Concept
France is the birthplace of the mandatory share: réserve héréditaire guarantees children a fixed portion of the estate that cannot be taken away by will or lifetime gift. Freedom of disposition is limited to the quotité disponible—the "free share." This is the mirror opposite of the English model: there a child can be disinherited entirely, here—almost not at all.
Réserve, quotité disponible and orders
The size of the reserve is tied to the number of children: one child—reserve 1/2 (free share 1/2), two—reserve 2/3 (free 1/3), three or more—reserve 3/4 (free 1/4). No descendants but a spouse—the spouse becomes the réservataire, for one-quarter. The order of intestate succession is structured by ordres: first descendants, then parents together with siblings, then other ascendants, then collateral relatives. The rights of the surviving spouse after the 2001 and 2006 reforms are substantial: with children, the spouse chooses between usufruct over the entire estate and one-quarter in full ownership. A PACS partner does not inherit by law—only by will—but is completely exempt from tax.
Brussels IV and droit de prélèvement
Under EU Regulation 650/2012, a testator resident in France may choose by will the law of their nationality (professio juris)—for example, a Russian national may subject the succession to Russian law and avoid the réserve. But the law of 24 August 2021 added the droit de prélèvement compensatoire: if the testator or at least one child is a citizen or resident of an EU country, and the chosen foreign law does not recognize a mandatory share at all, the children may "top up" their French reserve from assets located in France. So circumventing the réserve through Brussels IV for French assets is no longer possible.
Inheritance Tax
Droits de succession for children: tax-free allowance of €100,000 per child, then progressive rates from 5% to 45%. Surviving spouses and PACS partners are fully exempt (since 2007). Siblings and unrelated persons are taxed considerably more heavily—up to 60%.
By Asset Type
Unlike common law, Brussels IV does not split the estate: the law of the last habitual residence (or the chosen law of nationality) governs the entire estate at once—real estate, accounts, shares, wherever they are located. For a French resident, French law will determine the fate of money and shares in an account at a Russian bank. But unity runs into third countries: Russia has not acceded to the Regulation and under its Art. 1224 of the Civil Code refers movables to the law of the last place of residence (usually coinciding with French law), while keeping Russian real estate under its own law. The practical invariant is the same: an account or securities at a Russian depositary will only be released upon a Russian certificate of inheritance, and the European Certificate of Succession does not operate in Russia by itself—it will need to be legalized. In addition, the French droit de prélèvement may "return" assets located in France to the children's reserve.
Planning Techniques
The French favorite tool is assurance-vie: policy proceeds pass hors succession, outside the estate and the reserve, with a deduction of €152,500 per beneficiary for premiums paid before age 70 (Art. 990 I CGI). Alongside—donation-partage, which freezes the division among children during the testator's lifetime and prevents future disputes; démembrement de propriété, separating usufruct and nue-propriété to transfer "bare" ownership cheaply; SCI for real estate, converting a house into shares that are easier to gift and manage; pacte Dutreil with a 75% relief on business transfers. Finally, renonciation anticipée à l'action en réduction (RAAR) allows an heir to waive in advance the right to challenge the reserve—a rare flexibility for civil law.
When "Intestate" Does Not Fit
The French réserve disregards the testator's wishes and does not allow transferring a business to one child while bypassing others. Assurance-vie, donation-partage, family structures and—for international families—a well-chosen applicable law provide the freedom that the law denies.
🧭 Check your case: Succession Navigator—which law applies, where mandatory shares and taxes arise.
Q/A
What does a surviving spouse receive when there are children?
If all children are common to the couple, the spouse chooses usufruct over the whole estate or one quarter in full ownership. If any child is not common to the couple, there is no choice: the spouse receives one quarter in full ownership and the children share the other three quarters.
Does a PACS partner inherit without a will?
No. A PACS partner or cohabitant is not an intestate heir, so property must be left by will or another instrument. The inheritance-tax exemption available to a PACS partner does not itself create an entitlement to inherit.
What share can a will not take away from the children?
The children’s reserve is one half of the estate for one child, two thirds for two, and three quarters for three or more; the balance is the quotité disponible. Lifetime gifts are also taken into account when the reserve and any reduction claim are calculated.
Can a choice of foreign law bypass the French reserve?
EU Regulation 650/2012 permits a choice of the law of nationality, but French protection can restore value to children from French assets. Article 913 of the Civil Code applies its compensatory clawback only when its connecting and protection tests are met, including the specified EU link and lack of comparable protection.
Is assurance-vie always outside both the estate and tax?
No. The benefit usually passes outside the estate, but tax treatment depends on the contract date, the insured’s age when premiums were paid and their amount. Premiums paid before age 70 have a EUR 152,500 allowance per beneficiary; after age 70 a separate EUR 30,500 aggregate threshold applies.