ordinary deposit account. The tax office’s request may differ depending on whether the funds are in a current account, savings account, securities account, life-insurance contract or another product. Put every French institution and product into the estate schedule, including accounts that were closed shortly before death and accounts held jointly. The tax authority and the bank compare information; a document that omits a known account may create a more serious problem than a document that says the balance is still being verified.

Article 806 of the General Tax Code places reporting obligations on institutions holding assets dependent on a succession. The first paragraph refers to banks and other depositaries that know a succession is open and requires a list of the securities, sums or values before payment, delivery or transfer, or within the specified period after those operations. The official Article 806 text is useful context, but it should not be presented to the bank as if it were itself a release order. Reporting the asset and releasing the asset are different acts.

There is a simplified route for some modest estates. Article L. 312-1-4 of the Monetary and Financial Code begins: Sous réserve de justifier de sa qualité d’héritier, tout successible en ligne directe peut obtain certain payments and, under conditions, closure of accounts below the regulatory ceiling. Read the current Article L. 312-1-4 on Légifrance together with the current Service-Public.fr account-after-death guidance. The simplified route is not a universal solution for a British spouse, adult child or executor. It is limited by the relationship to the deceased, the total assets held by the institution, the existence of immovable property and the supporting declarations.

In a simple case, the direct-line heir may be able to obtain payment of defined estate expenses and close the account when the balance is below the applicable ceiling and there is no French immovable property. The amount displayed by Service-Public.fr should be checked on the day of the request because the regulatory ceiling can change. Even then, the bank will require an attestation stating, among other matters, that there is no will or other heir where the procedure requires that statement, that there is no dispute and that the conditions for the simplified procedure are met. Never sign that no-dispute statement if a second family branch, a will or a foreign asset creates uncertainty.

Article L. 312-1-4-1 contains a separate framework for fees charged by banks in connection with settling a succession. The current official text should be read with its implementing rules and the circumstances of the estate. A British heir should not assume that every succession fee is unlawful or that a fee-free treatment for a simple domestic estate automatically applies to a file with foreign heirs, foreign documents or other complexity. Ask for an itemised tariff, the contractual provision relied on and the date on which the fee was calculated. If the bank has charged a percentage, verify it against the current statutory and regulatory framework rather than relying on an old internet article.

A workable order of operations is as follows. First, report the death and request the bank’s succession reference. Secondly, instruct a French notary or obtain the appropriate heirship evidence. Thirdly, request the balance and transactions at the date of death, while identifying debts, funeral costs and other permitted payments. Fourthly, submit the succession declaration and ask the competent tax service for the certificate of acquittement or non-exigibility. Fifthly, give the bank one complete instruction signed by the required heirs or transmitted by the notary. Sixthly, check the final statement, fees, withholding, exchange rate and destination account before accepting the transfer.

When the destination is a UK account, prepare for a compliance check. The French bank may ask for the recipient’s full name, residential address, IBAN, BIC, proof of account ownership and an explanation of the relationship to the deceased. Use an account in the same name as the heir shown in the acte de notoriété. If the transfer is to an executor, trust account or solicitor’s client account, explain the authority and provide the mandate or probate evidence. A mismatch between “beneficiary”, “executor” and “personal representative” can make the bank stop the payment even after the tax certificate has arrived.

Currency conversion should be recorded. Ask whether the bank will transfer euros or convert into sterling, the exchange-rate source, the spread, the transfer fee and any correspondent-bank charge. The estate statement should show the gross balance, permitted deductions, taxes, fees and net amount allocated to each heir. That record helps with a UK inheritance-tax or estate-administration file without turning the French bank into the authority deciding the UK tax position. For a separate question about French inheritance tax on an account blocked abroad, use our related guide on the declaration, payment and remedies; this article deals specifically with releasing a French bank account after the death of a British resident.

B. What can the family do if the bank, notary or another heir does not act?

First classify the refusal. “We cannot release the funds” may mean that the bank has not received the death certificate, that the death certificate is not translated, that the bank lacks an acte de notoriété, that the tax certificate is missing, that another account holder has objected, that a minor or protected adult is involved, or that the bank’s compliance team has identified a name or source-of-funds problem. Ask for the missing item in writing. A general refusal is difficult to challenge; a precise missing-document list gives the family a route to completion.

Send a formal letter to the bank’s succession department rather than arguing only with a local branch. State the account number, date and place of death, the identity of the applicant, the document already supplied and the precise action requested. Ask the bank to confirm whether it will release the funds upon receipt of the acte de notoriété and tax certificate, or whether it requires a notarial payment instruction. Request a response within a reasonable period and keep proof of delivery. The letter should not accuse the bank of wrongdoing before the legal and contractual reason for the hold is known.

Where the bank has allowed one person to operate the account after death, investigate the transactions. In its decision of 5 April 2023, Commercial, Financial and Economic Chamber, appeal no. 21-22.300, the Cour de cassation approved the finding that la banque avait commis une faute en n’avertissant pas [R] [L] des opérations réalisées par son fils. The names in that quotation belong to that case; the practical point is that a bank’s knowledge of a mandate does not necessarily excuse a failure to alert an interested person about suspicious operations. Request the statements and preserve screenshots, emails and transaction dates before asking for a remedy.

A bank also has duties when it closes a collective account. In its decision of 9 November 1993, First Civil Chamber, appeal no. 91-13.950, the Cour de cassation stated that the institution doit néanmoins aviser chacun des titulaires de la clôture de celui-ci. The exact facts concerned notification to account holders. It illustrates why a surviving co-holder should ask for the closure or transfer notice, and why the bank should identify who was notified and when. The case is not a shortcut to proving heirship, but it can be relevant where the bank acted without informing a person whose rights were engaged.

If the notary is slow, write to the notary with a dated list of questions: has the bank been notified, has the balance been requested, which heirs have been identified, has the tax declaration been filed, which certificate is pending, and what document is preventing payment? Ask for a copy of correspondence sent to the bank and tax service, subject to confidentiality and the notary’s professional rules. If no notary has been appointed, a British family should consider appointing one in France when the account, real estate, will or heirship evidence makes the estate more than a simple payment request.

Use the tax administration’s procedure rather than asking the bank to waive tax clearance. If a certificate is delayed, keep the filing receipt, payment evidence, requests for additional documents and the date of each response. Send a complete answer to the tax service in one indexed PDF where permitted. Explain whether a document is unavailable, why it is unavailable and what replacement evidence is supplied. A certificate of non-exigibility is an administrative document; it cannot be created by a bank manager, and a promise that tax will be paid later is not always sufficient for a bank to transfer the balance.

If the heirs disagree, separate administration from distribution. Article 815-3 may permit some management acts by a majority holding two-thirds of the rights, but it does not authorise one heir to appropriate the whole balance. The estate’s creditors have their own protection. Article 815-17 of the Civil Code provides that creditors whose claims arise from conserving or managing undivided assets are paid from the assets before partition and may, in certain circumstances, pursue seizure and sale. Consult the official Article 815-17 text if a funeral provider, tax authority, lender or co-owner is demanding payment from the estate.

Do not use a bank complaint as a substitute for a succession action. The bank can be asked to correct a missing notice, provide statements, explain fees or process a complete payment instruction. It cannot decide a disputed will, determine the final rights of two competing heirs or replace a court order where the dispute is genuine. If the bank’s internal complaint does not resolve an administrative failure, consider the appropriate banking mediator route for the banking service at issue, while recognising that a mediator may not decide a complex inheritance dispute. A French lawyer can identify whether the remedy should target the bank, the notary, another heir or the estate administration itself.

Three examples show why the route changes with the facts. In the first, an adult child is the only direct-line heir, the estate has no French property, the bank holds less than the current simplified-procedure ceiling and no one disputes the succession. The child may ask whether Article L. 312-1-4 applies, but must still prove heirship and comply with the required attestation and tax steps. In the second, the deceased was a British resident with a French account, a French home and a spouse plus two children in the UK. The simplified route should not be assumed; the family will normally need a notary, a complete heirship deed, the declaration and the tax certificate before transfer. In the third, a surviving spouse continues to use a joint account. That access does not settle the deceased’s share, and the statements should be reviewed before the balance is treated as belonging exclusively to the survivor.

A short release request can be structured in this order:

• identify the deceased, the account and the date on which the death was reported;
• list the acte de notoriété, death certificate, civil-status documents, will or probate evidence and translations supplied;
• identify the inheritance-tax declaration and the certificate of acquittement or non-exigibility, or explain the date on which the request was filed;
• state whether all heirs agree to the proposed transfer and attach their signed bank details where required;
• request the bank’s written confirmation of the remaining obstacle, the expected processing stage, the fees and the net amount to be transferred.

Use the same names, dates and addresses in the bank request, the notary file and the tax declaration. If the French bank has requested a certified translation, do not send a family-made translation and assume that it will be accepted. If an original document is required, ask for a receipt and a return date. If the bank says that a document is “not compliant”, ask it to identify the issuing authority, certification, legalisation, apostille or translation requirement. That question often reveals whether the real problem is the document itself or an internal compliance checklist.

Escalate when there is a measurable failure: no response after a complete file, unexplained deductions, a transfer made to the wrong person, failure to provide statements, or continued reliance on a post-death power of attorney. Preserve the original refusal and the full account history. The 1988 decision in appeal no. 86-13.639 is particularly relevant where a bank has acted on a mandate against the rights of the heirs; the 2023 decision in appeal no. 21-22.300 is relevant to unexplained operations and notice. Neither case means that every delay creates damages. The evidence must show the duty, the failure, the loss and the causal link.

The family should also protect urgent needs without demanding an unlawful distribution. Ask whether the bank can pay an identified funeral invoice, a last-illness expense or a tax directly under the applicable French procedure. Keep the invoice in the deceased’s name or estate file. Do not ask a relative to withdraw cash and “settle it later” when the account is under a succession hold. Cash withdrawals are difficult to reconcile across France and the UK and may become evidence in a later dispute.

At the end of the process, obtain a closing pack: final account statement, date of closure, gross balance, permitted deductions, tax paid or certificate reference, bank fees, exchange-rate calculation, transfer confirmation and the allocation agreed between the heirs. Send the pack to the executor, notary and each heir who needs it. A transfer arriving in a UK account is not the end of record-keeping. The estate may still need to report the receipt, settle other liabilities, account for a will or address a later discovery of another French asset.

Conclusion

A French bank account is usually blocked after it learns that the account holder has died because the balance has become an estate asset and a power of attorney is no longer a safe basis for payment. For a British family, the cross-border difficulty is documentary: the bank needs reliable proof of the heirs, and the French tax administration may need a declaration and a certificate of acquittement or non-exigibility before the funds can be transferred. The practical sequence is to classify the account, preserve the date-of-death balance, obtain the acte de notoriété, assemble the UK civil and probate documents, meet the tax deadline, answer the bank’s written checklist and document the final payment.

Do not let a broad refusal remain unexplained. Ask which document, signature, tax certificate or legal instruction is missing. If the account has been operated after death, if heirs disagree, or if the bank has ignored a complete file, preserve the evidence and obtain advice on the correct escalation. A carefully indexed file is the fastest way to distinguish a normal succession hold from a bank, tax or administration problem that needs a formal remedy.

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