Forced heirship is found in France. Lifetime gifts can be clawed back. It did not prevail over the Californian law in the Jarre case. The EU Succession Regulation provides for determining the applicable tax. Courts in the EU have come to a different conclusion about the applicability of forced heirship under ‘ordre public’ (public policy/provisions).

The Cayman Island Trusts Law offers the settlor the opportunity to choose the governing law and thus exclude forced heirship claims. Firewall legislation has been introduced in Cyprus and elsewhere firewalls are permitted – e.g., in Malta. Property situated in the US is immune from foreign forced heirship claims.