Can I leave French house to my partner, not my daughter?

Can I leave French house to my partner, not my daughter?

Question

I live in France. I have an unmarried partner. She has put money into my property and is worried that if I should die she will not get it. My daughter says she does not want anything to do with it and I can give it to my partner. What should I do?

Answer

Solicitor Barbara Heslop of French law specialists Heslop and Platt says: Assuming you are a UK national, born in England or Wales, you could make an election of English and Welsh law pursuant to the EU succession regulation and then name your partner as sole beneficiary of the property (and the rest of your estate if you do not intend to leave any other assets to your daughter). This can be done either by making a French handwritten will or by making an English will.

However, if you and your partner are neither married nor civil partners, your partner will pay 60% inheritance tax in France on the value of the assets she inherits from you. Note that both same and opposite sex partners can sign a French civil partnership agreement, called a Pacs.

You should therefore consider getting married or become Pacs partners to protect your partner and to ensure anything she inherits from you under the terms of your will, will be tax free. You could also specify that while the property is to pass to your partner, your daughter is to receive a cash sum, if your estate will include money in a bank account or other investments. The election of English and Welsh law is essential if this is what you would want to happen on your death.

This article was first published in response to a reader query in The Connexion – October 2020.