Dying Without a Will in France: Who Inherits and How Much?

When a loved one passes away without leaving a will, the grief of loss is often compounded by significant legal confusion. How are their assets distributed? Who has priority? In the absence of written wishes, French law dictates how the estate is allocated: this is known as dévolution légale (legal devolution). Whether you are a surviving spouse, child, sibling, or parent of the deceased, discover exactly how an estate is organised without a will, the rules for calculating your share, and the essential steps to claim your rights.

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The Fundamental Principle of Legal Devolution: Order and Degree

In French law, Article 731 of the Code civil (French Civil Code) states that in the absence of a will, the estate is devolved to the relatives and the qualifying surviving spouse of the deceased under the conditions defined by law. To organise this distribution, the legislature established an extremely precise hierarchical system based on two key concepts: the orders of heirs and the degrees of kinship.

The Four Orders of Heirs

Members of the deceased's family are classified into four exclusive orders. Each order takes precedence over the next. If the deceased leaves heirs in the first order, the subsequent orders are entirely excluded from the estate (except for the special case of the surviving spouse):

1. The first order: Children and their descendants (grandchildren, great-grandchildren).

2. The second order: Parents (collatéraux privilégiés or privileged ascendants) as well as brothers, sisters, and their descendants (nephews, nieces).

3. The third order: Ordinary ascendants (grandparents, great-grandparents).

4. The fourth order: Ordinary collaterals (uncles, aunts, first cousins up to the 6th degree).

The Rule of the Degree of Kinship

Within the same order, the closest heir in degree inherits the estate (each generation representing one degree). For example, between a son (1st degree) and a grandson (2nd degree), the son inherits and excludes the grandson, unless the mechanism of représentation (representation) applies (in the event of the son's prior death or disclaimer of the estate).

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The Central and Protective Role of the Surviving Spouse

The surviving spouse benefits from a special and protective status under French law, codified in Articles 756 et seq. of the Code civil. Please note: the status of surviving spouse eligible to inherit is strictly reserved for a legally married spouse who is not divorced. Partners in a PACS (civil partnership) and cohabitants (concubins) are considered third parties under French inheritance law; without a will, they have no rights to the estate.

The share of the surviving spouse varies depending on the presence of other heirs on the day of death:

In the Presence of Common Children of the Couple

If all the children of the deceased are also those of the surviving spouse, the latter has a legal option under Article 757 of the Code civil:

• Either *the usufruit (usufruct) of all existing assets (the spouse can use the assets and receive their income, such as renting out a property, while the children receive the nue-propriété* or bare ownership).
• Or full ownership of one-quarter (1/4) of the assets.

In the Presence of Children Born from Another Relationship

If the deceased leaves children from a previous relationship, the surviving spouse no longer has this option. They automatically receive full ownership of one-quarter (1/4) of the estate. The children share the remaining three-quarters (3/4) in equal shares.

In the Absence of Children, but in the Presence of the Deceased's Parents

If the deceased had no children but their parents are still alive:

• If both parents are alive: the surviving spouse receives half (1/2) of the estate in full ownership, and each parent receives one-quarter (1/4).
• If only one parent is alive: the surviving spouse receives three-quarters (3/4) in full ownership, and the surviving parent receives one-quarter (1/4).

In the Absence of Children and Parents

If the deceased has no descendants, mother, or father, the surviving spouse inherits the entirety (100%) of the estate in full ownership. Siblings, uncles, or cousins are entirely excluded (subject to a legal right of return on family assets received by donation).

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Who Inherits and How Much? Concrete Examples of Distribution

To better understand the application of these complex rules, let us analyse two everyday situations.

Example 1: Estate in the Presence of a Spouse and Children from a Previous Relationship

Let us take the example of Jean, who dies without a will. He leaves behind his wife, Sophie, and two children: Lucas (born from his marriage with Sophie) and Léa (born from a previous relationship). Jean's net estate is valued at €400,000.

• Sophie's status (spouse): In the presence of Léa (child from a previous relationship), Sophie cannot opt for the usufruit. She must receive 1/4 of the estate in full ownership, which is €100,000.
• The children's status (Lucas and Léa): They share the remaining 3/4 of the estate equally (amounting to €300,000). Lucas receives €150,000 and Léa receives €150,000 in full ownership.

Example 2: Estate of a Single Person Without Children

Let us take the example of Marc, a single person with no children, who dies without a will. He leaves behind his father, his mother, and his brother Thomas. His net estate is €120,000.

• The parents' status: The father and mother belong to the second order. They each receive 1/4 of the estate in full ownership, which is €30,000 each (a total of €60,000).
• The brother's status: Thomas, a privileged collateral of the second order, receives the remaining half of the estate, which is €60,000 in full ownership.

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Step-by-Step Practical Steps to Settle the Estate

Settling an estate without a will requires a methodical approach and compliance with strict legal formalities. Here are the 5 essential steps to follow:

1. Death declaration and obtaining the death certificate: This step must be completed at the mairie (town hall) of the place of death within 24 hours following the death.

2. *Appointing a notaire (civil law notary): Although not systematic in rare cases of very small estates, hiring a notaire* is mandatory if the estate includes real estate, if the value of the estate is equal to or greater than €5,000, or if there are prior lifetime gifts.

3. *Drafting the acte de notoriété (deed of notoriety): Prepared by the notaire*, this official document lists the identity of all legal heirs, their degrees of kinship, and their respective rights in the estate. It allows the deceased's bank accounts (which are generally frozen upon death) to be unfrozen.

4. The estate inventory: The notaire draws up a list of assets (bank accounts, real estate, vehicles, furniture) and liabilities (debts, taxes, funeral costs) of the deceased to determine the net estate value.

5. Filing the estate declaration and paying inheritance tax: The heirs must submit the tax declaration of estate (déclaration de succession) and pay any applicable transfer duties to the French tax administration.

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Deadlines, Amounts, and Key Figures for Estates in France

To avoid penalties and optimise the financial management of an inheritance, several key figures and regulatory deadlines must be strictly observed:

• 6 months: This is the maximum legal deadline (from the date of death) to file the déclaration de succession and pay any inheritance taxes to the tax authorities if the death occurred in metropolitan France (12 months for a death outside of France). Beyond this, a late payment interest of 0.20% per month applies, along with a 10% penalty starting from the 10th month.
• 4 months: This is the minimum period granted to heirs to exercise their option successorale (inheritance option: to accept unconditionally, to accept up to the value of net assets, or to renounce). After this period, a creditor or co-heir can formally summon them to make a decision.
• 10 years: This is the maximum limitation period to claim an estate. After this term, the heir is deemed to have renounced.
• €100,000: This is the personal tax allowance (abattement) applicable to the share of each child in a direct line (renewable every 15 years). Inheritance tax only applies to the portion exceeding this amount.
• €15,932: This is the tax allowance applicable between siblings.
• €0: The married spouse (and the surviving PACS partner, although the latter must be designated by a will to inherit) is entirely exempt from inheritance tax in France, regardless of the inherited amount (under the 2007 TEPA law).

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Mistakes to Avoid in an Estate Without a Will

• Ignoring the existence of hidden debts: Accepting an estate "unconditionally" (acceptation pure et simple) without checking the accounts can force you to pay the deceased's debts out of your own personal assets. In case of doubt, always opt for acceptance up to the value of net assets (acceptation à concurrence de l'actif net).
• *Thinking that a PACS partner inherits automatically: This is the most common mistake. Without a will, a PACS* partner has no legal right to the estate, even though they benefit from a temporary right to remain in the family home for one year.
• *Emptying bank accounts or taking furniture before the notaire intervenes: These actions can be classified as recel de succession* (estate concealment) or be interpreted as a tacit acceptance of the estate (and its debts), blocking any subsequent possibility of renouncing.
• Exceeding the 6-month deadline for the tax declaration: The late payment interest applied by the French tax administration can quickly add up and significantly reduce your share of the inheritance.

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FAQ (Frequently Asked Questions)

Do adopted children have the same rights as biological children?

Yes. Under French law, a child who has undergone a adoption plénière (full adoption) has exactly the same inheritance rights as biological children in the estate of their adoptive parents. In the case of an adoption simple (simple adoption), the child also inherits from their adoptive parents, but specific tax rules may apply (direct-line inheritance tax rates only apply under certain conditions of continuous care and support received during their minority).

What happens if an heir refuses to sign documents at the notaire's office?

If an heir blocks the estate by refusing to sign the acte de notoriété or the division of assets, the situation of indivision (joint ownership) continues. The other heirs can, through the notaire, issue a formal summons to make a choice or to be represented. If the deadlock persists, it will be necessary to refer the matter to the Tribunal judiciaire (Judicial Court) to request a judicial division of the estate or the appointment of an estate administrator.

Can you refuse an estate that has more debts than assets?

Absolutely. If the deceased's debts are greater than the value of their assets, any heir has the right to renounce the estate. Renunciation is not presumed: it must be filed with the tribunal judiciaire of the place where the estate was opened or before a notaire. The renouncing heir is then treated as if they had never been an heir.

How do you find out if the deceased had written a hidden will?

The notaire in charge of the estate is legally required to query the Fichier Central des Dispositions de Dernières Volontés (FCDDV), also known as the national register of wills. This central registry records the existence of all wills drafted or deposited with a notaire in France.

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Summary

• The law defines the order of priority: In the absence of a will, children and the surviving spouse have priority to inherit the estate.
• The spouse is protected but limited: A married spouse inherits according to the family structure, whereas a PACS partner and a cohabitant receive nothing without a will.
• Strict tax deadlines: The estate declaration must be filed and taxes paid within 6 months of the death to avoid penalties.
• Vigilance regarding debts: Heirs have an inheritance option to protect themselves from any potential liabilities of the deceased.
• *The notaire is mandatory: As soon as the estate exceeds €5,000 or includes real estate, the intervention of a notaire* is required to secure the transfer.

Legal information for guidance only, not personalised legal advice. For your specific situation, ask your question free of charge on AvocatAI — answers based on French law, in your language.