Today is: 30 July 2010
Conversation between David Anderson and a British lady in her 60s who is dealing with her late husband's estate which includes their UK and French homes.
Please note that this article deals with the legal aspects and not the tax aspects of French probate. We can advise separately on the tax position both in the UK and in France and particularly on the implications, if any, of the UK-France Inheritance tax Double Tax Treaty. We generally only accept instructions to deal with French estates if we are also instructed on the corresponding UK estate.
Q. My husband and I moved to France 15 years ago but retained our UK home. What is the first step I need to take in order to have the estate dealt with correctly?
A. As your husband owned land both in the UK and France, his estate will have to be dealt with in each country. This means in England a Grant of Probate will be required and in France an Acte de notoriété. Inheritance tax returns will also be necessary in both jurisdictions.
Q. What information will you need from me and will I need to attend your offices?
A. We will need details of all of the UK and French assets, of the manner in which your home in France is owned and copies of all wills and marriage contracts, if any. If you are in the UK you are welcome to attend our offices to meet the solicitor who will be dealing with your case; if you are in France we can deal with your matter by post, email, fax and/or telephone.
Q. Is this something I can deal with myself?
A. In the UK it is possible for you to deal with the administration of an estate yourself. However, you will need to attend an interview in person at one of the regional probate registries in the UK. This can be time consuming and involve travelling back to the UK if you are based in France. In France you will need to use a notaire. We can deal with both of these aspects for you.
Q. Will my late husband's English will cover our French home?
A. If you are not sure whether a French will has ever been made, we can arrange for a search to be made of the national French Wills Register. If there is no French will, it may be possible that the English will is valid to dispose of the French assets. This depends on whether or not the French forced heirship rules are contradicted by your husband's wishes.
Q. What happens if his will purports to leave his share to someone other than those who would inherit under the French forced heirship rules?
A. This depends on how the property is held and whether there is a marriage contract in place. If property is held within the marriage community then this property will normally pass to you, regardless what the will states. There are complications if children from previous relationships are involved. If you bought the property en tontine it will pass to you. We would need to look closely at your situation to see whether the forced heirship rules would override the Will. There are also important tax implications here which are outside the scope of this article but which we can advise on.
Q. How long is this likely to take?
A. Probates involving French assets are notoriously lengthy affairs. However, by using our service both the UK and French estates will be dealt with alongside each other saving time and duplication. We work closely with a number of French notaires who are able to use their local knowledge and expertise to progress the matter as quickly as possible. We expect probates to take no less than 3 months and no more than 6 months from instruction, provided there are no complications.