Estate Planning and Wills for American Retirees Living in France: The 2026 Guide

The visa is approved, the apartment lease is signed, and you're finally sipping coffee on a French balcony instead of dreaming about it. But there's one piece of the puzzle that a lot of American retirees quietly put off: what happens to everything you own after you're gone.

It's not the most cheerful topic, but it might be one of the most important. France doesn't handle inheritance the way the United States does, and if you don't plan ahead, French law can end up deciding who gets your house, your savings, and your belongings — regardless of what you actually wanted.

Here's what every American retiree in France should understand about wills, inheritance, and estate planning before it becomes an urgent problem instead of a manageable one.

Why French Inheritance Law Catches Americans Off Guard

In the US, you can generally leave your assets to whoever you choose. Write a will, name your heirs, done. France works differently. French inheritance law is built around a principle called réserve héréditaire, or forced heirship, which guarantees your children a fixed share of your estate no matter what your will says. Depending on how many children you have, that protected share can range from half to as much as three-quarters of everything you own.

For Americans used to full control over their estate, this comes as a genuine shock. You can't simply leave your French home entirely to your spouse, or favor one child over another, the way you might back home. French law treats those wishes as, at best, a suggestion.

The EU Succession Regulation: Your Way Around Forced Heirship

The good news is that you're not entirely stuck with French rules. Since 2015, the EU Succession Regulation, commonly known as Brussels IV, has allowed foreign residents to elect the law of their own nationality to govern their estate instead of the law of their country of residence. In practice, that means an American retiree living in France can specify in their will that US law (or the law of their home state) should apply to their succession.

This election is a meaningful planning tool, but it comes with an important caveat. A 2021 French law allows children who live in France to claim their reserved share from assets physically located in France, even when a valid foreign-law election is in place. In other words, choosing US law can protect assets held outside France more reliably than it protects a French house or French bank account.

This is no longer just theoretical. For years, there was genuine uncertainty over whether this French carve-out was even compatible with Brussels IV, since it appeared to contradict the EU regulation it was supposed to work alongside. That uncertainty was largely put to rest in June 2026, when the European Commission issued a pre-closure letter concluding that the French provision does not conflict with EU succession rules. In practical terms, that means American retirees should plan around the French compensatory claim as settled policy for the foreseeable future, not a rule that might disappear. A US-law election still matters and is still worth making, but a notaire needs to structure your plan knowing this rule is here to stay.

Why You Probably Need Two Wills, Not One

Many American retirees assume their existing US will covers them once they move abroad. It usually doesn't, at least not cleanly. A US will is generally recognized as valid in France, but French notaires and banks are far more comfortable working with a document that follows French form and is either drafted in or accompanied by an official French translation.

Most cross-border estate planners recommend a two-will approach: one will governing your US-based assets, drafted under US law, and a separate French will covering assets located in France, explicitly referencing your Brussels IV election. Done carefully, the two documents work together rather than conflicting. Done carelessly, they can accidentally revoke each other, which is exactly the kind of mess you want a professional catching before it becomes your family's problem.

The Role of the Notaire

Unlike the US, where a will typically goes through a probate court, French inheritance is handled by a notaire, a licensed legal professional who plays a role somewhere between a lawyer and a public official. The notaire verifies the will, identifies the legal heirs, values the estate, and calculates any inheritance tax due.

This is not optional paperwork you can skip by having a tidy American will. Any estate that includes French real estate or French financial accounts will go through a notaire regardless of what your will says, which is exactly why the will needs to be written with French procedure in mind, not just American expectations.

French Inheritance Tax: The Part Americans Underestimate

Even if you successfully elect US law to govern who inherits your estate, that election does nothing to change French inheritance tax. France taxes based on the relationship between the deceased and the heir, not based on which country's succession law applied. As of 2026, spouses and PACS partners inherit tax-free, each child receives a personal allowance of €100,000 before rates climbing from 5% up to 45% apply, siblings get a much smaller allowance before facing 35–45% rates, and unrelated heirs, including unmarried partners, receive only a token allowance before a steep 60% rate kicks in.

This last point trips up a lot of retirees. If you're in a long-term relationship but never married or entered a PACS partnership in France, your partner could face a significant tax bill on anything you leave them, since French law treats an unmarried partner as a legal stranger for inheritance purposes.

Assurance-Vie: France's Favorite Estate Planning Tool

If there's one French financial product every American retiree should at least understand, it's the assurance-vie. Despite the name, it's not simply life insurance in the American sense. It's a widely used, tax-advantaged investment and estate planning vehicle that lets you name beneficiaries directly, largely outside the constraints of forced heirship and with more favorable tax treatment than a standard inheritance.

There are real complications for US citizens here. Assurance-vie contracts intersect with US tax reporting requirements in ways that catch a lot of Americans by surprise, so this is not a do-it-yourself product. It's worth discussing with an advisor who understands both French assurance-vie rules and US tax obligations for citizens abroad before you commit funds to one.

US Estate Tax Still Applies

Moving to France doesn't remove you from the US estate tax system. The United States taxes the worldwide estates of its citizens regardless of where they live or die, though a high federal exemption threshold means most retirees' estates won't actually owe US estate tax. France and the US do have an estate tax treaty designed to prevent the same assets from being taxed twice, but the interaction between French inheritance tax and US estate tax is genuinely complex, particularly if you hold real estate, investment accounts, or business interests in both countries.

Common Estate Planning Mistakes American Retirees Make in France

A few mistakes show up again and again:

• Assuming a US will alone is sufficient and never drafting a French-compliant companion document
• Not knowing that unmarried partners face steep inheritance tax exposure in France
• Ignoring the Brussels IV election entirely, leaving the full weight of French forced heirship in place by default
• Ignoring assurance-vie as a planning tool simply because it's unfamiliar
• Waiting until a health scare to start the conversation, instead of handling it while everyone is healthy and thinking clearly

Where to Start

Estate planning as an American retiree in France really comes down to three moving pieces working together: a will (or two) that reflects your actual wishes and your Brussels IV election, an understanding of how French inheritance tax will apply to your specific heirs, and a clear-eyed look at tools like assurance-vie that can make the whole process smoother for the people you leave behind.

None of this needs to be handled alone. A notaire familiar with cross-border estates, alongside a US tax advisor who understands expat filing obligations, can walk you through the specifics of your situation far better than any general guide can. If you're still working through the broader logistics of the move itself, from visas to healthcare to housing, the team at Come Live In France has put together a complete relocation guide for American retirees that's worth reading alongside your estate planning research, since so many of these pieces (residency status, tax treaties, financial documentation) end up connected.

For the official rules themselves, the EU Succession Regulation (Brussels IV) text on EUR-Lex is the authoritative source on the choice-of-law election, and the IRS's estate and gift tax page for US citizens abroad is a reliable starting point for understanding your US-side obligations. The US Embassy in France also maintains guidance on wills and estates for American citizens, including how to find qualified local legal help.

Final Thoughts

Nobody moves to France dreaming about inheritance tax and forced heirship rules. But the retirees who handle this early tend to be the ones whose families avoid painful surprises later. A quiet afternoon with a notaire now is a lot easier than a legal tangle for the people you love after you're gone. Consider it one more piece of settling in, right alongside opening your bank account and finding your favorite boulangerie.