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 083-249-4999 · LINE @NYC168 · email contact@ilc.ltd. Discovery call is complimentary; formal opinions billed after scoping.