International inheritances France-Israel: why a single will is not always enough

Mutual will

More than 6,500 Jews from France have made aliyah since October 2023, and the rate of opening files in 2026 exceeds last year's rate by about 30%.

Behind these figures emerges a new family reality: an apartment in Netanya and an apartment in Paris, bank accounts in both countries, children on both sides of the Mediterranean.

And when it comes time to think about succession, it appears that the Franco-Israeli combination is one of the most complex there is - because the two systems are based on opposing principles.

So why is a single will not always enough?

Testamentary freedom versus "reserved portion": two worldviews

Israeli law enshrines testamentary freedom. According to the 1965 Inheritance Law, everyone can bequeath their property to whomever they wish - to a single child, a grandchild, an association - and the law hardly limits them (with the exception of the right of certain relatives to maintenance taken from the estate).

French law is structured in the opposite way. The institution of forced heirship guarantees children a protected share of the estate: half if there is one child, two-thirds for two children, and three-quarters for three or more children. A will that excludes a child, perfectly valid in Israel, is met with a brick wall in France.

Which law applies to the inheritance?

In Israel, Article 137 of the Inheritance Law establishes a clear rule: inheritance is governed by the law of the state where the deceased was domiciled at the time of death. Anyone whose center of life was in Israel at the time of their death will have their estate governed by Israeli law, even if they were a French citizen. Israeli courts have jurisdiction when the deceased resided in Israel or left assets there, and proof of foreign law is established through expert analysis.

In France, European Regulation 650/2012 has been in effect since 2015: inheritance is governed by the law of the deceased's habitual residence, but the testator can choose the law of their nationality in their will. A dual French-Israeli national can therefore, under certain conditions, have their estate governed by Israeli law. This is a significant choice, the full consequences of which must be considered beforehand.

The new French law of 2021 : the right to "compensatory deduction" for children

In 2021, the French legislature introduced a game-changing provision: Article 913, paragraph 3, of the Civil Code, applicable to estates opened from November 1, 2021. When the law applicable to the estate does not recognize any reserved portion mechanism - and Israeli law, as we have seen, does not recognize any - and the deceased or one of his children is a national or resident of a Member State of the European Union, each child can make a compensatory levy up to the amount of his reserved portion on the assets located in France.

In short : even a perfectly valid Israeli will can be stopped at the French border if assets remain there. Anyone considering unequal inheritance while owning real estate or bank accounts in France must absolutely take this into account.

Taxation: the vast difference between the two systems

In Israel, inheritance tax has been abolished since 1981: heirs are not taxed simply by virtue of receiving the inheritance. In France, the situation is quite different: the spouse is exempt, but each child benefits from a tax allowance of only €100,000, beyond which a progressive tax scale applies, reaching 45% for direct descendants.

And here is the point that surprises many families: there is no tax treaty between France and Israel regarding inheritance.

Under Article 750 ter of the General Tax Code, French inheritance tax may apply not only to assets located in France, but also to the heir who has resided in France for six years during the ten years preceding the death - who will then be taxed on everything he receives, including assets located in Israel.

Testamentary freedom:

Israel - Almost total

France - Limited by the children's reserve

Inheritance rights:

Israel - None (abolished in 1981) France - Up to 45% in direct line, spouse exempt

Applicable law:

Israel - Law of the deceased's domicile (art. 137)

France - Law of habitual residence, with option for national law

Illustration : A Parisian immigrant, residing in Israel, leaves behind an apartment in Netanya, an apartment in Paris, and two children—one in Israel, the other in France. Her estate is governed by Israeli law; the Parisian apartment remains subject to the forced heirship rules and the inheritance tax mechanism; and the son who remained in France may be liable for French inheritance tax, including on his share of the Israeli apartment. One family—three sets of rules.

The right approach: early and coordinated planning

Our wise men already taught this: "Think of the end from the beginning." A truly effective international estate plan begins with mapping: what assets are held, in which countries, where do the heirs reside, and what is their status? The answer is then built upon this foundation: often two coordinated wills, one for assets in Israel, the other for assets in France, carefully drafted to ensure they do not revoke each other; sometimes an explicit choice of law is included in the will; and sometimes even actions taken during one's lifetime—gifts, changes to registered status, anticipating residency issues—that reduce exposure to French taxes.

One particularly important piece of advice: a will drawn up by a notary in Paris does not automatically take effect in Israel. Its implementation requires a proper procedure with the Registrar of Probate, often accompanied by expertise in foreign law—and the reverse is equally true. Don't let your heirs discover this on their own.

In conclusion

International succession is an area where an imprecise drafting, or ignorance of a single provision, costs heirs years of litigation and considerable sums of money.

An hour of planning today is better than years of discord tomorrow; and the finest legacy one can pass on to one's children is order and peace within families.

Maayan ABIHSSIRA, Attorney and Notary

The preceding information is for general guidance only, current as of July 2026, and should not be considered a substitute for individualized legal advice. The rules and rates are based on Israeli and French law in effect at the time of writing.