Cross-border succession planning in France: practical tools

Bring together the family’s assets, marriage documents, wills and beneficiary clauses. We help identify the questions to work through with the notaire and advisers in the countries concerned.

Start with the family’s wishes and existing documents. For a married couple, establish ownership under the matrimonial regime; then examine the succession law, taxation and possible changes. A will, a gift and an insurance beneficiary clause do different jobs. The useful sequence depends on the family and any forthcoming transaction, and French forced-heirship rules for foreign residents sets out the French starting point this guide builds on.

Choosing the law governing the succession

Purpose: Regulation (EU) No 650/2012 permits a choice of the law of a nationality held at the time of the choice or death, under its conditions.
Documents: provide existing wills and nationality information. A choice can be expressly stated or demonstrated by the terms of a disposition upon death; ask the professional to make the intended result clear.
Professional review: have the notaire or competent lawyer assess the clause and its effects across the countries involved.

The matrimonial regime, which decides what is in the estate at all

Purpose: establish which assets belong to each spouse before calculating the estate. A change of regime may be worth considering alongside the interests of children and creditors.
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.

Reviewing insurance beneficiary clauses

Purpose: identify who receives the policy’s death benefit and under which civil and tax rules. Do not treat the beneficiary clause as resolving every succession issue.
Documents: collect the policy, current clause, payment history and any beneficiary acceptance. Excessive premiums and other challenges require a separate legal review.
Professional review: discuss the clause with the insurer and, where appropriate, the notaire so that it remains consistent with your family arrangements.

Gifts and other lifetime arrangements

What it does — gifts made during your lifetime, splitting ownership between the person who keeps the use of an asset (the usufruct) and the person who owns it subject to that use (the 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.
Documents: the required form depends on the transaction. Some gifts require a notarial deed; others have different formalities. A waiver of an inheritance claim also has its own conditions, not merely a general family signature.
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.

A file the advisers can work from

List the assets and owners, family relationships, residence history and existing documents. Identify any urgent transaction. The advisers can then compare changes to the matrimonial regime, wills, gifts and beneficiary clauses without assuming that one tool must always come last.

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 network of inheritance tax treaties 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.

References cited

Règlement (UE) n° 650/2012

Frequently asked questions

Which tool should I use first?

Start with your objectives and existing ownership. For a married couple, this includes the matrimonial regime. Then compare the tools with the relevant professionals, prioritising any urgent purchase or family change rather than following one fixed sequence.

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

A choice may help implement your wishes, but it is not always necessary or sufficient. The chosen law, matrimonial ownership, assets and tax rules need to be considered together. Ask the professional to check how the existing will works before adding a clause.

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

Often, but check whether the beneficiary has formally accepted and whether another restriction applies. Acceptance can require their agreement to a change. Review the current clause with the insurer; the treatment of excessive premiums is a separate question.

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, London, Singapore, Hong Kong, Bangkok, Shanghai and Dubai.

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Written by Stéphane Molère, President of Éthique et Patrimoine — page last reviewed on 2026-09-15 — reference date for the rules: 2026-09-07.