French Succession Law: Forced Heirship, Testament, and Liquidation

French succession law (droit des successions) is governed by the Code civil (Articles 720 to 892) and is characterised by the principle of réserve héréditaire (forced heirship), which protects certain heirs from complete disinheritance. French succession law establishes a system of intestacy rules, testamentary freedom limited by the forced heirship, and a comprehensive procedure for the liquidation and distribution of estates. The law was significantly reformed by the Law of 23 June 2006 (effective 1 January 2007).

Forced Heirship: La Réserve Héréditaire

The réserve héréditaire (forced heirship) is the portion of the estate that must be reserved for certain heirs, known as héritiers réservataires. The protected heirs are the descendants of the deceased (children and their descendants). In the absence of descendants, the spouse is the protected heir. The forced heirship prevents the deceased from disinheriting these heirs entirely.

The reserved portion depends on the number of children. If there is one child, the reserved portion is half of the estate. If there are two children, the reserved portion is two-thirds (one-third each). If there are three or more children, the reserved portion is three-quarters (divided equally among them). If there is no child but a surviving spouse, the reserved portion is one-quarter of the estate.

The Quotité Disponible

The quotité disponible (available portion) is the portion of the estate that the deceased may freely dispose of by will or by gift. The available portion is the remainder of the estate after the reserved portion has been satisfied. The deceased may leave the available portion to any person, including non-family members.

The relationship between the reserved portion and the available portion is calculated based on the value of the estate at the time of death. Gifts made during the deceased’s lifetime must be taken into account in calculating the reserved portion and the available portion. If gifts exceed the available portion, they are reduced (réduction) to the extent necessary to satisfy the reserved heirs.

Intestacy

When a person dies without a will (intestat), the estate is distributed according to the rules of intestacy. The order of succession is determined by the Code civil. The heirs are classified in orders: descendants; ascendants and collateral relatives; and the surviving spouse.

In the first order, the descendants inherit to the exclusion of all other heirs. The estate is divided equally among the children. If a child has predeceased, the child’s descendants inherit by representation. In the absence of descendants, the surviving spouse inherits the entire estate. If there are no descendants and no surviving spouse, the parents and siblings inherit. If there are no heirs in any of these categories, the state inherits the estate.

Testament

A will (testament) allows the deceased to dispose of the available portion of the estate. French law recognises several forms of wills. The testament olographe (holographic will) is written, dated, and signed by the testator in his or her own hand. The holographic will does not require a notary but must be registered after the testator’s death.

The testament authentique (notarial will) is dictated by the testator to a notary in the presence of two witnesses or a second notary. The notarial will is the most formal type of will and provides the greatest certainty of validity. The testament mystique (mystic will) is a sealed will deposited with a notary.

Donation

A donation (donation) is a gift made during the donor’s lifetime. French law distinguishes between several types of donations. The donation simple is an ordinary gift of property. The donation-partage is a gift that divides the donor’s property among the heirs in advance of the donor’s death, facilitating the estate settlement.

The donation entre époux (gift between spouses) allows the surviving spouse to receive a larger share of the estate than would be provided under the intestacy rules. The donation between spouses must be made by notarial deed. The donation may be revoked by the donor at any time.

Liquidation de Succession

The liquidation of a succession (liquidation de succession) is the process of identifying, valuing, and distributing the assets and liabilities of the deceased. The process is supervised by a notary, who prepares a statement of the estate (état liquidatif) and ensures that the distribution complies with the law.

The liquidation process begins with the identification of the heirs and the valuation of the estate assets. The debts of the deceased are paid from the estate. The reserved portion is allocated to the protected heirs, and the available portion is distributed according to the will or the intestacy rules. The heirs must decide whether to accept the succession (with the risk of liability for debts) or to renounce it.

The Surviving Spouse’s Rights

The surviving spouse’s rights in the succession have been progressively strengthened by legislation. The Law of 3 December 2001 improved the position of the surviving spouse, giving the spouse rights in the succession even when there are children. The 2006 reform further strengthened the spouse’s position.

If the deceased had children, the surviving spouse has the choice between: a life interest (usufruit) in the entire estate; or the ownership (pleine propriété) of one-quarter of the estate. If the deceased had no children but had parents and siblings, the surviving spouse inherits half of the estate. If the deceased had no surviving relatives within the prescribed degrees, the surviving spouse inherits the entire estate.

International Successions

French succession law applies to international successions under EU Regulation 650/2012 (Succession Regulation), which applies to deaths after 17 August 2015. The Regulation allows the deceased to choose the law of their nationality as the applicable law. In the absence of choice, the applicable law is the law of the habitual residence of the deceased at the time of death.

The forced heirship rules of French law may apply to the succession of French nationals, even if they reside abroad and own property in other countries. The interaction between the French forced heirship and the laws of other countries may create complex issues of private international law.

Reform Proposals

French succession law continues to evolve. The Loi du 23 juin 2006 reformed the law of successions and gifts, simplifying the procedure and adapting the law to modern family structures. Further reforms have been proposed, including the possibility of reducing the forced heirship and increasing testamentary freedom.

The ongoing debate about the reform of succession law reflects the tension between the traditional French commitment to family solidarity and the increasing diversity of family structures. The balance between the reserved portion and testamentary freedom continues to be debated.