What to do as an executor of an estate with assets in both England and France

Emma Seaton, an Associate in Stone King’s International & Cross-Border Team, has examined some key considerations for executors appointed on estates where the deceased owned property in both England and France.

Emma’s article explores this through a hypothetical example of an individual, Harriet, who appointed her friends, Louise and Olivia, to be executors of her estate, leaving her assets, which are split across England and France, divided equally between them.

The article explains that Louise and Olivia will need to appoint a notaire, a French lawyer, to help deal with the succession. The notaire’s work takes place in four stages: identifying the beneficiaries, identifying assets and liabilities, accounting for French tax implications and distributing the estate.

The piece concludes: “It is a good idea to instruct an experienced international and cross-border solicitor to assist with this, as the solicitor will be able to advise Louise and Olivia on the double taxation treaty between the UK and France and will be familiar with both jurisdictions. The solicitor will also be able to assist the notaire with any relevant English law points.”

Louise and Olivia’s circumstances are relevant to a significant number of individuals who are beneficiaries of estates split across England and France. For an in-depth explanation of the steps they should take, read Emma’s full article on French Entree’s website.