{"id":2114834,"date":"2026-09-01T16:06:19","date_gmt":"2026-09-01T14:06:19","guid":{"rendered":"https:\/\/kohenavocats.fr\/2026\/09\/01\/french-donation-between-spouses-british-couple-france-after-brexit\/"},"modified":"2026-09-01T16:06:19","modified_gmt":"2026-09-01T14:06:19","slug":"french-donation-between-spouses-british-couple-france-after-brexit","status":"publish","type":"post","link":"https:\/\/kohenavocats.fr\/en\/2026\/09\/01\/french-donation-between-spouses-british-couple-france-after-brexit\/","title":{"rendered":"French Donation Between Spouses After Brexit: How Can a British Couple Protect the Surviving Spouse?"},"content":{"rendered":"

A British couple living in France may have a French will, an English will, a marriage contract and assets in both countries, yet still discover that the surviving spouse has fewer choices than expected. A donation au dernier vivant<\/em>\u2014a French donation between spouses that is designed to take effect when the first spouse dies\u2014can widen those choices. It is not, however, a shortcut around the rules on children\u2019s reserved shares, the law governing the succession, or the formalities for a notarial deed. Nor does it transfer the family home immediately or replace a properly coordinated estate plan.<\/p>\n

This guide concerns a married British couple already settled in France or planning their personal estate around a French residence. It does not cover the process of purchasing French property, which belongs to the real-estate desk, or incorporating a company. Its question is narrower and practical: can the couple use a French donation between spouses after Brexit, what can the survivor receive, and what must be checked before signing? The answer depends on the deed, the couple\u2019s nationalities, habitual residence, matrimonial property regime, children, previous marriages, wills and the location of assets.<\/p>\n

The central warning is simple. The words \u201cdonation au dernier vivant\u201d on a draft document do not, by themselves, identify the law governing the whole estate. A French notaire<\/em>\u2014a civil-law notary with public authority\u2014must connect the deed to the succession plan and explain how the survivor will exercise the available option. The checklist below is intended to make that conversation precise.<\/p>\n

I. Can a British couple in France use a donation between spouses after Brexit?<\/h2>\n

A. What the French donation au dernier vivant does\u2014and what it does not do<\/h3>\n

It is a death-time protection, not an immediate gift.<\/strong> The French tax authority describes the donation entre \u00e9poux<\/em>, also called a donation au dernier vivant<\/em>, as a way to increase the share that the surviving spouse would normally receive. It can be made before marriage in a marriage contract, subject to the marriage taking place, or during the marriage. It is available to married couples: a couple in a Pacs<\/em> (French civil solidarity pact) or living together cannot make this particular donation between spouses. The official explanation is available on impots.gouv.fr\u2019s page on notarised donations<\/a>.<\/p>\n

The practical distinction matters. A conventional lifetime gift can move ownership while both spouses are alive. A donation au dernier vivant is normally intended to operate at the donor\u2019s death, over the property and rights that form part of the estate at that time. The donor can therefore continue to own, use and manage assets during life, subject to the terms of the deed and any other legal restrictions. A British couple should not sign a document believing that it immediately transfers their French home, bank accounts or investments to the other spouse.<\/p>\n

French law starts with the opening of the estate. Article 720 of the Civil Code provides that \u201cLes successions s’ouvrent par la mort, au dernier domicile du d\u00e9funt<\/em>\u201d\u2014successions open on death, at the deceased\u2019s last domicile. The current text is on L\u00e9gifrance, Article 720 of the Civil Code<\/a>. Article 721 then states that an estate passes under the law where the deceased has made no gifts, while gifts may determine the devolution to the extent compatible with the reserved share. See L\u00e9gifrance, Article 721<\/a>. That is why the deed is one element of a wider succession calculation, rather than a self-contained promise of ownership.<\/p>\n

The legal benefit is an enlarged menu for the survivor.<\/strong> Where French succession rules govern the relevant calculation and the deceased leaves children or descendants, Article 1094-1 of the Civil Code allows a spouse to give the other spouse one of three forms of benefit:<\/p>\n