Forced Heirship Rules: Which Countries Restrict How You Leave Your Assets

The Limits of Testamentary Freedom

In England and Wales, and in most common-law jurisdictions, the principle of testamentary freedom is paramount: you may leave your assets to whomever you choose, subject only to claims under family provision legislation by dependants who can demonstrate that reasonable financial provision was not made for them. The law does not guarantee any family member a fixed share.

In much of the rest of the world, the picture is quite different. Forced heirship — known by various names (réserve héréditaire in France, legítima in Spain, Pflichtteil in Germany, riserva in Italy) — is a legal mechanism that guarantees certain relatives, typically children and sometimes spouses, a minimum proportion of the estate that cannot be taken away by will. Any attempt to exclude or reduce their share below the protected minimum is either void or gives rise to a compensatory claim.

For internationally mobile high-net-worth individuals with assets in multiple countries, forced heirship is one of the most significant estate planning constraints. This guide explains which major jurisdictions impose forced heirship, what the protected shares are, and the planning strategies available to mitigate or work within these rules. All information reflects the position as of 2026 — rules in this area change frequently, and specialist legal advice is essential for each jurisdiction.

---

Civil-Law Countries: The Heartland of Forced Heirship

France

France's forced heirship system (réserve héréditaire) is among the best-known in the world. The protected share (réserve) depends on the number of children:

• One child: one-half of the estate
• Two children: two-thirds of the estate (one-third each)
• Three or more children: three-quarters of the estate (shared equally)

These shares apply to all children, including those from previous relationships. There is no separate forced share for spouses — instead, the surviving spouse has options including a right to remain in the family home. However, if all children are also children of the surviving spouse, they may agree to defer the forced share until the second death.

The remaining proportion of the estate (the quotité disponible) can be left freely by will.

Crucially, the réserve applies to French assets and, under French private international law, potentially to foreign assets depending on the domicile of the deceased. The EU Succession Regulation (Brussels IV) allows a British national to elect English law, potentially avoiding the réserve for their French estate — but the extent to which French courts will enforce the public policy exception remains to be tested.

Spain

Spain's forced heirship (legítima) is a three-layer structure:

• Children and descendants are entitled to two-thirds of the estate collectively. Of this: one-third (tercio de legítima estricta) must be divided equally among all children; one-third (tercio de mejora) can be distributed among descendants in any proportion the testator chooses; the final third (tercio de libre disposición) can be left freely.
• If there are no children or descendants, parents or ascendants inherit one-half of the estate.
• The surviving spouse has a usufruct (right of use and income) over one-third of the estate.

Note that Spain's autonomous communities (Catalonia, the Basque Country, Navarre, Galicia, Aragón, the Balearic Islands) have their own succession laws, some of which differ significantly from the national rules described above. Navarre, for example, has very limited forced heirship.

Germany

German forced heirship (Pflichtteil) operates differently from France and Spain. Rather than a share in specific assets, excluded heirs have a monetary claim equal to half their intestate share. They do not receive specific property and cannot obstruct the administration of the estate; they simply have a right to payment.

The intestate share depends on the number of heirs. If a testator has two children and a surviving spouse, each child's intestate share under German law would be one-quarter; the Pflichtteil would therefore be one-eighth of the estate value per child.

Gifts made in the ten years before death may be brought into account when calculating the Pflichtteil (the so-called Pflichtteilsergänzungsanspruch — supplementary claim). This ten-year clawback period discourages lifetime gifting as a simple avoidance mechanism.

Italy

Italy's riserva (forced share) protects children and, in certain circumstances, the surviving spouse:

• One child: one-half of the estate
• Two or more children: two-thirds of the estate (shared equally)
• Surviving spouse alone (no children): one-half of the estate
• Surviving spouse and one child: one-quarter to each (one-half total)
• Surviving spouse and two or more children: one-quarter to the spouse, one-half to the children (shared equally), leaving one-quarter freely disposable

Italy also has an anti-avoidance rule (azione di riduzione) allowing forced heirs to claw back gifts made before death that reduce the estate below the protected minimum, subject to limitation periods.

Belgium and the Netherlands

Belgium and the Netherlands both have forced heirship for children, broadly similar to France (one-half for one child; increasing proportions for more children). The Netherlands reformed its regime in 2003, converting the forced share from a right in specific assets to a monetary claim — similar to Germany.

Switzerland

Switzerland's forced heirship (Pflichtteil) protects descendants (one-half of their intestate share) and, if there are no descendants, parents (one-quarter of their intestate share). A surviving spouse's forced share was reduced in 2023 reforms. Gifts made within five years of death may be subject to clawback.

Switzerland amended its forced heirship rules on 1 January 2023, reducing the protected share for spouses and removing the forced share for parents where there are surviving descendants. The overall direction of reform is towards greater testamentary freedom.

---

Middle East and Islamic Law Jurisdictions

UAE (Non-Muslim Expatriates)

The UAE's legal system has undergone significant reform in recent years regarding non-Muslim expatriates. Under current rules, non-Muslim foreigners may register a will with the DIFC Wills Service Centre or Abu Dhabi Judicial Department that applies their national law — effectively sidestepping the default application of Sharia-based succession rules for their UAE-registered assets.

For Muslims, Sharia succession rules (Faraid) apply. These prescribe specific fractions for different heirs: spouses, children, parents, siblings each have fixed entitlements. A male heir generally receives twice the share of a female heir. There is no complete testamentary freedom — the deceased can freely dispose of only one-third of the estate by will; the remaining two-thirds is distributed according to Faraid.

Without a registered will, the UAE courts apply their own succession law to foreign nationals — which historically defaulted to Sharia principles for the UAE-based assets regardless of the deceased's religion. This position has been significantly modified by the 2020 and 2022 reforms, but legal advice remains essential.

Saudi Arabia, Kuwait, Qatar, Bahrain, Oman

All GCC states apply Sharia law to succession. For non-Muslim expatriates, the same pattern as the UAE applies — local courts may in principle apply the deceased's national law, but in practice assets held in the country (including real estate and bank accounts) are often distributed according to local Sharia rules unless a specific regime for non-Muslim succession has been established.

Expatriates with significant assets in GCC countries should seek local legal advice and consider holding structures (companies, trusts domiciled elsewhere) that remove assets from the direct reach of local succession courts.

Egypt

Egypt follows Sharia succession law for Muslims. Non-Muslims are governed by their personal status law, which depends on religion and denomination. Foreign nationals' estates are typically handled by reference to their national law for movable property.

---

Latin America

Brazil

Brazil's Constitution guarantees at least 50% of the estate to "necessary heirs" (herdeiros necessários) — descendants (children, grandchildren), ascendants (parents, grandparents), and the surviving spouse. The other 50% (quota disponível) can be disposed of freely by will. Brazil also applies strict rules on gifts made in the ten years before death.

Argentina

Argentina provides a reserved share for descendants (two-thirds) and ascendants (one-half). Gifts above the free quota (one-third or one-half depending on surviving heirs) can be challenged by protected heirs.

Mexico

Mexico's federal civil code does not impose forced heirship in the same broad sense, but state civil codes vary. Certain categories of dependent relatives (children with disabilities, surviving spouses) may have claims for support. Mexico is more permissive than most Latin American jurisdictions.

---

Common-Law Jurisdictions: Family Provision Rather Than Fixed Shares

England and Wales

No fixed forced heirship. The Inheritance (Provision for Family and Dependants) Act 1975 allows dependants to apply to court for "reasonable financial provision" if the will (or intestacy) fails to make adequate provision for them. The court has broad discretion; the claim is not for a fixed share. Children, spouses, cohabitants, and others who were financially dependent on the deceased can apply.

Scotland

Scotland's forced heirship rules (prior rights and legal rights) are more formal than in England. Children have "legitim" — the right to one-third of the net movable estate (excluding real property) if the deceased spouse survives, or one-half if not. This is a monetary claim, not a right to specific assets. Spouses also have prior rights to the home, furniture, and a financial provision.

Australia and New Zealand

Both apply family provision legislation similar to England. No fixed shares, but courts have wide discretion to provide for dependants.

USA

Forced heirship does not generally exist at the federal or state level, with the exception of Louisiana (which follows civil-law tradition and has protected shares for minor children and children with disabilities). Most states have an elective share allowing a surviving spouse to claim a percentage of the augmented estate regardless of the will.

---

Planning Strategies for Forced Heirship Jurisdictions

Corporate holding structures. In many civil-law countries, forced heirship applies to directly held assets. Holding real estate or investment portfolios through a company can convert the asset from an immovable (automatically subject to situs law) to a share (movable, potentially subject to a more favourable law). However, courts are increasingly alert to structures designed purely to avoid forced heirship and may look through them.

Life insurance. In France and Belgium, life insurance payouts are generally treated as falling outside the estate (unless excessive in relation to the estate). Nominating a beneficiary directly allows assets to pass outside the succession — but this is subject to limits and anti-avoidance rules.

Brussels IV nationality election. For EU member states, a British or other common-law national can elect the law of their nationality, potentially escaping local forced heirship. Not all forced heirship can be avoided this way — mandatory provisions of local law and the public policy exception may still apply.

Trusts. An inter vivos (lifetime) discretionary trust settled before assets are brought into a forced heirship jurisdiction can remove assets from the estate. Trust structures are not universally recognised, however — some civil-law countries do not have trust law and may treat the assets as still belonging to the settlor.

Timing of gifts. Gifts made well in advance of death (subject to jurisdiction-specific clawback periods — ten years in Germany, five in Switzerland) may reduce the estate subject to forced heirship claims.

Marital property regimes. Many civil-law countries allow spouses to elect different matrimonial property regimes. Choosing a regime that separates assets clearly can reduce the estate subject to forced heirship in some circumstances.

---

How Global Investments Can Help

Forced heirship planning is one of the most intricate areas of international estate planning. The rules differ in every jurisdiction, interact with tax law and international private law in complex ways, and are subject to ongoing reform.

At Global Investments, we work with specialist legal teams in all major jurisdictions to identify your forced heirship exposure and design estate structures that work within — or lawfully minimise — those constraints.

Contact us for a confidential review of your international estate plan.

This guide is for general information only and does not constitute legal or tax advice. Forced heirship rules are complex, vary by jurisdiction, and change over time. Always seek qualified legal advice in every relevant country before making planning decisions. As of 2026.