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Lea Maynard

French Inheritance Tax - towards major reforms of the system?

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The Conseil des prélèvements obligatoires , an advisory body to the governmental authority that oversees French public finances, published a report in 2017 which looks into the state of the French Inheritance Tax regime. It identifies current...

French pensions and probate: entitlements for widow(er)s and ex-spouses

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When dealing with the estate of a deceased who spent some time working in France, it is possible that they might have received French pensions during their lifetime. Just as in the UK, there are two types of pension: the mandatory French State pension,...

Tontine clauses - one option to avoid forced heirship to French property

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France’s succession law is notorious for its principle of forced heirship, whereby children are the reserved heirs of their parents. Therefore, on the death of the first parent, the children have a protected right to inherit part of the estate which...