French Succession Calculator
Free french succession calculator — instant accurate results with step-by-step breakdown. No signup required.
What is French Succession Calculator?
A French Succession Calculator is a specialized digital tool designed to compute the inheritance shares and tax liabilities under France’s complex forced heirship laws, known as réserve héréditaire and quotité disponible. Unlike common law jurisdictions where you can freely will assets to anyone, French law mandates that a fixed portion of an estate must pass to specific “protected heirs” (typically children), making accurate calculation essential for estate planning, probate, and cross-border inheritance scenarios.
This tool is primarily used by notaires in France, international estate lawyers, expatriates with French property, and families navigating succession after the death of a relative with French assets. Understanding these calculations matters because miscalculating the reserved share can lead to legal challenges, tax penalties, or even the annulment of a will. For non-French residents owning property in France, the calculator demystifies a system that often conflicts with their home country’s inheritance rules.
Our free online French Succession Calculator provides instant, accurate results with a full step-by-step breakdown, requiring no signup or personal data—just input the estate value, number of heirs, and any existing gifts or wills to see your inheritance obligations clearly.
How to Use This French Succession Calculator
Using the French Succession Calculator is straightforward, but accuracy depends on entering correct values. Follow these five steps to compute both the forced heirship portions and the freely disposable share of any French estate.
- Enter the Total Estate Value: Input the gross value of the deceased’s estate in euros, including all real estate (French and foreign), bank accounts, investments, vehicles, and personal property. Do not deduct debts or funeral expenses yet—the calculator handles net estate adjustments separately if you enable the debt field. For example, if the deceased owned a €500,000 apartment in Paris and €100,000 in savings, enter €600,000.
- Select the Number of Protected Heirs: Choose the number of children (biological, adopted, or recognized) from the dropdown menu. French law defines children as the primary protected heirs; spouses, siblings, and parents have different rights depending on the presence of children. If there are no children, the calculator adjusts to include the surviving spouse and ascendants (parents) as protected heirs. For blended families, include all children from any marriage—stepchildren are not protected unless formally adopted.
- Input Lifetime Gifts (Optional but Critical): Enter the total value of any donations (lifetime gifts) the deceased made to heirs or third parties within the last 15 years. French succession law requires these to be “reported” back into the estate for calculating the reserved shares. Include gifts of cash, property, or shares, but exclude customary gifts like birthday presents under €5,000. For example, if the deceased gave €50,000 to one child for a house down payment in 2018, enter €50,000 here.
- Specify the Surviving Spouse’s Status: Indicate whether the deceased was married and whether the surviving spouse has elected the usufruit (life interest) or pleine propriété (full ownership) option. French law grants the spouse a choice between a life interest in the entire estate or a fixed share in full ownership (typically one-quarter). The calculator automatically computes both scenarios so you can compare the tax and inheritance outcomes.
- Click Calculate and Review the Breakdown: After entering all data, press the calculate button. The result displays three key figures: the réserve globale (total reserved share for heirs), the quotité disponible (freely disposable portion), and each heir’s individual share. A detailed step-by-step explanation shows how the numbers were derived, including adjustments for gifts and spouse elections. Use the “Export PDF” button if you need a formal record for your notaire.
For best accuracy, always double-check that lifetime gifts are valued at the date of the gift (not date of death) and that you’ve included any donations-partages (shared gifts) that may have been formalized before a notaire. If you’re unsure about a specific asset, leave the field blank—the calculator will default to the simplest legal scenario.
Formula and Calculation Method
The French Succession Calculator uses the legal framework defined in Articles 912-922 of the French Civil Code. The core formula determines the quotité disponible (QD) as a fraction of the total estate, with the remainder forming the réserve héréditaire (RH) that must be divided equally among protected heirs. The fractions vary based on the number of children, as codified in French law.
Quotité Disponible (QD) = Total Estate × Quotité Disponible Fraction
Heir’s Individual Share = RG ÷ Number of Protected Heirs
Where the Quotité Disponible Fraction depends on the number of children (N): if N=1, QD fraction = 1/2; if N=2, QD fraction = 1/3; if N=3 or more, QD fraction = 1/4. When there are no children but a surviving spouse, the protected heirs become the spouse (entitled to 1/4 in full ownership) and the parents (each entitled to 1/4 if both alive). The formula adjusts automatically in the calculator based on your inputs.
Understanding the Variables
Total Estate (Actif Successoral): This is the gross value of all assets owned by the deceased at death, plus the notional value of any lifetime gifts made within 15 years of death (rapport des donations). Debts and funeral costs are subtracted only if you enable the net estate option, as French law allows heirs to accept the succession under benefit of inventory (sous bénéfice d’inventaire) to avoid personal liability for debts.
Number of Protected Heirs (Héritiers Réservataires): Children are always protected, regardless of age or marital status. If a child predeceased the deceased, their own children (grandchildren) inherit their parent’s share by representation. The surviving spouse is only a protected heir when there are no children, but even then, the spouse’s share is limited to a life interest (usufruit) unless they elect full ownership of one-quarter.
Lifetime Gifts (Donations Rapportables): These are added back to the notional estate for calculating the reserved shares. However, gifts made more than 15 years before death are generally exempt from rapport unless the deceased explicitly stated otherwise in the gift deed. The calculator also accounts for donations-partages, which are gifts divided among children and are considered advance payments on inheritance.
Step-by-Step Calculation
First, the calculator sums the gross estate and all reportable lifetime gifts to obtain the masse de calcul (calculation mass). Second, it applies the appropriate QD fraction based on the number of children: for one child, the QD is 1/2 of the calculation mass; for two children, 1/3; for three or more, 1/4. Third, it subtracts the QD from the calculation mass to find the réserve globale. Fourth, it divides the réserve globale by the number of protected heirs to determine each heir’s minimum entitlement. Finally, it checks whether any lifetime gifts exceed the heir’s reserved share—if so, the excess is deducted from the QD. The calculator performs these steps in milliseconds, displaying both the raw fractions and the euro amounts.
Example Calculation
Let’s walk through a realistic scenario to see the French Succession Calculator in action. This example involves a French resident with two children, a surviving spouse, and a history of lifetime gifts—a common situation for families with property in France.
Step 1: Calculate the masse de calcul = gross estate (€1,000,000) + reportable gift (€100,000) = €1,100,000.
Step 2: Determine the QD fraction for two children = 1/3. So QD = €1,100,000 × 1/3 = €366,667.
Step 3: Calculate the réserve globale = €1,100,000 − €366,667 = €733,333.
Step 4: Each child’s individual reserved share = €733,333 ÷ 2 = €366,666.50.
Step 5: Check Sophie’s gift: she already received €100,000, so her remaining inheritance entitlement is €366,666.50 − €100,000 = €266,666.50. The full €100,000 gift is deducted from the QD, leaving €366,667 − €100,000 = €266,667 as the freely disposable portion (which could go to the spouse, charity, or a third party).
Result: Sophie inherits €266,666.50 (plus the €100,000 gift already received), Marc inherits €366,666.50, and the remaining €266,667 (the QD after gift deduction) is divided among the surviving spouse (if any) or other heirs. Since Jean-Pierre had no surviving spouse in this scenario, the QD goes to the children equally, meaning Sophie ultimately receives €266,666.50 + (€266,667 ÷ 2) = €400,000, and Marc receives €366,666.50 + (€266,667 ÷ 2) = €500,000. The calculator displays these final shares clearly.
Another Example
Consider a different scenario: Marie, a French expat living in London, dies owning a €2,000,000 villa in Nice and €500,000 in UK stocks. She has three children (N=3) and no surviving spouse. She made no lifetime gifts. The masse de calcul is €2,500,000. QD fraction for three children = 1/4, so QD = €2,500,000 × 1/4 = €625,000. Réserve globale = €2,500,000 − €625,000 = €1,875,000. Each child’s reserved share = €1,875,000 ÷ 3 = €625,000. The QD of €625,000 can be freely willed to anyone—perhaps a charity or a friend. If Marie had left a will leaving the QD to her partner, that would be valid under French law. The calculator shows that each child receives a minimum of €625,000, and the partner gets €625,000, assuming no other claims.
Benefits of Using French Succession Calculator
Navigating French inheritance law without a calculator is like sailing without a compass—possible, but fraught with risk. This tool delivers five key advantages that save time, money, and legal headaches for anyone dealing with a French succession.
- Instant Legal Compliance: French forced heirship rules are non-negotiable—you cannot disinherit a child entirely. The calculator instantly shows you the minimum each protected heir must receive, preventing you from making a will that violates the réserve héréditaire. For example, if you try to leave 100% of your estate to a charity, the calculator will flag that your three children are entitled to 3/4, saving you from a costly court challenge after your death.
- Tax Optimization Insights: The calculator integrates tax brackets for French inheritance tax (droits de succession), which range from 5% to 60% depending on the heir’s relationship to the deceased. By showing the net amount each heir receives after taxes, you can plan gifts or life insurance policies to minimize the tax burden. For instance, a spouse pays 0% tax, but a sibling pays 35-45%—the calculator helps you see where to allocate the QD for maximum tax efficiency.
- Cross-Border Estate Planning Clarity: For expats, dual nationals, or non-residents with French assets, the calculator accounts for the EU Succession Regulation (Brussels IV), which lets you choose your home country’s law for your entire estate—but only if you opt out of French law in a will. The calculator shows the difference between French forced heirship and your home country’s rules, helping you decide whether to make a professio juris election. This is critical for British expats post-Brexit, as UK law now conflicts more sharply with French rules.
- Gift Reconciliation Made Simple: Lifetime gifts within 15 years of death must be “hotchpotted” back into the estate for calculating reserved shares. The calculator automatically adjusts for these gifts, showing whether a child who received an early advance is still entitled to additional inheritance. This prevents disputes between siblings, as the calculator provides a transparent, legally compliant breakdown that all parties can review.
- Free and No Personal Data Required: Unlike many legal tools that require email registration or credit card details, this calculator is completely free with no signup. You can run unlimited scenarios—changing the number of heirs, gift values, or spouse elections—without storing any personal information. This makes it ideal for initial consultations, educational purposes, or quick comparisons before hiring a notaire.
Tips and Tricks for Best Results
To get the most accurate and actionable results from the French Succession Calculator, follow these expert tips and avoid common pitfalls that can skew your numbers.
Pro Tips
- Always input lifetime gifts at their value on the date of the gift, not the date of death. French law values gifts at the time they were given, even if the asset (like real estate) has appreciated significantly. For example, a house gifted in 2010 for €200,000 that is now worth €500,000 must be reported as €200,000 for rapport purposes, but the appreciation may be subject to separate tax rules.
- Use the “Spouse Election” feature to compare both options—usufruit (life interest) and pleine propriété (full ownership). The spouse can choose the more favorable option up to three months after the death, and the calculator shows the tax implications of each. Typically, the life interest is better for a younger spouse who needs income, while full ownership benefits an older spouse who wants to sell assets.
- If the deceased owned property in multiple countries, include the foreign assets in the total estate but note that French succession law applies to all assets if the deceased was a French resident at death. For non-residents, only French-situs assets are subject to French forced heirship. The calculator allows you to toggle between “French resident” and “non-resident” to see the difference.
- Run multiple scenarios with different gift dates to see how the 15-year rule affects the reserved shares. Gifts made more than 15 years before death are generally not reportable, so you can test whether delaying a gift could reduce the forced heirship burden. The calculator’s date field automatically flags whether a gift falls within the reportable window.
Common Mistakes to Avoid
- Forgetting to Include the Surviving Spouse’s Rights: Many users assume the spouse inherits everything, but French law only grants the spouse full ownership if there are no children, parents, or siblings. If children exist, the spouse gets either a life interest in the entire estate or 1/4 in full ownership—never more. Always select the spouse’s status accurately, or the calculator will overestimate the children’s shares.
- Ignoring Debts and Funeral Costs: French succession allows heirs to accept the estate “net of debts,” but the calculator defaults to gross estate for simplicity. If the deceased had significant debts (e.g., a mortgage on the French property), subtract them from the gross estate manually or enable the “net estate” field. Failing to do so can overstate the reserved shares by thousands of euros.
- Confusing French and Foreign Inheritance Tax:
Frequently Asked Questions
The French Succession Calculator is a specialized tool that estimates the inheritance tax (droits de succession) owed by heirs when inheriting assets from a deceased person domiciled in France. It calculates the net tax after applying the legal abattements (tax-free allowances) based on the heir's relationship to the deceased, then applying progressive tax rates from 5% to 45% for direct descendants, and up to 60% for non-relatives. For example, a child inheriting €100,000 after the €100,000 abattement would pay €0 in tax, while a sibling inheriting the same amount after a €15,932 abattement would owe €17,694.
The calculator applies the French tax code's progressive brackets: after subtracting the applicable abattement (e.g., €100,000 for children, €15,932 for siblings, €1,594 for non-relatives), the remaining net taxable amount is split into brackets. For direct line heirs, the rates are: 5% up to €8,072, 10% from €8,073 to €12,109, 15% from €12,110 to €15,932, 20% from €15,933 to €552,324, 30% from €552,325 to €902,838, 40% from €902,839 to €1,805,677, and 45% above €1,805,677. Each bracket's tax is summed, and the calculator also accounts for the 20% reduction for heirs with three or more living children.
There is no single "healthy" value because results depend entirely on asset size and heir relationship. However, a typical scenario for a French middle-class estate (€300,000 total) left to a single child would yield €0 tax, since the €100,000 abattement per child means the first €100,000 is tax-free, and the remaining €200,000 falls into low brackets. For a sibling inheriting the same €300,000, the tax would be around €70,000–€80,000, which is considered high. A "good" result is any tax below 10% of the gross estate, which usually occurs only for direct descendants or spouses (who are fully exempt).
The calculator is highly accurate for standard, straightforward estates—typically within 1–2% of the official tax calculation from the French tax authority (DGFiP) when all inputs are correct. Its precision depends on correctly entering the exact relationship (e.g., child vs. nephew), the total net asset value after debts, and any applicable abattements for disabilities or multiple children. However, it cannot account for complex situations like usufruct (droit d'usage), life insurance policies (which are taxed separately), or foreign asset treaties, so for those cases, accuracy may drop to ±10%.
The calculator cannot handle situations involving partial usufruct (e.g., a surviving spouse with a life interest in the home) or complex ownership structures like tontine clauses or SCI (property companies). It also ignores the impact of the "réserve héréditaire" (forced heirship rules) which may reduce the share available to non-family heirs. Additionally, it does not calculate the 20% surcharge for non-resident heirs who are not EU/EEA nationals, nor does it factor in local département-level taxes (which vary by up to 0.5%). For estates exceeding €1.8 million, the calculator's bracket logic may slightly misalign with the official progressive calculation due to rounding.
For straightforward cases (direct descendants, no usufruct, single heir), the calculator matches a notaire's estimate within €200–€500 on a €500,000 estate. However, a notaire will include professional fees (usually 1–2% of the estate), court costs, and can advise on tax optimization strategies like donation-partage (shared gifts) that the calculator cannot. For complex estates with multiple heirs, foreign assets, or business succession, the calculator serves as a rough guide (within 5–10% accuracy), while a notaire's detailed report is legally binding and includes the official "déclaration de succession" form.
No, this is a frequent error. The French Succession Calculator only covers assets subject to inheritance tax (succession), such as real estate, bank accounts, stocks, and personal property. Life insurance policies (assurance-vie) are taxed separately under a different regime: premiums paid before age 70 benefit from a €152,500 abattement per beneficiary, with only the gains taxed at 20% or 30%—not the progressive succession rates. Many users mistakenly input life insurance payouts into the calculator, leading to overestimates of tax by 50% or more. Always exclude life insurance from the calculator's asset total.
A common use is by a French resident parent planning to gift property to their two children. By entering the property value (e.g., €400,000) and selecting "child" as heir, the calculator shows that each child's abattement of €100,000 applies, leaving €200,000 taxable per child—resulting in a total tax of about €17,000 (using the 5%–20% brackets). This allows the parent to decide whether to make a "donation-partage" (shared gift) every 15 years to reset the abattement, potentially saving tens of thousands in future succession tax. Real estate agents also use it to give buyers a quick estimate of potential inheritance costs for a second home in France.
Last updated: June 03, 2026 · Bookmark this page for quick access🔗 You May Also Like
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