Which relatives have the right to inherit in France?

French law grants children an automatic right to inherit a portion of their parents' property, but what happens when there are no children? We will look at who can inherit your property in France.

Reader's question: I would like to know if, in the absence of children and parents, other relatives, such as siblings, have an automatic right to inherit property, or if a person is free to dispose of their property as they wish?

The rules of French inheritance, established according to Articles 912 and 913 of the French Civil Code, are often misunderstood. Many clients have asked whether the eldest child inherits all the property or if the eldest male has priority over sisters and the mother, which are concepts rooted in Roman law.

Reserved heirs under French inheritance rules in 2023 are the deceased's children, and the surviving spouse has certain rights to the estate (depending on which children or relatives are left). The term "children" includes biological children of the deceased, even if they are estranged, as well as fully adopted children.

It should be noted that a French inheritance tax is applied, and the further away the relative is, the lower the tax exemption and the higher the tax rate.

For example:

• Brothers and sisters: a tax exemption of 15,932 euros, followed by an inheritance tax on the next 24,430 euros at a rate of 35%, and a tax of 45% on amounts above that.
• Nephew/niece: a tax exemption of 7,967 euros for each, followed by a tax rate of 55%;
• A non-relative person: a tax exemption of 1,594 euros, followed by a tax rate of 60%.

It is recommended to seek professional help when drafting a will to ensure that you leave your assets as intended and in the most effective way. I have seen many self-drafted wills that inadvertently created significant complications and costs.

Author: John Kitching, French Legal Consulate. The French Legal Consulate provides legal consultations on French law.