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EU Succession Regulation allows UK/US nationals in EU to elect their home country law — avoiding continental forced heirship
EU Succession Regulation 650/2012 allows individuals to elect the law of their nationality to govern their succession — rather than the default (habitual residence). A UK national living in France can elect English law for their succession, which has no forced heirship. A US national living in Germany can elect US state law (most US states have no forced heirship). This election must be made in a valid will. However: the election only governs succession law — it does not affect French or German inheritance tax (which is determined by residence/situs). And courts can still apply their local ordre public override in exceptional cases. Post-Brexit, UK nationals remain able to elect English law under the Regulation.
Source: EU Succession Regulation 650/2012 Art. 22; STEP EU Succession Law Briefing 2024
German Pflichtteil is a monetary claim, not a right to specific assets — making it more manageable than French réserve
Germany's Pflichtteil (forced share) is not a right to inherit specific assets — it is a monetary claim against the estate for 50% of the intestate inheritance value. The disinherited heir must actively claim it (Pflichtteilsanspruch), has a 3-year limitation period, and receives only cash — not property. This is significantly more flexible than France's réserve héréditaire, where protected heirs receive actual assets. For business owners: a child can be excluded from inheriting the business (given to the sibling who runs it) — the excluded child receives only a monetary Pflichtteil payment. This is standard German business succession planning.
Source: BGB §§ 2303-2338 — Pflichtteilsrecht
Spain's forced heirship system is the most complex in Europe — varies by autonomous community and combines multiple quotas
Spain has a federal system of forced heirship that varies by autonomous community. The national civil code gives children (legitimarios) a tercio de legítima (one-third of the estate as forced share). Additionally, a mejora (improvement) third can be distributed among descendants freely, and only the final third (libre disposición) is freely disposable. However, Catalonia, Balearic Islands, Basque Country, and Navarra all have different forced heirship rules under their own civil law systems (foral law). Catalonia replaced the traditional system in 2008 with a purely monetary claim similar to German Pflichtteil — much more flexible.
Source: Código Civil Art. 806-840; CCCat (Codi civil de Catalunya)
Forced Heirship — Maximum Children's Forced Share by Country 2026 (% of estate)
National succession codes
📋 Reference Data
Forced Heirship Quotas — European Countries 2026
National succession codes + EU e-Justice portal
| Country | Protected Heirs | Forced Share | Nature of Claim | Testamentary Freedom | Notes |
|---|---|---|---|---|---|
| France | Children (all) | 50% (1 child); 66% (2); 75% (3+) | Right to actual assets | Only the quotité disponible (25-50%) | Strongest forced heirship in W. Europe — children cannot be disinherited |
| Italy | Children + spouse | Children: 50% (1)/66% (2+); Spouse: 25-50% | Right to assets or value | Reduced quota disponibile | Similar to France — very protective |
| Germany | Children, spouse, parents (if no children) | 50% of intestate share per person | Monetary claim (Pflichtteil) only | Significant — business succession flexible | Monetary claim — more flexible than France |
| Netherlands | Children only | 50% of intestate share | Monetary claim (legitieme portie) | Spouse NOT protected — can be disinherited | Children only; testator can delay payment to children |
| Spain (Civil Code) | Children, spouse | 1/3 legítima estricta; 1/3 mejora | Assets or equivalent value | Only 1/3 libre disposición | Very complex; varies by autonomous community |
| Spain (Catalonia) | Descendants | 25% of intestate share as money claim | Monetary claim only | Significant freedom | Reformed 2008 — more flexible than Civil Code |
| Belgium | Children | 50% (1 child); 66% (2); 75% (3+) — but reformed 2018 | Monetary claim (from 2018) | Reformed — quotité disponible expanded | 2018 reform: spouse better protected; forced share monetary |
| Austria | Children, spouse | 50% of intestate share per person | Monetary claim | Similar to Germany | 2017 reform: parents excluded from forced share |
| Switzerland | Children, spouse (former) | 50% of intestate share each | Monetary claim | Improved 2023 — reduced quotas | 2023 reform: reduced forced shares; more testamentary freedom |
| Poland | Children, spouse | 50% (or 66% if minor or disabled) of intestate share | Monetary or asset claim | Limited | Strong protection for minor children |
| Portugal | Children, spouse | 50% (no spouse) or up to 66% (with spouse) of estate | Assets | Only 33-50% libre | Mandatory heir (herdeiro legitimário) concept |
| Greece | Children, spouse, parents | 50% of intestate share | Assets | Very limited | Strong forced heirship — testator has minimal freedom |
| Sweden | Children | 50% of intestate share | Monetary claim (laglott) | Significant — 50% freely disposable | Sweden has freedom for the other 50% |
| Denmark | Children | 25% of estate | Monetary claim | Significant freedom | Low forced share — high testamentary freedom |
| Norway | Children | 2/3 of estate up to NOK 1.5m per child (max NOK 15m total) | Monetary claim | Significant above cap | Cap makes large estates have more freedom |
| UK | None — no forced heirship | N/A | Family provision claims (discretionary) | Complete testamentary freedom | Inheritance (Provision for Family and Dependants) Act 1975 — discretionary court claim |
| Ireland | Spouse: legal right share 1/2 (no children) or 1/3 (with children); Children: discretionary court provision | Spouse: 33-50%; Children: discretionary | Legal right — monetary | Limited for spouse | Succession Act 1965 — spouse protected; children discretionary |
ⓘ Forced heirship (réserve/Pflichtteil/legitima) is the minimum inheritance right that protected heirs cannot be deprived of by will. The nature of the claim matters: France gives rights to actual assets; Germany and Netherlands give only a monetary claim — allowing the estate composition to be controlled. EU Succession Regulation Art. 22 allows election of nationality law, potentially avoiding forced heirship.
EU Succession Regulation — Nationality Election for Forced Heirship
EU Succession Regulation 650/2012 Art. 22
| Deceased's Nationality | Resident In | Can Elect Own Law? | Effect on Forced Heirship | Notes |
|---|---|---|---|---|
| UK (British) | France | Yes — elect English law | English law = no forced heirship — children can be excluded | Must be in a valid will; UK left EU but nationals still have election right |
| US (American) | Germany | Yes — elect US state law | Most US states: no forced heirship — full testamentary freedom | Check specific state; Louisiana has forced heirship |
| French national | UK | Default = English law; can elect French | French law = réserve applies even in UK | French national in UK — réserve can follow them |
| German national | Netherlands | Can elect German law | German Pflichtteil applies — similar outcome to Dutch legitieme | Both are monetary claims — similar result |
| Italian national | Switzerland | Can elect Italian law | Italian quota legittima applies — may increase forced share vs Swiss law | Check which is more favourable |
| Dutch national | Belgium | Can elect Dutch law | Dutch legitieme (children only, monetary) may be more favourable | Dutch law excludes spouse from forced share |
| Spanish national (civil code region) | France | Can elect Spanish law | Spanish legítima applies — potentially less than French réserve | Depends on family structure and estate size |
ⓘ The election under Art. 22 of EU Succession Regulation affects SUCCESSION LAW only — not tax. A UK national electing English law in France still pays French inheritance tax on French assets. The election must be clearly stated in a will made in accordance with either the chosen law or the law of the place of making. Professional legal advice is essential for cross-border elections.
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🔬 Methodology & Sources
Estate & Legacy Data
Data from official legislative sources and specialist legal publications. Always verify current rules with qualified legal advisers in the relevant jurisdiction.
Formula
Jurisdiction-specific — see individual data points.
CitationEU Succession Regulation 650/2012; STEP Handbook 2025; National succession codes.
❓ Frequently Asked Questions
It depends on the country. In the UK, complete testamentary freedom exists — you can disinherit children entirely (though they can apply to court under the Inheritance Act 1975 for reasonable provision). In France, Italy, and Greece, children have an absolute forced share (réserve héréditaire/quota legittima) that cannot be overridden by will — attempting to disinherit them is simply void for that portion. In Germany and Netherlands, children have a monetary claim (Pflichtteil/legitieme portie) — they don't receive assets but they do receive cash equivalent to 50% of their intestate share.
The réserve héréditaire is the portion of a French estate that children are legally entitled to regardless of the will. With one child: 50% of the estate is reserved. With two children: 66%. With three or more: 75%. Only the remaining quotité disponible can be freely allocated by the testator. The réserve applies to the full estate including gifts made during the deceased's lifetime — if gifts exceeded the quotité disponible, children can claim réduction (return of gifts). The Loi Grapin (2021) introduced a safeguard clause for international situations — a French court can limit the réserve effect on foreign assets of non-French nationals.
EU Succession Regulation 650/2012 allows anyone to elect the law of their nationality to govern their succession, rather than the default (habitual residence). This election is made in a will. Practical use: a British national living in France can elect English law — which has no forced heirship — to govern how their estate is distributed. This means their French assets pass according to English law, potentially excluding children. However, French inheritance tax still applies to French assets regardless of the governing law election. Post-Brexit, UK nationals retain the right to make this election under the Regulation.
The Pflichtteil is Germany's forced heirship mechanism — a monetary claim (not a right to assets) worth 50% of the heir's intestate share. If a parent dies with €1m and had three children, each child's intestate share is €333,333 — and the Pflichtteil for each excluded child is €166,667 in cash. The heir must actively claim it (Pflichtteilsanspruch) within 3 years of learning of the inheritance. They receive cash — not the family business, the house, or any specific asset. This makes German forced heirship much more manageable for business succession: the business can pass to the child who runs it, while the excluded sibling receives only a cash payment.
Switzerland's major succession law reform (effective January 2023) reduced forced shares: the children's pflichtanteil was reduced from 75% to 50% of their intestate share; parents were completely removed from the list of protected heirs; and the spouse's share was clarified. The result: a Swiss testator now has significantly more testamentary freedom than before 2023. The disponible portion increased from 25% to 50% of the estate in many family situations. Additionally, the reform clarified rules for registered partnerships and modern family structures. This made Switzerland's succession law one of the most reform-friendly in continental Europe.
Sources & References
Data sourced from official institutional publications. Results are for informational purposes only. Last reviewed Jan 2026.
Data Disclaimer
Estate and succession law is complex and jurisdiction-specific. Always consult qualified legal and tax advisers. This page is informational only.
Estate and succession law is complex and jurisdiction-specific. Always consult qualified legal and tax advisers. This page is informational only.