Inheritance law changedfor Britons

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EXPATS living in France will soon be able to easily bypass restrictive French inheritance rules and opt instead for the inheritance laws of their native country.


It means Britons can choose the UK’s more relaxed laws, which allow you to leave your property to whoever you wish.


It comes after the European Parliament passed a regulation last month allowing residents of EU states to write in a will that they want the law of the state of their nationality to apply to


their estate. The UK and Ireland opted out but France is included.


The European Council still needs to give final approval but has stated that it will definitely pass the change, probably by the end of June. The rules would apply three years later.


Avocat Gerard Barron of Boulogne-sur-Mer said: “We expect a large number of clients saying 'redraft my will so we can actually do what we want'. This allows people testimentary freedom,


which they are used to in the UK and are surprised doesn’t exist here.” However, he stressed, it was important to note inheritance tax will not change. For example, a parent could now opt to


leave all their estate to a friend - rather than their offspring - but that friend would still be subject to the maximum 60% French inheritance tax for nonrelatives.


Currently the worldwide estate of French residents is subject to French inheritance law, which forces parents to leave a "reserved" minimum to their children - half to an only child,


two-thirds between two, or three-quarters to three or more. This means, for example, parents lack freedom to favour stepchildren (left out of the reserve laws), children of their current (as


opposed to a past) marriage, or their spouse.


The regulation allows for cases where the law of nationality is not that of an EU state, so it is also expected to benefit Americans. The position for UK residents with French holiday homes


is, however, less clear due to the UK opt-out (check for updates on our website).


Notaire François Trémosa, with the Groupe Monassier in Toulouse, who helped draft the original proposal that sparked this regulation in 2009, said: “This is very important, especially for


people with children from previous marriages and who want to leave everything to their current spouse.”