Under Article 6 of the Double Tax Convention UK-France of 19 June 2008, the property will be governed by French inheritance laws. When buying a property in France with a partner, the potential impact of matrimonial regimes for inheritance planning should be closely considered.
The buyer should take into consideration French inheritance rules such as the French forced heirship rules ('réserve héréditaire'), which restrict the ability of the testator to decide how their assets should be distributed after death.
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