HELPLINE: 
Why French law, not Brussels IV, is the key to optimal estate planning
The problem. Many British people in France still rely on professio juris – the right to apply English law to their estate – to avoid France’s forced heirship rules. The problem is that it’s now largely ineffective as a 2021 French law allows EU-resident children to claim their share, even if a foreign will excludes them.
The cause. While Brussels IV (the EU Succession Regulation) once allowed foreign nationals to apply their own country’s law to their estate, France’s 2021 amendment reinstated forced heirship on French-based assets if an EU-resident child is disinherited, regardless of the will’s terms.
Legal vs fiscal. Brussels IV governs succession law, not tax. Even if English law governs the will, French inheritance tax still applies to French assets. This split creates confusion, unexpected liabilities – and, in many cases, unpleasant tax surprises.
The solution. Relying on professio juris is not enough, so we advise our clients to stick to a French law-based strategy, including:
- Donation-partage: Divide and value assets during your lifetime.
- Pacte successoral: Prevent heirs from contesting your wishes.
- Clause de préciput: Let your spouse inherit key assets, like the home.
- Démembrement de propriété: Grant lifetime use to your spouse, children inherit later.
- Assurance vie & dispositions de derniers vivants: Efficient, tax-friendly transfers.
Takeaway. Avoid professio juris as it often leads to legal disputes. French tools provide better protection for wills, especially for surviving spouses.
Contact DTB Wealth Management to kickstart your bespoke succession strategy.