Electing English Law for France: 7 things you need to know

Election of English Law for France - 7 things you need to know

Clients and advisors seem want to elect English law in their Wills in relation to France, almost without thinking.

The possibility of an election of national law was brought in by the EU Succession Regulation 650/2012, for deaths after 17 August 2015.

I have seen many Wills attempting an election of English law clause, but is it necessary?

You first need to make sure that you understand the practical consequences, costs and tax, the reasoning, the risks, and how to draft a valid election of national law.

Here are 7 things you need to know about an election of law for France:

1. You can only elect the law of your nationality (not your country of residence or domicile)

2. An election of law is NOT and election of inheritance tax (You can’t elect UK inheritance tax)

3. An election increases the administration costs and time

4. An election may be useful to disinherit children

5 If you don't want to disinherit children, it is cheaper and easier to not elect national law

6. There is no implied election of national law for Wills executed after 17 August 2015

7. There may be an implied an election of national law for Wills executed prior to 17 August 2015 - this can be an inheritance tax disaster, causing up to 60% inheritance tax (even to spouse or children)

If you're not sure about it, you're not alone, please contact John Kitching to talk you through it.

john@french.legal

01663 74 54 88 (from UK)

+44 1663 74 54 88 (from outside UK)