French Succession Law: An Important Clarification for English and Welsh Private Client Practitioners

Article 913(3) of the French Civil has attracted significant attention since its introduction in 2021. The provision created a droit de prélèvement compensatoire, allowing certain children to claim against French assets where the law governing the succession does not provide protection for children’s inheritance rights.

The provision’s compatibility with the EU Succession Regulation (EU) No. 650/2012 was subsequently challenged before the European Commission and, in October 2025, the French authorities responded to the Commission’s concerns.

The clarification

The explanation, published by the Commission in June 2026, is significant. France states that the purpose of Article 913(3) is to enable the application of Article 35 of the Succession Regulation — the public policy exception.

In other words, the French Government’s position is that the compensatory levy is intended to operate only where the foreign succession law is manifestly incompatible with French public policy, rather than simply because the foreign law does not explicitly reproduce the French réserve héréditaire.

The point for English and Welsh estates

This clarification is particularly relevant for clients with French assets. The French Government expressly explained that the legislature intended to capture foreign systems which provide alternative mechanisms protecting children, referring specifically to mechanisms such as “Family Provisions” in Anglo-Saxon law. For English and Welsh estates, this means the Inheritance (Provision for Family and Dependents) Act 1975.

On that basis, the compensatory levy should not arise merely because English law does not have the French concept of a fixed hereditary reserve. The important point is that English law has, in the opinion of the French government, a ‘functional equivalent’.

That should provide some reassurance where an English or Welsh client owns French assets, or where executors are dealing with an estate with a French element. It does not mean, however, that the point can be ignored in the drafting or administration of the estate.

The important caveat

This remains a governmental interpretation of French legislation, published with the agreement of the French authorities. It is not a judgment of the CJEU and it does not amend the wording of Article 913. The facts of each matter, the structure of the estate and the position of any children or dependants will still need to be considered carefully.

The practical message

This development is a welcome clarification and the specific reference to ‘English Family Provision law’ is a real bonus. In practice, however, it remains important to: 

• Identify at the outset whether the client owns assets in France, including property, bank accounts or investments

• Consider which law will apply to the succession and whether an express election of law should be included in the will

• Make sure any election of English law is conscious, clear and properly recorded

• Consider whether children, dependants or other family members may have potential claims

• Take coordinated advice where both English/Welsh and French succession issues arise

Why it matters

Perhaps the most interesting aspect of the latest development is that France appears to have moved away from the idea that its own hereditary reserve must simply prevail whenever the foreign law has a different approach.

That is encouraging, but cross-border succession planning still requires careful consideration. For clients with French property or other French assets, it is still important to review the will, consider the choice of law position and take advice before assuming that the clarification resolves the issue in every case.

This is a fascinating example of the way in which domestic succession policy, private international law and EU law continue to intersect – and a useful reminder that international estate planning should be approached deliberately rather than left to assumption.

If you would like advice on estate planning involving international assets or where there is a cross-border element, please contact Tom McInerney at tmcinerney@se-solicitors.co.uk.