Efficiency of the choice of law in a will (professio juris) Paris Montmartre 18ème

The Civil code foresees that "two people of the same sex may contract a marriage when for at least one of them, either their personal law, or the law of the state in the territory where they have domicile or their residence, so permits it" (art. 202-1 al. 1 and 2 of the Civil code). Also, under reservation to respect these conditions a foreigner where in their personal law homosexual marriage is forbidden, may however get married in France. However, it is likely that this marriage will not be fully recognized abroad and not in the country of origin of the foreign spouse

A non-resident may sell real estate property situated in France. In principle these disposals are subject to tax in France. However, certain provisions can limit or eliminate this tax. The sale of a property in France by a non-resident individual comes under the regime of real estate capital gains. Since 1 January 2015, the real estate capital gains of individuals are taxed at a single rate of 19% to which social charges are usually added (subject to what we discuss below). The provisions for exemption from real estate capital gains existing for residents also apply to non-residents (e.g., disposal of property held for more than 30 years, or for more than 22 years in some cases, etc.). 

The gift between spouses, also called "gift to the last survivor" is very often used by couples wishing to increase their protection in the event of death. But this institution is little known abroad. It is unknown under some law systems, while others prohibit it. Moreover, in an international context, a gift between spouses can raise difficulties. To avoid such difficulties, it often appears wiser for a couple owning assets abroad or living abroad or when at least one of the partners is of foreign nationality, to make wills. Spouses may establish themselves by will reciprocally as sole legatees. Thus the objective sought by the gift between spouses, namely to increase the protection of the surviving spouse, will be achieved. 

In an international context, husband and wife have the option of changing at any time the law applicable to their matrimonial regime. However, this choice is circumscribed by and limited to the following laws: -          that of the State of which one of them is a national, -          that of the State in which one of them is habitually resident at the time of the choice, -          that of the State where the immovable assets are located, but only in regard to these assets. This change of applicable law must result from an instrument executed in the form of a marriage contract. It may need to liquidate the previous regime. Steps to publicise such a change are necessary for opposability against third parties

The international department of ETASSE et Associes can assist its clients with incorporating a company ETASSE et Associés assists its clients with incorporating companies, particularly real estate companies (SCI), drawing up memoranda and articles of association, the choice of form of company and the best adapted fiscal option. It also assists its clients with disposals of company shares, whether a sale or a donation and ‘Dutreil’ commitments are concerned. Moreover, it will analyse the company manager’s type of matrimonial regime. For most questions relating to company law, our law frim favours team work between the various departments.

Marriage, a union and mutual commitment between two people, is considered as being international in the three following scenarios: the union of two French nationals living abroad, of two foreign nationals living in France, or two spouses of different nationalities. Though these situations are increasingly frequent, special attention however needs to be paid to the requirements for international marriages to be recognised in order to ensure the latter's full effectiveness and avoid any subsequent difficulties. Generally speaking, to be recognised, a marriage must comply with the local rules applicable in the location where the marriage was celebrated, as regards the formal requirements (ex: civil or religious marriage, etc.) and the personal rules applicable to the spouses (depending on their nationality), as regards substantive requirements (ex: age of majority). The situation of French nationals abroad and foreign nationals in France must thus be distinguished. * conditions for the recognition of marriages between French nationals abroad: Many formalities must imperatively be observed should French nationals marry abroad. Before marrying, the future spouses will need to request the French consulate of the country in which the marriage is to be celebrated to establish a "certificate of no impediment". Next, the spouses will need to "publish the banns". Finally, the marriage will imperatively need to be recorded in the French civil status registers. To do so, the spouses will need to contact the French Consulate or Embassy. *conditions for the recognition of marriages between foreign nationals in France: In this case, the local rules – i.e. the French rules – will apply. The marriage will thus be celebrated before a French Civil Registrar. If the two spouses share the same foreign nationality, their marriage may also sometimes be celebrated in front of their country's consular or diplomatic authorities. However, the substantive requirements under the law of each of the spouses' countries will need to be observed (ex: as regards the age of majority) and the spouses will need to make sure that their national laws do not impose a religious celebration as a condition for validity. If the foreign law imposes the latter requirement, it would then be in the spouses' best interest to carry out a religious marriage after the civil marriage in order to ensure the effectiveness of their union in their country of origin.