This column discusses a new EU regulation that will allow any British resident with property in a participating EU state to choose between the inheritance laws of their habitual residence or nationality. France, which is governed under a civil law system, has ‘forced-heirship’ provisions which gives children a fixed right in the estate, the new regulations would let British citizens who own property in France bypass these provisions. Those wishing to benefit from the regulations will need to take appropriate action by making a nomination in their will clarifying which law will apply. There are some ambiguities in the new regulations that will create uncertainties in issues like taxation, so people wishing to benefit from the regulations will need to carefully plan ahead.
See Emma Rawle, New European inheritance rules explained, Complete France, January 12, 2015.
