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The inheritance rules in France (comprised by French Inheritance Law) establish the manner in which an individual may dispose of his or her assets and property after death. Which cookies and scripts are used and how they impact your visit is specified on the left. If the children are minors, the surviving spouse must apply to a court to sell any assets or administer the children’s share.Under inheritance law in France, the amount set aside as the reserve is as follows:The intersection of inheritance law and pensions is complex and depends on a number of factors and is not automatic. It is important to note that while French inheritance rules can be amended, French inheritance tax ("IHT") will apply but if there is a valid commercial debt reducing the net value of the property within the applicable nil band rates, no French IHT will be charged. In order to make it as easy as possible for you to access the guidance some of the information in each of these sections does repeat, so you need only go to to the section on 'Basic Rules', and then to that section most relevant to your circumstances.The law does not apply to French inheritance taxes, which are unaffected by this change.In the following section we summarise the basic statutory rules that apply, which now operate within the context of European Regulations.In the absence of any parents still alive, your brothers and sisters (or their children if they are deceased) have an entitlement.This rule applies up to the value of the amount of their legal entitlement in an inheritance, e.g. This guide explains French inheritance rates, plus new inheritance laws for non-residents and foreigners. The tax is charged on each beneficiary individually, depending on their relationship to the owner and the amount they receive. The tax stakes can be high, so be sure to consult expert professional advice so that you do not end up making costly mistakes.While largely a formality, a spouse may have to communicate with a judge to demonstrate they haven’t absconded with the children’s inheritance. So, irrespective of the specifications of a will, a certain proportion of the deceased’s estate (called the reserve) must be set aside for children, or the spouse if there are no children. If, however, more thanhalf of the inheritance is in liquid (cash) assets, you must usually pay thetax within six months.If you are an expat living in France with EU citizenship and want the inheritance laws of your country of nationality to apply rather than French inheritance law, you need to express this clearly in a will or separate declaration.