Have you recently lost a loved one whose estate is located in France, but you live abroad? Whether you’re in Sweden, the United States, Australia, Denmark… or elsewhere, it’s perfectly normal to feel a little lost. Understanding the procedures and French legal and administrative terms isn’t always easy.
Here are a few pointers to help you see things more clearly and understand the roles of the various parties involved.
1. Where do we actually start?
→ The date and place of death, the starting point for everything
Two elements may seem basic, but they are crucial: the date and the place of death. Thesedetermine everything: the deadlines to be observed, the law that will apply, the process torespect and the authorities that must be contacted.
→ Identifying heirs: a step that shouldn’t be rushed
In a family spread across several countries, this step requires particular attention. An heirwho is forgotten or incorrectly identified can call the entire estate into question,sometimes months or even years after everyone thought the matter was settled.
→ Choosing heirs: accepting or renouncing
Under French law, each heir must make a choice that cannot be reversed: accept the estateoutright, accept it up to the net value of the assets to avoid debts, or renounce the estateentirely. You therefore need to carefully weigh the pros and cons with a professionalbefore making your decision.
→ Wills: Look everywhere
In France, wills are recorded in the Central Register of Last Will Provisions (FCDDV), whichthe notaire systematically consults. However, a will may exist without the notaire beinginformed of it and there are sometimes several wills. You should therefore search in allcountries where the deceased lived and, at the very least, keep the notaire fully informed.
2. Applicable law: it is not always French law
→ The EU principle: the law of the deceased’s country of residence
European regulation has clarified the rules. In principle, the law of the country in which thedeceased was residing at the time of death applies. If your relative was living in Sweden, itis therefore that country’s law that governs the distribution of the estate, even if all theassets are in France.
Note:
For deceased individuals residing or having resided outside of EU, specific research ontreaties and other regulations that may be applicable must be undertaken asap.
→ The EU exception: the choice of national law in a will
If the deceased chooses the law of his or her nationality in a will, that law applies and theentire legal framework changes. This point needs to be checked very early on so you canthen turn to the right legal advisers.
→ Taxation: France retains control over its real estate
On the tax side, things are different. France retains the right to tax real estate located onits territory, regardless of where the deceased or the heirs reside. Bilateral tax treatiesexist with many countries to avoid double taxation, and it is essential to examine themcarefully.
And yes, living abroad does not exempt you from all tax obligations in France.
3. Documents and Deadlines: Plan Ahead Rather Than React
→ Legal deadlines you absolutely must know
The inheritance tax return must be filed within six months if the death occurred in France,and within twelve months if it occurred abroad.
After these deadlines, late‑paymentinterest and penalties apply.
→ Why time flies faster than we think
These deadlines may seem distant at first, but they pass quickly. Sending originaldocuments, sometimes translated, certified and apostilled, coordinating betweenprofessionals in different time zones, valuing real estate, valuing movables… all this easilytakes at least two to three months.
Setting a clear timetable from the outset and sticking to it is therefore not optional.
→ Case tracking: a habit to adopt from day one
Keep everything: proof of payment of inheritance taxes, correspondence with the notaire, lawyer, or tax authorities, documents sent and received, as well as all communications with the other heirs if any. In the event of an audit or dispute, this is often what makes the difference.
In the event of an audit or dispute, this is often what makes the difference.
→ The Apostille: What Is It and Why Does It Matter Sometimes?
The apostille is the certification that allows an official document to be recognized abroad.If your country has signed the Hague Convention, the process is relatively straightforward.Otherwise, you will have to go through the French consulate or embassy, which increasesthe time required.
This should be checked from the outset by your adviser if needed in your situation.
4. Notaries and Attorneys: Turning Collaboration into an Asset
→ Why communication often breaks down in international matters
In international estates, the notaire often deals with heirs who do not master legal Frenchor the stages of the procedure.
Communication becomes more complicated, letters go unanswered, documents are delayed, cultural and legal misunderstandings pile up, and deadlines slip, with potential tax consequences.
→ The French notary: a role often misunderstood abroad
Unlike the Anglo-Saxon “notary public,” whose role is limited to authenticating signatures,the French notary is a public official who acts on behalf of the state and handles the estatewhenever the net estate exceeds €5,000. Among other duties, the notary must collectestate taxes and may also receive wills for registration.
In situations where foreign law governs the estate but there are assets and holdings inFrance (bank accounts, life insurance policies, etc.), a local international lawyer caneffectively guide you and coordinate the necessary actions in France.
→ The lawyer’s role: project manager, drafter of certificates, translator…
This is where a lawyer in international estates truly comes into play. The lawyer’s role isnot to replace the notaire, but to work alongside him or her: explaining to each heir, in their own language, what is happening and what is expected of them; acting as a go‑between for all those involved; and ensuring that the timetable is observed. The lawyer can also explain, in your language, the specific rules that apply and answer all your questions, and,if necessary, interpret and explain everything at the time of signing, in your language andin complete independence.
The combined work of both professionals secures the file and eases the burden on allparties, including the family.
→ What you can do on your end
Make the notaire an active ally: ask for explanations, request written confirmations, and promptly report any difficulties. A file in which everyone knows what they must do is a file that moves forward.
Should you have questions or doubts regarding your notaire, don’t hesitate to search foradvice from a French lawyer/attorney counsel.
→ The certificate of custom (certification, legal opinion): a unique aspect to anticipate
For residents of the United States, the United Kingdom, Australia, Canada… but also forSwedes and sometimes nationals of other countries, the notaire may ask you for acertificate: a legal opinion or “certificat de coutume”, that is, a legal statement drawn up bya lawyer confirming that your situation complies with the rules of your country of origin.
It is best to anticipate this and ask your lawyer whether he or she can draft it or knowssomeone who can.
MY ADVICE:
Anticipation, always!
International estates that are settled smoothly have one thing in common: they are dealtwith early, with a clear understanding of what needs to be done, by whom and within whattimeframe.
Inheriting in France from abroad is not impossible. It does, however, require rigor, goodcoordination and advisers who are used to navigating between different legal systems,cultures and languages.
With the right framework in place from the outset, these cases are often resolved verysuccessfully.
