10. Ownership Structures for Buying Property in France - Conclusion

1. 10.1. Inheritance Taxes
   10.2. Inheritance Rights
   10.3. Summary

10.2. Inheritance Rights in France and French Property Ownership Structures

In relation to inheritance rights it is clear that, provided you are non-resident (and do not intend to become resident), ownership through an SCI grants you immunity from the forced inheritance rights under French law.

But you need to decide whether you have such a need, because, for the average family, the laws are not oppressive.

If you are resident, then ownership en tontine or purchase of the property en indivision and then entering into a French marriage contract, would ensure the property was transferred entirely to the suriviving spouse.

Provided you do not have children by a previous relationship, you can adopt a marriage contract through the notaire at the time you buy the property, or later if you do not do it at the time of purchase.

If you are a married couple with children from a previous relationship, then you might want to consider buying through an SCI. Alternatively, discuss with your notaire entering into a family inheritance pact, called a pacte successorale.

If you cannot enter into a French civil partnership, you can buy indivision and grant a life interest in the property to the surviving partner, or buy through an SCI, and grant a reciprocal life interest.