International succession: new compulsory levy

In order to benefit from this compulsory deduction, the new paragraph 3 of Article 913 of the Civil Code specifies that the aggrieved child, or their heirs or successors, must satisfy the following two cumulative conditions:

• the deceased, or at least one of their children, must, at the time of death, be a national of an EU Member State or habitually resident there; and
• the foreign law applicable to the succession must not provide for any protective mechanism ensuring a reserved share for children.

Upon the opening of the succession, the notary will be required to inform each heir individually of their right to request the reduction of gifts that exceed the disposable portion. In practice, this will mainly apply to successions in common law countries which do not recognise the concept of a reserved share.

These provisions will apply from 1 November 2021 to estates opened on or after that date, even if gifts were made by the deceased prior to the entry into force of these provisions.

Nevertheless, 14 Pyramides Notaires invites you, with immediate effect, to review any estate planning in an international context.