Receiving a French inheritance while living in the United Kingdom can create an urgent question that is easy to ask too late: can you refuse the succession without becoming personally liable for the deceased\u2019s debts? In French law, renouncing a succession (renonciation \u00e0 succession) is a formal choice. It is not an email to a notary, a message to a creditor or a decision to keep one asset while refusing another. The choice must be made in the correct form and sent to the authority connected with the deceased\u2019s last domicile or handled through a French notaire, a civil-law public officer.<\/p>\n
For a British heir, Brexit adds a cross-border layer but does not remove the French rules that apply to a French estate. You must first identify the law and authority governing the succession, then protect the evidence of what you have and have not accepted, and finally file the renunciation so that it can be relied on against creditors and other heirs. The central deadlines are practical: four months before someone can force you to choose, two months after a formal demand, and ten years as the maximum period in ordinary cases. A signature on the wrong document can change the result.<\/p>\n
This guide addresses the person who has been called to a French succession and is considering renunciation from Britain or from France. It does not replace a review of the death certificate, will, family relationship, assets, debts, tax position and residence of the deceased. Those facts determine whether the French procedure is the right route and whether a safer option is acceptance up to the net assets instead.<\/p>\n
The starting point is Article 768 of the French Civil Code<\/a>. It states: \u201cL’h\u00e9ritier peut accepter la succession purement et simplement ou y renoncer.\u201d In English, the heir may accept outright or renounce. The same article also recognises acceptance up to the net assets, known in French as acceptation \u00e0 concurrence de l’actif net. That third option can be important where the estate may contain value but the liabilities have not yet been identified.<\/p>\n Renunciation is therefore not an informal refusal of an unwanted house, a French bank account or a portfolio of unpaid bills. The succession is treated as one legal whole. The option is generally indivisible: an heir cannot keep the valuable French property, refuse a consumer loan, and call the result a renunciation. The assets, rights and liabilities must be mapped before a choice is signed. A British heir should also distinguish a succession from a legacy. A particular gift under a will may raise a separate question from the heir\u2019s statutory share, and the wording of the will can create separate options.<\/p>\n The principal effect of a valid renunciation appears in Article 805 of the Civil Code<\/a>: \u201cL’h\u00e9ritier qui renonce est cens\u00e9 n’avoir jamais \u00e9t\u00e9 h\u00e9ritier.\u201d The legal fiction is powerful. The renouncing person is treated as never having been an heir for the succession. They do not receive the assets through that status and are not normally responsible for the deceased\u2019s succession debts merely because they were called to the estate.<\/p>\n That effect does not mean that the family consequences disappear. The second sentence of Article 805 provides that the share of the renouncing heir may pass to representatives, then to co-heirs or to the next degree. In practical terms, a parent who renounces may cause children or grandchildren to become the next people who must decide whether to accept or renounce. If those descendants are minors, the decision is not simply a family email. A separate authorisation and procedure may be required, and the children\u2019s position must be checked before the adult files.<\/p>\n The protection against debts is set out in Articles 804 to 808 of the Civil Code<\/a>, including Article 806: \u201cLe renon\u00e7ant n’est pas tenu au paiement des dettes et charges de la succession.\u201d There is, however, a specific rule for funeral expenses of an ascendant or descendant. A person may have to contribute according to their means even after renouncing. That obligation is not the same as accepting the estate and should be analysed separately from claims made by banks, landlords, utilities, tax authorities or business creditors.<\/p>\n There are also practical consequences for property. A renouncing heir should not distribute furniture, withdraw money, sell a vehicle, collect a debt for personal use or sign a sale as owner of the deceased\u2019s asset without first checking the legal effect. If every heir renounces, the estate may become vacant and the French State service known as the Domaine can be appointed to administer it. If another heir accepts, that person may have to manage the assets and debts. Renunciation does not give the renouncing heir a power to continue running the estate as if nothing had happened.<\/p>\n French public guidance confirms the basic protection: a renouncing heir does not receive the deceased\u2019s property and does not pay the deceased\u2019s debts, subject to funeral expenses and the rules affecting descendants. It also explains that a copy of the renunciation can be sent to creditors. The official explanation is available in the Service-Public guide to accepting or renouncing a succession<\/a>. If all heirs renounce, the separate process for the vacant estate is described in Service-Public\u2019s guidance on debts and property after renunciation<\/a>.<\/p>\n Finally, renunciation is not an automatic answer to every tax question. A person may cease to be a French heir for civil-law purposes while the estate still has French filing obligations. A UK resident may also have to consider UK Inheritance Tax, the deceased\u2019s long-term UK residence, the location of assets and the France\u2013UK convention. The GOV.UK guidance for a person based outside the UK<\/a> explains that UK tax can depend on UK assets and that treaty relief may matter where two countries tax the same assets. Renunciation should therefore be reported consistently to the notary, the French tax administration where appropriate and any UK adviser handling the estate.<\/p>\n Brexit does not create a special \u201cBritish renunciation form\u201d. The French rules on the form of renunciation continue to matter where French law or a French succession authority is involved. The difficult preliminary question is often whether the deceased\u2019s estate is governed by French law, another law chosen in a will, or a combination of rules concerning jurisdiction, succession and taxation.<\/p>\n Start with the deceased, not the heir. Record the deceased\u2019s habitual residence at death, nationality, domicile in the UK sense, last French address, location of real estate, bank accounts, business interests and the existence of a choice-of-law clause. A British heir who lives in London may be dealing with a deceased person who lived in France, or with a deceased person who lived in England but owned a French property. Those situations are not procedurally identical.<\/p>\n The European Succession Regulation is especially easy to misunderstand after Brexit. The United Kingdom is not a participating state in that regulation, but French courts may still apply its rules in cases involving an estate connected with the United Kingdom. In a preliminary reference recorded in Cour de cassation, First Civil Chamber, 18 November 2020, appeal no. 19-15.438<\/a>, the official decision states that the regulation is \u201cauquel le Royaume-Uni n’est pas partie\u201d and discusses the circumstances in which a Member State court may have subsidiary jurisdiction when the deceased lived outside the European Union but had nationality or assets connected with that state. That authority is not a shortcut to a universal answer. It shows why the forum and applicable-law analysis must be completed before a British heir sends a form to a tribunal chosen at random.<\/p>\n A will may also change the analysis. A British person may have selected the law of their nationality, may have made an English or Scottish will, or may have several instruments dealing with different assets. A prior article on how a UK will interacts with French succession law after Brexit<\/a> should be read as a related planning resource, not as proof that every estate follows the same law. The renunciation procedure cannot repair a defective choice-of-law analysis. If the wrong succession is identified, the right form may be filed in the wrong place or against the wrong estate.<\/p>\n There is a second distinction between civil succession and inheritance taxation. France and the United Kingdom have a historic convention concerning succession duties, published in France by Decree no. 64-789 of 27 July 1964 publishing the France\u2013Great Britain succession tax convention signed on 21 June 1963<\/a>. The convention deals with double taxation; it does not itself turn a renunciation into an acceptance, decide whether a descendant steps into the renouncing heir\u2019s place, or replace the Civil Code filing formalities.<\/p>\n HM Revenue & Customs also warns that the UK position has changed for deaths and transfers after 6 April 2025. The new long-term UK residence rules can bring overseas assets within UK Inheritance Tax for a person who meets the statutory conditions. The GOV.UK guidance on long-term UK residence<\/a> should be checked with the date of death and the deceased\u2019s residence history. A British resident heir should not assume that renouncing a French inheritance removes every UK reporting question. It may change what the heir receives, but it does not erase the deceased\u2019s tax history or the executor\u2019s reporting duties.<\/p>\n For a British family, the practical cross-border file should therefore contain two separate analyses. The first asks who may inherit, which law governs the estate, where the succession opened and which authority can receive the declaration. The second asks whether a French declaration of succession, UK Inheritance Tax account, treaty claim or correction is required. Combining those questions in one sentence such as \u201cI live in Britain, so I have no French liability\u201d is unsafe.<\/p>\n French law gives the heir a protected period before a creditor or co-heir can force a decision. Article 771 of the Civil Code<\/a> states: \u201cL’h\u00e9ritier ne peut \u00eatre contraint \u00e0 opter avant l’expiration d’un d\u00e9lai de quatre mois.\u201d The period runs from the opening of the succession, normally the death. During those four months, a creditor, co-heir, next-ranking heir or the State cannot use the formal demand mechanism to force the choice. The heir may still renounce earlier, but haste is not a substitute for an asset-and-debt review.<\/p>\n After four months, an eligible person may serve a formal demand, known in French as a sommation, by an extrajudicial act. This is not the same as an informal letter from a family member. The demand must be legally served and must be examined for its date, author and content. Once properly summoned, the heir has two months to accept, renounce or ask the judge for additional time. Article 772 of the Civil Code<\/a> provides: \u201cDans les deux mois qui suivent la sommation, l’h\u00e9ritier doit prendre parti.\u201d If the heir does nothing at the end of the applicable period, the law can treat the heir as having accepted outright, which exposes personal assets to succession liabilities.<\/p>\n There is also a long-stop period. Under Article 780 of the Civil Code<\/a>, \u201cLa facult\u00e9 d’option se prescrit par dix ans \u00e0 compter de l’ouverture de la succession.\u201d An heir who has not chosen within ten years is treated as having renounced, subject to statutory exceptions such as a legitimate reason for not knowing that the succession had opened. The ten-year rule is not a reason to ignore a live creditor demand, and it does not protect an heir who has already accepted by conduct.<\/p>\n The most frequent practical risk is tacit acceptance. Article 782 of the Civil Code<\/a> states: \u201cL’acceptation pure et simple peut \u00eatre expresse ou tacite.\u201d It is tacit when the heir takes an act that necessarily shows an intention to accept and that could only be performed as an accepting heir. Selling a succession asset, collecting and spending estate money, signing a deed as the person entitled to dispose of the asset, or assigning succession rights can all create serious evidence problems.<\/p>\n Not every protective action is acceptance. Article 784<\/a> permits certain purely conservatory, supervisory and provisional administration acts without acceptance when the person has not taken the title or quality of heir. The article refers to \u201cLes actes purement conservatoires ou de surveillance et les actes d’administration provisoire\u201d. A British heir may therefore need to protect a leaking French property, preserve insurance, secure documents or prevent damage, but should keep a dated record and ask the notary or lawyer how each step is characterised.<\/p>\n The case law illustrates the difference between defending a position and behaving as owner. In Cour de cassation, First Civil Chamber, 18 December 2019, appeal no. 18-21.815<\/a>, the Court rejected the idea that procedural steps used to defend the heirs\u2019 position necessarily amounted to acceptance. The official decision describes the appeals as having \u201cun caract\u00e8re purement conservatoire et n’impliquaient pas l’intention d’accepter la succession\u201d. The lesson is not that every court proceeding is safe. It is that the legal nature and purpose of the act matter.<\/p>\n Conversely, in Cour de cassation, Commercial Chamber, 2 December 1986, appeal no. 85-11.823<\/a>, the Court upheld the analysis that the legatees had requested possession and \u201cavaient accompli des actes impliquant la prise de la qualit\u00e9 d’h\u00e9ritier\u201d. Their later renunciation could not undo the prior acceptance. The case is old, but the practical warning remains current: do not sign a document describing yourself as owner or accepting heir merely because a French notary, estate agent, bank or creditor asks for a quick signature.<\/p>\n Before making any substantive decision, a British heir should freeze the file into three categories:<\/p>\n This record is particularly important when the heir lives in Britain and communicates by email. A short message saying \u201cI accept the house\u201d may later be read as an acceptance, while a carefully drafted message stating that no option has been exercised is evidence of a different position. The wording should never be improvised where the estate has significant debt, a French business, a disputed will or beneficiaries in several countries.<\/p>\n For a succession opened after the modern procedural reform, renunciation must be made formally. Article 804 of the Civil Code<\/a> states: \u201cLa renonciation \u00e0 une succession ne se pr\u00e9sume pas.\u201d It adds that, to be enforceable against third parties, the renunciation by a universal or universal-title heir must be sent or lodged at the tribunal in the area where the succession opened, or made before a notary. If a notary receives it, the notary must send a copy to the relevant tribunal within one month.<\/p>\n In practical terms, the usual French recipient is the tribunal judiciaire, the ordinary civil court, of the deceased\u2019s last domicile. The official Service-Public form page for an adult renunciation<\/a> identifies Cerfa form 15828*05 and the tribunal judiciaire or tribunal de proximit\u00e9 as the destination. The same official page provides the current form and should be checked for the version in force when the declaration is prepared.<\/p>\n For an heir living in Britain, there are normally two routes to examine. The first is to complete the declaration and send or lodge it with the correct French court registry, known as the greffe. The second is to instruct a French notaire to receive the declaration and transmit it. The notary route may be more practical where the estate already has a notary, several heirs, French property or a dispute about the place where the succession opened. It may also generate a professional charge. The court route is not a licence to omit the conflict-of-laws analysis: if the deceased\u2019s last domicile was in the UK and the estate has only a French asset, the competent authority should be confirmed before a document is posted.<\/p>\n The ordinary adult file should be assembled before signing. The Service-Public form and notice should control the final list, but a British heir will commonly need:<\/p>\n British civil-status documents may need a French translation by an authorised translator, and some documents may require certification, apostille or another authentication step. Those requirements depend on the document and the receiving court or notary. Do not assume that a scan of a UK birth certificate is enough, but do not pay for an apostille before asking the recipient which form is accepted. The document chain should preserve the original, the certified copy, the translation and proof of dispatch.<\/p>\n The signature also needs a timing check. If creditors have already sent a formal summons, the two-month period in Article 772 must be calculated from valid service, not from the date an email was noticed. If another heir has already accepted, later reversal becomes restricted. Article 807 provides that a renunciation may be revoked by an outright acceptance while the right to accept remains prescribed, but only if another heir has not already accepted and the State has not been sent into possession. The current statutory text is reproduced in the L\u00e9gifrance section on renunciation of succession<\/a>. Once an heir sees a creditor demand or learns that a co-heir has signed an acceptance, the file needs immediate legal review.<\/p>\n Children require a separate check. Because Article 805 can move the share to descendants, the adult heir should identify every child and grandchild affected before filing. A minor\u2019s renunciation may require authorisation from the competent judge and its own form. The official guidance for a succession involving a minor or protected adult is available from Service-Public<\/a>. A renunciation that protects a British parent from a debt but unexpectedly places the same debt question before a child is not a complete solution.<\/p>\n After the declaration has been sent, obtain proof that the correct court or notary received it. Keep the signed form, identity documents, death certificate, delivery receipt, court acknowledgement, notary correspondence and any registry reference. Send a copy to known creditors with a short explanation that the succession has been renounced, without making admissions about the debt. Ask the notary to confirm whether a French declaration of succession is still required and whether the renunciation changes the tax filing or payment position.<\/p>\n If every heir renounces, the estate may need to be referred to the Domaine for a vacant-estate administration. That is not a private family liquidation. The State-appointed curator identifies assets, deals with debts and may sell property under the statutory process. If there is a French house, unpaid taxe fonci\u00e8re, a loan secured on the house, a business or a dispute about possession, the family should not remove or sell items while waiting for the renunciation to be recorded.<\/p>\n British executors and advisers should also preserve a separate UK file. GOV.UK explains that the UK may tax assets depending on the deceased\u2019s UK status and the asset location, and that treaty relief may require evidence of foreign tax and the estate\u2019s facts. HMRC\u2019s official guidance on Inheritance Tax double-taxation relief<\/a> identifies France among the countries with a historic estate-tax convention and describes the need to establish the foreign tax position. The IHT417 foreign-assets guidance<\/a> may also be relevant where a UK account or estate return includes French assets. The French renunciation certificate should be retained with those documents even where the heir receives nothing.<\/p>\n The safest workflow for a UK resident is therefore sequential: obtain the will and death certificate; identify the deceased\u2019s residence and the assets; ask whether French law and a French tribunal or notary are involved; avoid acts that imply acceptance; calculate the four-month, summons and ten-year periods; prepare the Cerfa declaration and supporting documents; file with the correct recipient; obtain proof; inform creditors; and check the French and UK tax files separately. Each step answers a different legal question.<\/p>\n A British resident can often renounce a French inheritance, but the renunciation is a formal legal option rather than a refusal by correspondence. It must be made before the correct French court or notary, and it must be made before the heir has accepted the estate by an incompatible act. The four-month protection, the two-month response period after a valid summons and the ten-year long-stop rule should be calculated from the facts of the particular death.<\/p>\n Before signing, check the governing law, the deceased\u2019s last domicile, the will, the French assets, the debts, the possible descendants and the UK tax position. Keep preservation acts separate from ownership acts, use the official form, retain proof of filing and tell creditors only what the formal record supports. Where the estate has a French property, a family business, a disputed will, minors, a UK tax exposure or a creditor summons, a cross-border review should happen before the option is exercised.<\/p>\n Book a telephone consultation within 48 hours with a lawyer from our firm.<\/p>\n We can review the French estate, the renunciation form, the deadlines and the cross-border evidence before you sign or send anything.<\/p>\n +33 6 46 60 58 22<\/a> \u2014 Ma\u00eetre Reda Kohen. Contact the firm<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":" A practical guide for UK residents considering renunciation of a French inheritance: deadlines, debts, descendants, forms, French courts, notaries and the UK tax file after Brexit.<\/p>\n","protected":false},"author":251031309,"featured_media":4159,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kj_source_type":"","_kj_official_id":"","_kj_official_url":"","_kj_judilibre_id":"","_kj_jur":"","_kj_lieu":"","_kj_chambre":"","_kj_rg":"","_kj_date":"","activitypub_content_warning":"","activitypub_content_visibility":"","activitypub_max_image_attachments":4,"activitypub_interaction_policy_quote":"anyone","activitypub_status":"federated","footnotes":""},"categories":[80312,80314],"tags":[],"class_list":["post-2099058","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-british-desk","category-decryptage"],"yoast_head":"\nB. Why Brexit makes the legal analysis cross-border rather than purely French<\/h3>\n
II. What are the deadlines and how can a British heir file the renunciation?<\/h2>\n
A. Which deadlines apply, and which actions may amount to acceptance?<\/h3>\n
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B. What form, authority and documents are needed from the UK?<\/h3>\n
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Conclusion<\/h2>\n
Need a quick opinion on your case<\/h2>\n