A legacy, legs in French, is a provision in your will by which you pass on, upon your death, all or part of your estate to a person or an organisation. Nothing is locked in: a will can be changed or revoked at any time, with no reason to give.
A universal legacy covers the whole estate, a legacy by general title a fraction or a category of assets, a specific legacy a named asset or a sum of money.
If you have children, part of your estate goes to them by law: the réserve héréditaire. You dispose freely of the rest, which is half with one child, a third with two, a quarter with three or more.
Organisations covered by article 795 of the French tax code pay no transfer duty, so the legacy reaches them in full. The exemption is not automatic for every association and is checked case by case.
Not every association is. Those that are include associations recognised as being of public utility, religious associations, foundations and endowment funds, as well as associations simply registered for at least three years whose activity qualifies as being in the general interest under article 200 of the French tax code. The organisation then declares the legacy to the prefecture, which has four months to object.
Full legal name, registered address, legal status. A legacy written in favour of an approximate name, or of an association that has since changed its name, can be challenged. The safest route is to ask the organisation directly.
A holographic will (testament olographe) must be handwritten in full, dated and signed. It costs nothing, and neither witnesses nor a notaire are required. Depositing it with a notaire (around 32 euros) records it in the central register of wills, so that it is not lost or overlooked.
A public will (testament authentique) is dictated to a notaire before witnesses (around 136 euros). It is harder to challenge and is worth considering if your family or financial situation is complex.
Mieux Donner encourages support for charities whose effectiveness is backed by rigorous evaluation. A legacy carries that logic further: it is often the largest giving decision taken in a lifetime, and therefore the one where the choice of organisation matters most. So we would rather be clear about what is possible today.
None of the charities we recommend for unrestricted donations can receive a legacy from France today. Some organisations run a specific programme recognised as effective, but a legacy earmarked for that programme alone is a legacy subject to charges: the organisation is not obliged to accept it, it may renounce it if the charge is too demanding or falls outside its purpose, and the authorities may object where the charge prevents it from deriving sufficient economic benefit from the legacy.
We work alongside partner organisations in other countries, several of which are likely to be able to accept a legacy under their own national law. If you live outside France, or hold assets abroad, write to us and we will point you towards the right partner and the rules that apply there.
An endowment fund (fonds de dotation) is being set up. Within a few months it will make it possible to leave a legacy to high-impact charities, held to the same standard of evidence as our donation recommendations. If you are thinking about a legacy now, write to us: we will tell you where the project stands and what remains possible in the meantime.
This page is general information and does not replace advice from a notaire, who alone can examine your situation. It describes French law: if you are resident in another country, different rules apply. Sources: economie.gouv.fr for the rules and fees applying to wills, article 6 of the law of 1 July 1901 and article 795 of the French tax code for the capacity to receive legacies and the exemption from transfer duty. Fees correct at the time of writing.
