The cross-border succession toolkit

French succession law: forced heirship, explained calmly sets out the rule. This guide is the toolkit that follows: which instrument to consider first, and what document each one actually requires.

Once French forced heirship applies to your estate, the question stops being whether it applies and becomes which tools remain available to shape the outcome. This guide orders them by what they require and how soon they need to be in place, rather than by legal category.

The choice-of-law tool comes first, since it has to be made in writing

What it does: under the EU Succession Regulation, a national of any country may elect the law of their nationality to govern their estate instead of the law of their habitual residence.
Document required: an explicit choice of law clause in a will, drafted with a notaire or a lawyer competent in the matter; an informal statement of intent has no legal effect.
Who to ask: a notaire, for the clause itself, and this firm, to check the clause against your actual family situation before it is signed rather than after.

Next, the matrimonial regime: it decides what is even in the estate

What it does: the regime applicable to a married couple determines what belongs to the surviving spouse before succession rules apply to the rest; changing it in France can protect a spouse more effectively than any will provision.
Document required: the marriage contract if one exists, or evidence of where the couple has been habitually resident, to establish which law currently governs the regime — it may have changed automatically without either spouse acting.
Who to ask: a notaire, to establish the current position and draft any change; this is usually the first fact-finding step, before deciding whether a choice of law is even needed.

Assurance-vie follows, because it sits outside the estate under its own regime

What it does: death benefits from a French assurance-vie pass to named beneficiaries outside the ordinary estate, under a separate tax regime, with one limit: premiums judged manifestly excessive relative to your means can be reclaimed by reserved heirs.
Document required: the beneficiary clause itself, reviewed for whether it still reflects your actual family situation, and evidence that premiums paid are proportionate to your overall wealth at the time each was made.
Who to ask: the insurer or the firm managing the contract, to review the clause; a clause drafted years ago for a different family situation is one of the most common gaps found in this exercise.

Last on the list: lifetime structuring, since it takes the longest to arrange

What it does: gifts made during your lifetime, dismemberment of ownership between usufruct and bare ownership, and family arrangements signed by the heirs themselves can all reshape what the estate looks like at death, agreed on while everyone involved can still discuss it.
Document required: a notarial deed for a gift or a dismemberment; a signed family agreement, where French law allows one, involving every heir who would otherwise be reserved.
Who to ask: a notaire for the deed, and this firm to model the tax consequences of each option before you choose one, since gifts and dismemberment are largely irreversible once executed.

The order that actually matters

Establish the matrimonial regime first — it decides what is even being planned for. Then the choice of law, if your situation calls for it, because it is a written act with no effect until signed. Then assurance-vie, reviewed rather than assumed correct. Lifetime structuring last, because it takes the longest to arrange and is the hardest to undo.

This guide describes general tools and the order in which they are typically considered; it is not a plan for your estate. Cross-border succession involves French law, your national law, and the treaty landscape on inheritance tax together — France has few such treaties, and double taxation is a real risk. This is notary-and-adviser work done jointly; the firm coordinates both and does not replace either.

Frequently asked questions

Which tool should I use first?

Establish your matrimonial regime first, because it decides what actually sits in your estate before any succession planning begins. Only then does it make sense to consider a choice-of-law clause, review your assurance-vie beneficiary clause, or look at lifetime structuring — each of those decisions depends on knowing what you are actually planning for.

Is a choice-of-law clause enough on its own to protect my children under my home country's rules?

It is a necessary step but rarely a sufficient one by itself. The EU Succession Regulation lets you elect your national law, but the clause has to be drafted correctly, kept consistent with your matrimonial regime, and reviewed alongside any assurance-vie beneficiary clause, which follows its own separate regime regardless of the choice of law made in your will.

Can I still change my beneficiary clause if I already have an assurance-vie contract?

Generally yes, and it is worth reviewing regardless of when the contract was opened: family situations change and beneficiary clauses are often left untouched for years. The one limit to keep in mind is that premiums judged manifestly excessive relative to your means when they were paid can be reclaimed by reserved heirs, so proportionality matters as much as the wording of the clause itself.

ÉTHIQUE ET PATRIMOINE, a French simplified joint-stock company (SAS), registered office at 41 rue Saint-Ferdinand, 75017 Paris, France, Paris Trade Register no. 803 414 796, VAT no. FR 40 803 414 796, registered with ORIAS under number no. 24001817 (www.orias.fr) — Financial investment adviser (CIF) no. 18002418, member of ANACOFI-CIF, a professional association approved by the Autorité des marchés financiers, and Anacofi-Courtage for its brokerage activity. Presence: Paris, Montpellier, Singapore, Hong Kong, Bangkok, Shanghai and Dubai.

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Written by Stéphane Molère, Président d'Éthique et Patrimoine — page last reviewed on 2026-08-30 — rules quoted are those in force at that date.