Under French domestic law a deceased person’s children (but not a surviving spouse) are entitled to equal reserved rights in a specified share of a deceased person’s estate: one-half if there is one child; two-thirds if there are two; three-quarters if there are more. In general, this applies to all property situated in France at the date of death, and there is an "anti-avoidance" provision by which lifetime gifts are restored on death for calculation of the réserve. 

Senior associate Patrick Delas appears in Private Client Business and explores the effect of a recent decision of the Conseil constitutionnel in France, potentially expanding the reserved rights of a deceased person’s children. 

full pdf of the article is available here

Patrick is a dual qualified solicitor and avocat au barreau de Paris. His specialist work includes advising on French and cross-border legal and tax issues including inheritance tax, capital gains tax, wealth tax and trust reporting obligations.