Free France guide: what the English law election does, and leaves open

Free guide for British expats in France

You can elect English law over your French estate, but the 2021 levy leaves one question open.

An 18 page guide for British expats in France and British owners of French property. It covers the réserve héréditaire, the article 22 election of the law of England and Wales, the compensatory levy added to Article 913 in 2021 and where the European Commission file got to in June 2026. It also sets out French succession duty, the 1963 UK and France estates convention, and the six month declaration deadline.

  • 18 pages
  • Updated August 2026
  • No payment details
  • The French reserve and the article 22 law election
  • The compensatory levy added to Article 913 in 2021
  • French duty, treaty relief and the notaire process
  • Why the clause must name England and Wales

Twenty minutes of reading before you sign anything in front of a notaire.

What happens to your estate

With a valid will

Article 22 of Regulation 650/2012 lets a British national elect the law of a state whose nationality they hold, which takes the réserve out of the succession. The clause has to name England and Wales, or Scotland, or Northern Ireland, because the UK contains three succession systems and British law is not one of them. A French will registered by a notaire goes on the central register, so one search after a death finds it.

Without a will

There is nothing to carry the election, so French law governs the whole succession of anyone habitually resident in France. Where all the children are children of both spouses, the survivor chooses between a life interest over the estate and a quarter in full ownership; where one child is not, the survivor takes a quarter in full ownership and no option. An unmarried partner and a PACS partner inherit nothing, because neither is an heir under the Code civil.

Outside your will entirely

In France the way an asset is owned often decides more than the will does. Indivision carries no survivorship, a tontine clause has to be in the purchase deed from day one, and the matrimonial property regime routinely moves more value than the will. Since 1 November 2021 the third paragraph of Article 913 also lets a child take a compensatory levy on assets situated in France where the applicable foreign law allows no reserve mechanism protective of children.

With a valid will

Without a valid will

Assets outside the will

Key facts

  • Three quarters With three or more children, French law reserves three quarters of the estate for them and leaves one quarter freely disposable. Two children reserve two thirds, one child reserves one half, and a spouse has a reserve only where there are no descendants.
  • 60 per cent French succession duty is charged on each beneficiary. A spouse or PACS partner inherits free of it and a child has a EUR 100,000 allowance, while someone unrelated in law, including an unmarried partner or an unadopted stepchild, pays 60 per cent above an allowance of EUR 1,594.
  • 4 June 2026 On 4 June 2026 the European Commission issued a pre-closure letter on the multiple complaint about the 2021 levy, saying it considers the legal uncertainty resolved and intends to close the case. It was never a formal infringement action, and as at August 2026 no closure notice had been published.
  • Three quarters reserved for three children. Three or more children reserve three quarters of the estate between them. A spouse has a reserved share only where nobody in the descending line survives.
  • 60 per cent duty on an unrelated beneficiary. French succession duty is charged beneficiary by beneficiary. A spouse pays nothing and a child has a EUR 100,000 allowance, while an unmarried partner or unadopted stepchild pays 60 per cent above EUR 1,594.
  • 4 June 2026 the Commission signalled closure. The European Commission issued a pre-closure letter on the complaint about the 2021 levy, saying it considers the legal uncertainty resolved. No closure notice had been published as at August 2026.

What is inside the guide

Wills and estate planning for British expats in France What the French compensatory levy means for a British will electing English law, how the réserve works, and why the 1963 UK and France estates convention matters. Free download · 2026 edition · 18 pages

Common questions

Does electing English law in my will keep the French compensatory levy away?

The French authorities' published reading is that it does, because the levy applies only where the foreign law allows no reserve mechanism protective of children, and English law has the family provision jurisdiction. That reading is an executive interpretation rather than the statute, which is drafted more broadly, and no French court has ruled on it. The notaire will still write to each child about their reserved rights, so where there is French property and there are children, treat it as an open question and take French advice.

Does electing English law keep the French compensatory levy away?

The French authorities' published reading is that it does, because the levy applies only where the foreign law allows no reserve mechanism protective of children, and English law has the family provision jurisdiction. That reading is an executive interpretation rather than the statute, which is drafted more broadly, and no French court has ruled on it. This page and the guide are general information, so where you own French property and have children, individual French advice may be required.

Is it really free?

Yes. No payment details, no trial, no catch. The guide shows you how we think before you decide whether to use us for anything.

Will you fill my inbox?

We send the guide, and nothing else unless you tick the box for the email series. Every email in it has an unsubscribe link that works first time.

Is this legal advice?

No. The guide is general information for British expats, written in plain English. Expat Legacy is a will writing service rather than a law firm.

About the author

Jamie Lee, founder of Expat Legacy, has drafted more than 2,000 wills for British expats. He has lived the expat life himself since 2004.

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