One of the questions I hear from Americans planning a move to France is, “What happens to my will?” French inheritance law has a reputation for being confusing. Recent changes to the law have only added to the uncertainty.
To help sort fact from fiction, I asked Barefoot Blogger’s Trusted Partner, Phil Rees of Peter Johnson SARL, to explain what has changed, what hasn’t, and what Americans should know before making any decisions.
Why Americans Worry About French Inheritance Law
by Phil Rees
Almost every week, someone emails me convinced that moving to France means the French government decides who inherits their house, with nothing they can do about it. So when news spread this June that France had clarified its inheritance rules, the questions started again.
The change is real—and mostly good news. But if you’re American, the situation is still blurrier than many headlines suggest.
Under French inheritance law, you can’t always leave your estate to whomever you choose. Your children are considered “protected heirs,” meaning a fixed portion of your estate is reserved for them. One child is entitled to half your estate, two children share two-thirds, and three or more share three-quarters. The remaining portion can be left to anyone you choose.
These rules matter most for property located in France.
Can Americans Choose US Law Instead?
In many cases, yes.
Since 2015, an EU regulation commonly known as Brussels IV has allowed people to choose the law of their nationality to govern their estate instead of French inheritance law. This applies even if your nationality is American and the United States is not part of the European Union.
There are two important catches:
First, your will must clearly state that you want US law to apply. If it doesn’t, French law usually applies by default.
Second, “American law” isn’t one system. Inheritance law varies from state to state, which becomes important later.
The 2021 Change That Created Confusion
In 2021, France amended Article 913 of its Civil Code.
The amendment said that if foreign law governed an estate but failed to protect children the way French law does, a disinherited child could claim the share they would have received under French inheritance rules from French assets, provided either the deceased or the child lived in—or held citizenship of—an EU country.
As a result, French notaires began contacting disinherited children even when a parent had specifically chosen English or American law. Although the rule was designed to prevent discrimination in countries where daughters or certain children receive fewer inheritance rights, it also affected many ordinary British and American wills.
What Changed in June 2026?
Earlier this year, the European Commission announced it intended to close its investigation into whether France’s 2021 rule violated European law. France then clarified that Article 913 only applies when the foreign legal system offers children no meaningful protection at all. That protection does not have to mirror France’s strict forced-heirship rules.
England’s legal system, for example, allows family members to ask a court for reasonable financial provision. France now accepts that this is sufficient protection, meaning English wills are no longer caught by Article 913.
Are Americans Finally in the Clear?
Not entirely. France’s clarification was written largely with England in mind, and lawyers already disagree about how broadly it applies.
For Americans, two issues remain:
First, inheritance law in the United States is determined by each state rather than the federal government. Louisiana has rules similar to France, while most other states do not.
Second, although many US states provide limited protections—such as family allowances for a surviving spouse or minor children—no official guidance has confirmed whether France considers those protections sufficient.
For now, French notaires are likely to assess American estates on a case-by-case basis until further clarification is issued.
There’s no reason to panic. But if you own property in France and your will relies on US law, this is a sensible time to have it reviewed.
Don’t Confuse Inheritance Law with Inheritance Tax
These are two completely different issues.
Everything above concerns who inherits.
French inheritance tax concerns what gets taxed.
French tax residents are generally taxed on their worldwide estate, while non-residents are taxed only on French assets. A surviving spouse pays no French inheritance tax, but more distant relatives—or unrelated beneficiaries—may face significant tax.
One rule often surprises Americans. Once you’ve been a French tax resident for six of the previous ten years, France may tax an inheritance you receive from relatives abroad, including assets located in the United States.
If you’ve lived in France for fewer than six of the previous ten years, a foreign inheritance will often remain outside the French tax system.
The France-US tax treaty helps prevent double taxation, but the rules are complex enough that professional advice is well worth seeking.
Phil’s Advice
If France is part of your future, don’t rely on assumptions—or headlines.
Have your will and ownership arrangements reviewed by someone who understands both the American and French legal systems before problems arise. The necessary changes are often straightforward when made early, but considerably more complicated after the fact.
If you’d like help understanding how your will, French inheritance law, taxation and property ownership fit together, that’s exactly what we do. Contact me with your questions and concerns.
About the Author
Phil Rees is a partner at Peter Johnson SARL, an English-speaking French tax and financial advisory firm helping Americans and Britons navigate French taxation, inheritance planning, residency and financial matters.
This article provides general information only and reflects the law as of June 2026. It should not be considered legal or tax advice. Always seek professional advice before making decisions about your own circumstances.
