Forced heirship

Reserved heirs are :

• children, regardless of their filiation (legitimate, acknowledged, natural, or adopted, whether through simple or full adoption);
• the surviving spouse, but only in the absence of descendants.

The purpose of forced heirship is to protect the closest family members by limiting the freedom to dispose of assets (through gifts and wills), ensuring them a minimum share of the estate. The remaining portion, which the deceased may freely allocate by will or gift, is known as the disposable portion.

This concept is essential in any estateplanning process in France, as it restricts the freedom to transfer assets, particularly when there is a desire to favor a third party, an unmarried partner, or a specific child.

What is forced heirship (reserved portion)?

Forced heirship is the portion of an estate that must legally be transferred to reserved heirs. It is imposed by the French Civil Code and is assessed based on the value of the estate at the date of death, after reconstructing the deceased’s overall assets (including, in particular, the reintegration of lifetime gifts).

Who are the reserved heirs in France?

Reserved heirs are:

• the children of the deceased;
• failing that, the surviving spouse. 

Parents, siblings, or PACS partners are never considered reserved heirs.

How is the reserved portion calculated?

The amount depends on the number of children:

• half of the estate if there is one child; 
• two-thirds if there are two children; 
• three-quarters if there are three or more children
• the remaining portion corresponds to the disposable portion

Can forced heirship be waived?

In principle, forced heirship cannot be set aside in France. Only exceptional circumstances, such as unworthiness to inherit (indignité successorale), may deprive an heir of their rights.