Is an English will valid in France?

In France, the formal validity of your English will is recognized, but it is not always possible to fulfill all of its terms. In 2015, the European Inheritance Regulation 650/2012 came into force. It allows an English testator to choose to have English inheritance law apply to their French assets after their death.

In England, roughly speaking, we can leave our assets to whomever we wish upon our death. By including a choice of English law in a will, when that will is used in France, its conditions must be met.

In 2021, however, a new law was introduced in France that contradicts the European Inheritance Regulation. This means that in certain cases the choice of English law can be overridden by the notary dealing with your estate in France if your children do not agree with the terms of your will.

For example, you live in France.

You have made an English will, choosing to apply English law and leaving your French home to your spouse (which is permissible under English law). You have a child who is 20 years old. Upon your death, the notary will note that you have a valid will, but that its terms do not comply with French rules on forced inheritance. The notary will ask your child if they agree to have the terms of your will carried out, or if they would prefer to receive the share they would get if the French rules applied.

In contrast, if neither you nor your children are EU citizens or residents, and your English will contains a choice of English law, then the terms of your will must be carried out in France, even if they conflict with French rules on forced inheritance.

If you wish to have an English will covering your assets in France, it is advisable to contact international law specialists who can help not only to check its formal validity but also to ensure that the terms of your will can be fully implemented in France and do not cause undesirable tax consequences for your family.