01Applicable law
Which law decides who gets what
- The testator lives in an EU country (France). Under the common European rules the whole estate is governed by that country's law — wherever the assets are.
Succession: France → Germany
What happens to the estate
Case complexity: medium. The testator resides in France, the heir resides in Germany.
Testator
Citizen of France
Resident of France — the centre of life.
Heir
Resident of Germany
The estate stays in one jurisdiction — a simpler process.
02Forced heirship
Who the law forces you to include
- France: Réserve héréditaire — a strict regime: ½/⅔/¾ to children (1/2/3+), an in-rem share; since 2021 the droit de prélèvement limits bypassing it via professio juris.
- A workable route: choose the applicable law in the will in advance and/or move assets into a structure (foundation, trust, holding) where shares are inherited rather than the assets themselves.
03Tax
Where tax arises
- France: Droits de succession — progressive; reliefs for close relatives, rates up to 60% for distant / non-direct heirs.
04Recognition
How it is recognised and processed
- Within the EU there is a single document — the European Certificate of Succession: it is recognised across all EU states except Denmark and Ireland, with no need to go through the procedure in each one.
- Testator and heir in different countries — documents will need cross-jurisdiction recognition and legalisation (apostille, translation, sometimes a repeat procedure).
05What to set up
What to set up in advance
Key risk
Part of the estate is reserved by France law for close relatives — it cannot be freely reallocated by will.
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This is general guidance, not legal advice. The rules are simplified; confirm current rates and details with a lawyer.
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