A British owner of a house in France or Spain cannot always leave it to whomever they choose. Under French and Spanish law, children are entitled to a fixed share of a parent's estate, and an English will that leaves everything to a spouse may not, on its own, prevent that. Since 2015, an EU regulation has given British owners a way to choose English law instead, but it has limits, and it does nothing to the tax.
Which country's law applies
The EU Succession Regulation applies in France and Spain to deaths on or after 17 August 2015. By default, the succession as a whole is governed by the law of the country where the person was habitually resident when they died. A British owner living in France would therefore usually have their estate governed by French law.
The Regulation allows anyone to choose instead the law of their nationality, and that choice applies even though the UK is not part of the Regulation. A British national can therefore choose English law, in a will, either expressly or in terms that make the choice clear.
Where a British owner lives in the UK and has made no choice, the position is less tidy. The Regulation points to English law, but English rules on conflicts of law send land to the law of the place where it is, so French law may apply to a French house while English law governs the rest. This is a technical area, and it is one reason why specialist advice matters.
France: the reserved share
Under the French Civil Code, children are entitled to a reserved share of the estate: half if there is one child, two-thirds for two, and three-quarters for three or more. Since November 2021, where the law applying to a succession provides no reserved share for children, a child may in some circumstances claim the equivalent from assets in France.
In June 2026 the European Commission closed its review of that rule after France explained that it is meant to apply only where the foreign law is contrary to French public policy, and cited the protection given by English family provision law. That suggests a choice of English law will normally be respected, but it is the French government's interpretation, not a court ruling, and the wording of the law has not changed.
Spain: the legítima and the regions
Under Spain's common Civil Code, two-thirds of an estate is reserved for children: one-third shared equally and one-third that can be distributed among descendants. Catalonia, the Basque Country and other regions have their own rules. A British national can choose English law, which displaces these reserved shares, and Spanish lawyers commonly recommend recording that choice in a Spanish will to make the estate simpler to administer.
The tax is a separate question
Choosing English law changes who inherits, not the tax. France taxes French property whoever owns it: each child has an allowance of €100,000 from each parent, rates for children run from 5% to 45%, and a surviving spouse is exempt. A convention between the UK and France signed in 1963 allows French tax on French land to be credited against UK inheritance tax.
In Spain, non-residents may now apply the more generous rules of the relevant Spanish region, following a 2014 ruling of the EU Court of Justice and later Spanish court decisions and legislation. There is no inheritance tax treaty between the UK and Spain, but the UK gives a credit for Spanish tax paid on the same asset.
Since 6 April 2025, UK inheritance tax on assets abroad depends on residence: someone who has been UK resident for at least 10 of the previous 20 tax years is within UK inheritance tax on their worldwide assets, and remains so for between three and ten years after leaving. The Budget on 28 October left inheritance tax rates and thresholds unchanged.
What to put in place
- Review your English will with a lawyer who understands the French or Spanish system, and decide whether to choose English law expressly.
- Consider a separate local will covering only the property abroad, drafted so that it does not revoke your English will, or the other way round.
- Take tax advice in both countries, especially if you plan to spend long periods abroad.
- Review the position again if you move, marry or have children.
None of this is legal or tax advice; succession law is technical and each family's position is different.
Dolce Vita handles sales and lettings across the UK from Mayfair, and helps clients buy abroad through partner agencies. If you are reviewing your property abroad and at home, Request a valuation; we acknowledge the same working day and return a written valuation within 24 to 48 hours.
Hanane Dawson, Founder
Sources: Regulation (EU) No 650/2012 (EU Succession Regulation), articles 20 to 22, 34 and 83 (EUR-Lex). CM&A Avocats, "Which law applies to a cross-border succession involving French assets?", 19 May 2025. French Civil Code, article 913, as amended by Law no. 2021-1109 of 24 August 2021 (via EAPIL, 17 August 2021, and Fiscaloo, updated 28 April 2026). Brodies, "Will a will be enough? The EU Commission's decision on France", 16 June 2026. Buckles Law, "When an English will is not enough: succession planning for Spanish property owners", 25 August 2026. DIG, inheritance and gift tax for non-residents, 31 July 2026. Service-Public.fr, "Droits de succession", checked 9 February 2026. UK and France Estate Duty Convention 1963 (SI 1963/1319, legislation.gov.uk). HMRC, Inheritance Tax Manual IHTM27160. gov.uk, "Inheritance Tax if you're a long-term UK resident", updated 5 October 2026. HM Treasury, Budget 2026: overview of tax legislation and rates, Annex A, 28 October 2026.