Are ascendants reserved heirs under French inheritance law?

Contrary to a still widespread belief, ascendants, meaning the parents of the deceased, no longer benefit from a reserved share of the estate. They may, in certain circumstances, be completely excluded from the succession. This article sets out the applicable rules and the specific mechanism of the statutory right of reversion granted to ascendants.

Abolition of the reserved share of ascendants

Reform introduced by the Act of 23 June 2006

The Act of 23 June 2006, which entered into force on 1 January 2007, repealed Article 914 of the French Civil Code. Since this reform, ascendants are no longer reserved heirs. They therefore no longer benefit from a legally guaranteed minimum share of their child's estate.

Direct consequence

Parents may be entirely excluded from the succession by the wishes of the deceased, in particular by will, subject to compliance with the rights of other reserved heirs, especially descendants.

The statutory right of reversion of ascendants

Legal basis

In return for the abolition of the reserved share, the legislature introduced, under Article 738-2 of the Civil Code, a statutory right of reversion for the benefit of ascendants. This mechanism allows parents to recover certain assets they had given to their child during his or her lifetime.

Conditions for exercising the right of reversion

Absence of descendants of the deceased

The right of reversion may only be exercised if the deceased died without leaving any descendants.

Origin of the asset

The asset concerned must have been received by way of gift from the father and or the mother. Assets acquired for consideration or received from a third party are not covered by this mechanism.

Methods of exercising the right of reversion

Exercise in kind

Where the gifted asset still exists in the estate of the deceased, the right of reversion is exercised in kind. The asset is then returned to the ascendant who made the gift.

Exercise in value

Where exercise in kind is not possible, in particular where the asset has been sold, the right of reversion is exercised in value. Such restitution is, however, limited to the assets remaining in the estate.

Recent case law clarifications

Decision of the Court of Cassation of 26 March 2025

In a decision delivered on 26 March 2025, the First Civil Chamber of the Court of Cassation held that the right of reversion constitutes a patrimonial right.

Transmission of the right of reversion

Where the ascendant donor dies without having exercised or waived the right of reversion, this right is transmitted to his or her own heirs, in proportion to their respective entitlements.

Practical issues in international successions

The abolition of the reserved share of ascendants and the existence of the right of reversion may have significant consequences in successions involving a foreign element. These rules must be coordinated with:

• the civil law applicable to the succession,
• international conventions,
• and the tax rules specific to each State.

A global analysis is essential where the succession involves France and another country, in particular Spain.

For further information

For a comprehensive analysis of successions involving an international context, you may consult the page Inheritance in Spain for French nationals.