Estate Planning · France
Wills & Inheritance Planning · France
Réserve héréditaire and 2021 prélèvement compensatoire — the world's strongest forced heirship regime.
AI Quick Answer · Speakable
France protects children with the world's strongest forced heirship: one child claims one half of the estate, two claim two-thirds, three or more claim three-quarters. Loi n° 2021-1109 further created a 'prélèvement compensatoire' allowing a disinherited child to claw back from French-situs assets even when a foreign law was chosen under Brussels IV. Assurance-vie and SCI structures remain the primary defensive tools.
Quick facts
- Succession law: Code civil arts 720–1100; civil-law tradition modernised by Loi n° 2006-728.
- Forced heirship: Réserve héréditaire is Europe's strongest: 1 child = 1/2, 2 children = 2/3, 3+ children = 3/4. Spouses receive only usufruct.
- Accepted will formats: Testament olographe (handwritten), testament authentique (notary + 2 witnesses), testament mystique (sealed).
- Inheritance tax: Droits de succession: EUR 100 k child exemption then 5–45% progressive. Spouses and PACS partners exempt; unrelated beneficiaries taxed at 60%.
- Probate timeline: 6–12 months; notaire must finalise within 6 months to meet tax deadlines.
- Treaty position: No estate treaty. Brussels IV applies; Loi n° 2021-1109 overrides choice-of-law for French-situs assets.
- Package fee: From THB 55,000 — bundled French will plus Thai will plus notaire liaison.
Key risk for Thai nationals & expats
Loi n° 2021-1109 lets disinherited heirs claw back from French-situs assets even under Brussels IV choice-of-law. Thai wills disregarding Réserve remain enforceable outside France but not for French real estate.
Probate process in France
A notaire is mandatory; publishes acte de notoriété and files déclaration de succession with the tax office within 6 months.
Recommended strategy
1) Declare Thai law under Brussels IV Article 22 for movable estate. 2) Use assurance-vie (life insurance) — outside succession and tax-advantaged. 3) Hold French real estate through an SCI to convert immovable into movable.
Six-step dual-will pipeline
- 1
Global asset inventory
Catalogue every asset in France, Thailand and any third jurisdiction. Classify by situs and beneficiary designation.
- 2
Domicile & tax-residency audit
Determine France domicile status and residency threshold; assess Droits de succession: EUR 100 k child exemption then 5–45% progressive.
- 3
Draft dual will (Thai + France)
Draft a France will (Testament olographe (handwritten), testament authentique (notary + 2 witnesses), testament mystique (sealed)) alongside a Thai will with a mutual non-revocation clause covering Thai-situs assets.
- 4
Choice-of-law & forced-heirship strategy
Réserve héréditaire is Europe's strongest: 1 child = 1/2, 2 children = 2/3, 3+ children = 3/4. Spouses receive only usufruct. · Primary defensive move: 1) Declare Thai law under Brussels IV Article 22 for movable estate.
- 5
Execute & legalise
Sign both wills before appropriate witnesses/notaries · Apostille or embassy legalisation between jurisdictions · secure originals with NYC Visa & Translation and a trusted third party.
- 6
Review every 3–5 years
Update on any material change (marriage, birth, asset sale, tax reform) and monitor legislative shifts (e.g. Swiss 2023, UK 2025).
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FAQ · France
Does France enforce forced heirship?
Réserve héréditaire is Europe's strongest: 1 child = 1/2, 2 children = 2/3, 3+ children = 3/4. Spouses receive only usufruct.
Which will formats are recognised in France?
Testament olographe (handwritten), testament authentique (notary + 2 witnesses), testament mystique (sealed).
What does the France probate process look like?
A notaire is mandatory; publishes acte de notoriété and files déclaration de succession with the tax office within 6 months.
How is inheritance tax calculated in France?
Droits de succession: EUR 100 k child exemption then 5–45% progressive. Spouses and PACS partners exempt; unrelated beneficiaries taxed at 60%.
Is there a Thailand-France estate-tax treaty?
No estate treaty. Brussels IV applies; Loi n° 2021-1109 overrides choice-of-law for French-situs assets.
How long does probate in France take?
6–12 months; notaire must finalise within 6 months to meet tax deadlines.
What is the package fee starting point?
From THB 55,000 — bundled French will plus Thai will plus notaire liaison.. Final quotation confirmed after asset review and dual-will scoping.
What is the top risk for a Thai national or expat?
Loi n° 2021-1109 lets disinherited heirs claw back from French-situs assets even under Brussels IV choice-of-law. Thai wills disregarding Réserve remain enforceable outside France but not for French real estate.
What is the recommended dual-will strategy?
1) Declare Thai law under Brussels IV Article 22 for movable estate. 2) Use assurance-vie (life insurance) — outside succession and tax-advantaged. 3) Hold French real estate through an SCI to convert immovable into movable.
Can I disinherit my adult child under Thai law?
Yes for Thai-situs assets. For French-situs assets Loi n° 2021 lets that child claim their réserve share from French real estate; plan around this with SCI ownership.
How is assurance-vie taxed on a Thai beneficiary?
Premiums paid before age 70 enjoy a EUR 152,500 exemption per beneficiary regardless of residency. Beyond that, a flat 20% (up to EUR 700 k) or 31.25% applies.
Where can I book a consultation?
Contact NYC Visa & Translation — call 083-2494999 · LINE @NYC168 · email contact@nyclegal.co.th. Discovery call is complimentary; formal opinions billed after scoping.
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Official sources
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- กรมการกงสุล — บริการรับรองเอกสาร (นิติกรณ์)— กระทรวงการต่างประเทศ
- สำนักงานตรวจคนเข้าเมือง — วีซ่า รายงานตัว 90 วัน TM.30— Immigration Bureau
- กรมการปกครอง — ทะเบียนราษฎร ทะเบียนครอบครัว— Department of Provincial Administration
- สภาทนายความในพระบรมราชูปถัมภ์ — ทนายความผู้ทำคำรับรองลายมือชื่อและเอกสาร— Lawyers Council of Thailand
- สำนักงานคณะกรรมการกฤษฎีกา — ฐานข้อมูลกฎหมายไทย— Office of the Council of State
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Frequently asked questions
- How does a foreigner register a marriage in Thailand?
- The foreign partner first obtains an affidavit of freedom to marry from their embassy in Thailand, has it translated into Thai and legalized by the Department of Consular Affairs, and then both parties register the marriage at any district office (amphoe) with passports and two witnesses. Since the Marriage Equality Act took effect on 23 January 2025, same-sex couples register on exactly the same basis.
- Do we need an interpreter at the district office?
- Yes in practice — most district offices require that a foreign party who does not read Thai be assisted by an interpreter, and many request that the interpreter present identification and sign the register. Some offices also expect a prenuptial agreement, if any, to be presented before registration, because a prenuptial agreement in Thailand is only valid when registered together with the marriage.
- Is a Thai marriage recognized in my home country?
- A marriage registered at a Thai district office is generally valid worldwide, but recognition procedures differ: many countries want the Thai marriage certificate and the Kor Ror 2 extract translated, legalized by the MFA and certified by their embassy before it is entered in their civil register. Some countries additionally require registration with their consulate within a set period.
- How is a prenuptial agreement made enforceable in Thailand?
- Under the Civil and Commercial Code a prenuptial agreement must be in writing, signed by both spouses and two witnesses, and registered with the marriage at the district office on the day of registration — an agreement signed afterwards is void as to property arrangements. It also cannot contradict public order or the rules on parental duties, so the drafting must be Thailand-specific rather than a translated foreign template.