Most non-resident buyers spend weeks scrutinising lift capacity, rental yields and notaire fees before purchasing a ski apartment in the French Alps. Few spend equivalent time on what happens to that property when they die. That oversight can be costly. France operates one of the strictest inheritance systems in the developed world, and its rules apply to French real estate regardless of where the owner lives or which country's law they have chosen in their will.
For British, American, Australian and other non-EU nationals who own a ski chalet or apartment in France, the combination of forced heirship rules, progressive succession tax rates, and a 2021 legislative change — confirmed in court as recently as November 2025 — means that inheritance planning deserves the same attention as the purchase itself. This guide sets out how French succession law works, what changed in 2021, and what structural options are available to ski property owners today.
Why French Property Always Triggers French Succession Rules
France applies the lex situs principle to immovable property: real estate situated in France is governed by French law, irrespective of the nationality or domicile of the deceased. Even if you are a UK or US citizen, live outside France, and have a will drawn up in your home country, your French ski apartment forms part of a French succession and is subject to French inheritance rules and tax.
The practical consequences are significant. France’s réserve héréditaire — forced heirship — reserves a fixed portion of your estate for your children, and that portion cannot be bypassed by will alone. According to Notaires de France, the reserved share is: 50% for one child, 66.6% for two children, and 75% for three or more children. The remaining portion — the quotité disponible — can be left freely, but the reserved share is ring-fenced regardless of the instructions in your will.
This matters particularly to ski property owners with blended families, unmarried partners, or children from earlier relationships. A surviving partner who is not married or PACS-registered receives no automatic inheritance rights under French law, and a will giving the entire property to that partner can be challenged by the deceased’s children if their reserved share is not satisfied.
Inheritance Tax Rates and Allowances in 2026
Separate from who inherits is the question of how much tax is due. France levies droits de succession — inheritance tax — on the value of assets transferred. For direct-line beneficiaries (children and grandchildren), each child receives a €100,000 tax-free allowance per parent, which renews every 15 years. Above that threshold, the rates are progressive.
For inheritances between parents and children, the bands run from 5% on the first €8,072 to 45% on amounts above €1,805,677. A ski property valued at €600,000 transferred to a single child would produce a taxable estate of €500,000 after the allowance, with a resulting tax charge of roughly €98,000 — a material sum that catches many families unprepared. Spouses and PACS partners are fully exempt from French inheritance tax. Siblings receive an allowance of only €15,932 and are taxed at 35–45%. Unrelated beneficiaries and distant relatives face a flat 60% rate on the full taxable value, which is why leaving a ski property to an unmarried partner without adequate legal structuring can create a severe tax liability.
Payment is due within six months of death if the deceased died in France, or within 12 months if death occurred outside France. Interest accrues on late payment at the standard French Treasury rate.
What Brussels IV Offers — and Its Limits
Many international buyers assume that EU Succession Regulation 650/2012 — commonly known as Brussels IV — gives them freedom to choose which country’s law governs their estate. It does allow a choice, but with significant caveats that became considerably more constraining after 2021.
Under Brussels IV, an individual can elect in their will that the law of their nationality (rather than habitual residence) applies to their succession. For a British national, this theoretically meant electing English law, which has no forced heirship provisions and allows complete testamentary freedom. That appeared to offer a route around France’s réserve héréditaire on French ski property. In practice, French courts consistently challenged this interpretation, and France introduced legislation to close the gap.
From 1 November 2021, France amended Article 913 of the Civil Code to introduce the droit de prélèvement compensatoire — a compensatory levy mechanism. Under this provision, if the deceased or at least one of their children is a national of an EU member state or habitually resident in the EU at the time of death, those children are entitled to claim against French-situated assets to make up any shortfall from what they would have received under French forced heirship rules — regardless of any election of foreign law in the will.
In a significant ruling in November 2025, the Cour d’appel de Versailles confirmed that a child with an EU connection could exercise this compensatory levy against assets in France even where the deceased had made a valid election of a foreign succession law under Brussels IV. The court upheld the claim and rejected the argument that the foreign law choice should prevail. For non-resident owners with EU-connected children, this ruling effectively ends the assumption that a Brussels IV election provides reliable protection against French forced heirship on French real estate.
Non-EU nationals — Britons post-Brexit, Americans, Australians, Swiss — operate outside Brussels IV entirely. Their succession is governed simultaneously by their home jurisdiction’s private international law rules and France’s domestic rules, which can produce conflicts. The Connexion has reported that French courts treat French situs property as subject to French forced heirship regardless of the owner’s nationality.
Structuring Options for Ski Property Owners
Faced with these rules, ski property buyers have several recognised tools for reducing inheritance tax exposure and creating flexibility in succession planning. None eliminates French succession law entirely — but all can reduce its cost significantly when implemented correctly and early.
The SCI for Succession Planning
The Société Civile Immobilière (SCI) is a civilian real estate company frequently used as a structuring and succession planning vehicle. The property is held by the company; shareholders hold parts sociales (shares) rather than the underlying real estate directly. When a shareholder dies, the shares — not the property itself — pass to heirs, which simplifies the succession procedure and avoids the complications of co-ownership of immovable property between multiple beneficiaries.
The inheritance tax advantage is specific. Because SCI shares are classified as meubles incorporels (intangible movables) rather than immovable property, French tax authorities generally allow a discount of approximately 10–15% on the market value of the property when valuing shares for inheritance tax purposes, reflecting the liquidity discount and minority interest inherent in company shares.
More practically, the SCI enables progressive share gifting. Parents can transfer shares to their children over time, using the €100,000 per-child allowance every 15 years. A ski property worth €500,000 held through an SCI, valued at approximately €425,000–€450,000 after the liquidity discount, could have shares gifted across two 15-year cycles — potentially eliminating the inheritance tax bill entirely for a two-child family. For a full comparison of SCI and other ownership vehicles, see our guide to investment structures for French ski property.
It is important to note that the SCI is not a complete shield against forced heirship. Shares in an SCI still form part of the taxable estate, and the 2021 compensatory levy can apply to the value of French-situated SCI shares where the EU connection test is met. The SCI reduces the tax bill and simplifies succession; it does not remove the underlying obligation.
Progressive Gifting and the Donation-Partage
Outside the SCI, the same €100,000 per-child allowance applies to direct property gifting (donations) during the owner’s lifetime. The donation-partage — a partitioned gift — is particularly useful when property values are expected to appreciate, because it fixes the value for future succession calculations at the date of the donation, not at death. A ski apartment gifted today at a valuation of €400,000 remains recorded at that figure for inheritance purposes even if it is worth €600,000 when the donor dies. All donations must be notarised and are irrevocable once executed.
Démembrement — Separating Usufruct from Bare Ownership
A third approach involves splitting the property into usufruit (the right to use the property and receive income from it) and nue-propriété (bare ownership). Parents retain the usufruit during their lifetime, while the nue-propriété is transferred to children. When the usufruit expires on death, the children acquire full ownership without further inheritance tax — the nue-propriété transfer was already taxed when made, at a reduced value reflecting the ongoing usufruit. The value of the nue-propriété is calculated by reference to the donor’s age at the time of the gift: the older the donor, the lower the effective saving, which is why earlier action produces better outcomes.
This structure suits ski chalet owners who wish to continue using the property throughout their lifetime while progressively transferring economic ownership to their children. It requires careful notarial advice and coordination with any rental management arrangements in place. Our article on buying French property through an SCI without renting covers some of the interaction between these structures and the tax implications of each.
Practical Steps for Non-Resident Owners
The 2021 legislative change and the November 2025 Versailles ruling send a clear signal: succession planning for French ski property cannot be treated as a one-size-fits-all exercise, and it should not be left until late in life. The four key actions for non-resident owners are:
- Commission a cross-border estate planning review involving both a French notaire and a specialist in your home country’s succession law. French and domestic rules interact, and a plan that works in one jurisdiction can produce unexpected problems in another.
- Check existing wills against the 2021 Article 913 reform. If your will makes a Brussels IV election of national law and you or your children have EU connections, obtain updated advice in light of the Versailles ruling. Wills drawn up before November 2021 may no longer achieve their intended outcome on French real estate.
- Consider SCI and démembrement options early. The effectiveness of the €100,000 allowance and its 15-year renewal cycle depends entirely on time. Starting 15 years before death doubles the potential allowance available per child, and fixes property values at today’s prices rather than tomorrow’s.
- Review ownership structure at the point of purchase. The decision to buy in joint names, through an SCI, or in a single name has direct consequences for succession. It is far easier to plan at acquisition than to restructure later — see our guide to purchase taxes and acquisition costs for context on the notaire’s role in structuring ownership from the outset.
French succession law is not designed to be punitive — it is designed to protect families. For ski property owners who plan carefully and take professional advice early, the tax burden on succession can be substantially reduced, and the property can pass to the next generation without the disputes, liquidity crises or forced sales that poorly structured estates can produce.
If you are at the stage of choosing a ski property and want to understand how ownership structure affects your long-term position, the team at Domosno can introduce you to experienced French notaires and succession planning specialists as part of the buying process. Browse our French Alps resort guides to find the right location, then speak to us about structuring the acquisition correctly from day one.
