Civil Partnership - for France you still do need a Will
Question
I am UK resident, but have a property, in France in my sole name. My long-term partner and I getting a civil partnership next month and I want to ensure he is protected. Do I put the property in both names, and how do I do this, please? Or is there a way I can make a will, in the UK (or France, to ensure the property is left to him, without incurring huge taxes?
A
If you were to leave your estate to your partner without being married, or registered civil partners or PACS partners, then France would charge 60% inheritance tax on the French property (less a tax-free allowance of 1594 Euros). If you were French resident, then that 60% rate would apply to your worldwide estate, including UK assets.
Getting a Registered Civil Partnership (or PACS or marriage) allows you to leave your estate tax free to your partner. However, for France, a PACS partner or Registered Civil Partner, will not automatically inherit from you. You need a Will for them to inherit.
If you want them to inherit anything, you need to have a valid Will in place (or other mechanism to transfer assets into their name).
It is possible for you to have a UK Will to deal with the global estate, although it can often be easier, less complicated and cheaper in the long run to have a UK will for the estate outside of France and a separate Will for France. You should seek specialist professional advice for your particular circumstances, bearing in mind any rights of children /stepchildren, and the tax implications, if relevant. Cost will depend on the particular advisor that you engage, but a French Will fo the French estate is the lowest cost option, and is certainly worth it. Without a Will, the surviving civil partner does not inherit any of the French estate.
Warning! If you have a current UK Will, it will be revoked by marriage or Registered Civil Partnership (unless it states otherwise in the Will, such as “made in contemplation of civil partnership or marriage”), under the law of England and Wales.
French law, conversely, does not revoke a Will by marriage (nor by PACS).
Regarding a lifetime gift of part of the property to your married/registered civil partner, this is possible (the percentage depends on rights of children), but only the first 80,724 Euros is tax free. Notaire fees of somewhere around 5% to 7% would also apply.
You are taking the right steps, avoiding 60% tax, but you do need carefully thought-out specialist advice tailored to your own particular situation.
John Kitching
Director
French Law Consultancy Limited
Based on an Article originally written by us for Connexion France magazine, July 2025 edition.