Legal wrangles between the EU and the governments of member states are common and they usually don't set pulses racing with excitement (unless you truly love Brussels legal jargon, in which case - good for you).
The outcome, however, can have a big impact on daily life - and this is certainly the case with what has become known as the 'Brussels IV' wrangle.
What is it?
This is about inheritance laws. France has, as you may know, a particularly strict set of inheritance laws that in effect make it impossible for parents to disinherit their children.
What are the rules on inheriting property in France?
For foreigners who own property in France - whether that is foreign nationals who live here or second-home owners - an expedient way around this has been to declare that they want their estate dealt with under the laws of their home country.
This is relatively simple and involves adding a codicil into your will to this effect and providing proof that you have a genuine connection to the country where you want your will administered (holding the passport of that country is sufficient).
We should note, however, that an exemption from inheritance laws is not the same as an exemption from inheritance tax.
French inheritance tax is applied is on a sliding scale depending on how closely you are related to the heir, with the top rate of tax - 60 percent - applying to people you are not related to such as friends, unmarried/pacsé partners or step-children (who have not been formally adopted).
How France's inheritance tax system works
It's therefore strongly advised to get professional legal advice in order to check before you make your will that you haven't inadvertently landed your heirs with a huge tax bill through sidestepping French inheritance laws.
So what does this have to do with Brussels?
The provision that allows residents or property owners in one country to decide that they want their estate dealt with according to the laws of another country is made possible thanks to the EU Succession Regulation, known more colloquially as Brussels IV.
Choosing the law of the individual’s nationality (rather than country of residence) to apply is binding on the EU member state where the asset is situated. The ability to make a choice of law has applied since August 17th 2015 and applies to non-EU nationals as well as nationals of EU member states. It also applies to French people who are resident in another country.
And does France agree?
While foreigners tend to regard the French inheritance laws as an irksome restriction on their right to leave property to whoever they want, that is not the way that the French see it.
They view their inheritance laws as protective - essentially they are intended to protect children from being left destitute after being excluded from a will.
Under French law the 'reserved portion' of the estate is the percentage that must be left to any children that you have (the exact percentage varies according to the number of children) and France considers this reserved portion to be a key right under its legal system.
On August 24th 2021, therefore, France passed the Droit de prélèvement compensatoire (right to compensatory levy) law. The law came into effect in November 2021.
This introduced a third paragraph into Article 913 of the Civil Code, which provides that "where the deceased or at least one of his children is, at the time of death, a national of a Member State of the European Union or habitually resident there and where the foreign law applicable to the succession does not allow any mechanism for reserving rights that protects children, each child or his or her heirs or successors may make a compensatory deduction from the existing property situated in France on the date of death, so as to be restored to the rights under French law, within the limits of those rights".
In other words, you can still disinherit your children if you want, but under French law the child is entitled to make a claim to their portion of any property or assets in France. This could lead to notaires contacting disinherited children to inform them that they have the right to make a claim on the estate.
Because the French and the EU laws clearly contradict each other, several people have mounted legal challenges.
So what's the situation now?
It's complicated.
In June 2026, the European Commission formally closed the case after receiving assurances from France.
The basic premise of these was that France would not apply its inheritance laws where the will was being dealt with by a country that has some kind of legal provision to ensure that children are not left destitute.
France cited in its response 'English law' as an example of a law that does make such provision, but the rest of its explanation posed more questions than it answered.
READ ALSO: What France's 'clarification' of inheritance law means for foreign residents✎
Anyone thinking of trying to apply Brussels IV provisions to their will in order to disinherit their children is therefore strongly advised to get professional advice from someone who is licensed to practice in both France and their country of residence.
It's worth reiterating again that even if you find a way to sidestep French inheritance laws, this does not mean that your heirs are not liable for French inheritance tax.
Some people try to sidestep the French rules by putting their property into an SCI - essentially declaring it as a businesses - or buying en tontine, but both of these can create complications of their own.
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