The number of people dying domiciled in France or with assets further afield is on the increase. On some occasions little thought is given to what will happen on the death of the owner of property - and the forced heirship regime in place makes no allowance for the more complex family structures. Nor does French law distinguish between those who are domiciled in France or abroad in its application of French forced heirship rules.
Dawn Alderson, partner and avocat at the Bordeaux bar and Gareth Ledsham, senior associate in the trust and estate disputes team, look at the issues that may arise for those moving to France and the effect of the new Succession Regulation and the relevance of forced heirship rules.
This article was first published for the Elder Law Journal March 2013.