The succession of a French property belonging to a Channel Islands or UK resident brings together two very different legal traditions. Here are the essentials — on the French side; the British or Island rules are a matter for your local adviser, with whom we work hand in hand.

French forced heirship

French law reserves part of an estate for certain heirs — the children (art. 912 of the Civil Code). This réserve héréditaire is theirs by right; the remainder, the disposable portion, may be freely given away. The fractions (art. 913):

Number of children	Reserved	Disposable
1 child	reserved 1/2	disposable 1/2
2 children	reserved 2/3	1/3
3 children or more	reserved 3/4	1/4

The surviving spouse is not a reserved heir where there are descendants: they become one (to the extent of a quarter) only where there is no child. Where there are children, the spouse’s statutory rights give them, at their option, a quarter outright or a life interest in the estate (art. 757).

Which law applies? The “Brussels IV” Regulation

For deaths on or after 17 August 2015, the European Regulation no. 650/2012 designates a single law for the whole estate: that of the deceased’s habitual residence at death (art. 21). But anyone may, by will, choose the law of their nationality to govern the whole of their succession (professio juris, art. 22). The Regulation has universal effect: the chosen law applies even if it is not that of a Member State (art. 20).

The United Kingdom is not bound by the Regulation, and the Channel Islands are not part of the European Union. But France, dealing with the succession of a French property, applies the Regulation: a British national — including a Jersey or Guernsey resident — may therefore choose their national law. Because English law upholds freedom of testation, that choice can, in principle, set aside French forced heirship.

A qualification: the law of Jersey and Guernsey itself knows a form of forced share (légitime). The statement “the chosen law ignores forced heirship” holds mainly for England. This point should be checked with an adviser in the relevant bailiwick.

The 2021 turning point: the compensatory levy

Since 1 November 2021 (Act of 24 August 2021, art. 913 para. 3) a safeguard exists: where the deceased or one of their children is, at death, a national of an EU State or habitually resident there, and the applicable foreign law knows no forced-heirship mechanism, each child may take a compensatory levy on assets located in France, so as to be restored to their French reserved rights.

In practice, a British Islands resident who had chosen their national law to set aside forced heirship might still see their children exercise this levy if one of them is an EU national or resident there. The mechanism is recent and debated (its compatibility with EU law is in question): it must be assessed case by case.

French inheritance tax

A property located in France is always taxable in France, whatever the deceased’s residence (art. 750 ter CGI). In the direct line, each child has a €100,000 allowance (art. 779), after which the following scale applies (art. 777):

Taxable share (after allowance)	Rate
Up to €8,072	5 %
€8,072 – 12,109	10 %
€12,109 – 15,932	15 %
€15,932 – 552,324	20 %
€552,324 – 902,838	30 %
€902,838 – 1,805,677	40 %
Above €1,805,677	45 %

The surviving spouse and the PACS partner are fully exempt from inheritance tax (art. 796-0 bis CGI, 2007 TEPA Act).

A point to watch for Island couples: this exemption applies only to married spouses and PACS partners. An unmarried couple is treated as unrelated persons and taxed at 60 %. A UK civil partnership is not automatically treated as a PACS: this must be checked. Marrying or entering into a PACS before buying radically changes the tax on the transfer.

Avoiding double taxation: the 1963 tax treaty

The France–UK inheritance tax treaty of 21 June 1963 is still in force. It provides that immovable property is taxable in the State where it is situated (so the French property in France) and organises relief from double taxation by a tax credit.

Important: this treaty binds France and the United Kingdom. Jersey and Guernsey, as Crown Dependencies, are in principle outside it: a succession connected to the bailiwicks does not benefit from the treaty and must be handled under domestic law (a possible unilateral tax credit under art. 784 A CGI). Something to anticipate with your adviser.

The will and the notaire’s role

A will is the vehicle for expressing the choice of law (professio juris) and organising the transfer. A validly-made English will is recognised; the French notaire remains competent to settle the succession of the French property: certificate of title, registration at the land registry, assessment of the duties.

We recommend registering the will with the Central Register of Wills (it records the existence and place of deposit of a will, not its contents) so that it is found when the time comes.

And trusts?

French law recognises trusts and applies a specific regime (art. 792-0 bis CGI): the transfer of assets held in a trust is taxed according to the relationship between settlor and beneficiary, and the trustee is subject to reporting obligations. This is a technical area calling for specialist advice; we will point you to it where needed.

Sources: Civil Code art. 912, 913, 757; Regulation (EU) 650/2012; CGI art. 750 ter, 777, 779, 796-0 bis, 792-0 bis, 784 A; France–UK 1963 treaty (official guidance); Central Register of Wills. General information current as at August 2026, not exhaustive and not personalised advice; British and Island law is a matter for local advice.