French lawyer change of matrimonial regime Paris Batignolles in Triangle d'Or

To watch the video of the interview with Ms. Alexandra ETASSE on the role of the notary, notary's fees and buying property, follow this link 

          The application of social charges to capital gains realised by non-residents is currently the subject of a procedure against the French State. The French Council of State (“Conseil d’Etat”) has also referred a question to the ECJ for a preliminary ruling on whether these social charges can be levied on persons not benefiting from the scheme that these contributions are intended to fund. To date, the issue of the payment of social charges by non-residents is still not fully resolved. However, it would appear that the Direction générale des finances publiques (the French Department of Public Revenue) has communicated guidelines to its regional branches with a view to ensuring that the Land Registry Office and local tax offices should no longer require the payment of social charges in the situations covered by the ECJ case law of February 2015 and that of the Council of State of July 2015. It would therefore seem that in the current state of the law, sales of real estate undertaken by taxpayers from a social security scheme of another Member State of the EEA will not entail the payment of social charges. However, it is necessary for the taxpayer in question to provide evidence to their notary of their affiliation to a social security scheme in a foreign Member State of the EU or EEA, by means of either a social security card or a certificate of affiliation.

The tontine clause that must be inserted in the acquisition act, is often considered in the scope of the protection of the surviving spouse or the partner. This clause foresees that the owner of the goods shall be the survivor of the signatories of the tontine pact. Often it aims to avoid the application of the hereditary reserve to the death of the first of the spouses or partners. But pay attention to the tax system for those that are not married nor in civil unions. 

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.

If the marriage has been ratified abroad it will be necessary at the time of the transcription of your marriage to indicate the existence of a possible marriage contract previously established so that mention is made thereof in the margin of your marriage act. This mention will also be indicated in your family register. 

Since 17 August 2015, a major European Regulation dated 4 July 2012 has come into effect. The provisions of this Regulation apply where the deceased died on or after 17 August 2015. The Regulation aims at unifying the laws on inheritance so that the assets left by the deceased, whether movable or immovable, will no longer be divided and subject to different laws. They will be subject to a single law, the law of the State in which the deceased had his habitual residence at time of death. But this law also allows for the planning of his estate. Thus, this Regulation allows people to choose their inheritance law and to designate their national law to govern the whole of their estate. This choice of law is called "professio juris".  For greater legal certainty it is strongly recommended that you make this choice of law in writing in the form of a will. Nevertheless, the designated law will apply only on condition that it is not contrary to international public order.  The International Department of ETASSE et Associés will assist you in drafting your wills in an international context and in this choice of inheritance law. Our team will give you advice for considering the possibilities offered by this Succession Regulation but also its limitations. Indeed, although the Succession Regulation is "universal" in character (applicable regardless of the nationality of the persons concerned, even if they are not nationals of a connected State), its opposability in regard to third countries may raise some difficulties. Moreover, the determination of "habitual residence at time of death" can sometimes be tricky. Warning: this Succession Regulation contains no provisions on taxation. It will therefore always be necessary to refer to the provisions of the Code Générale des Impôts (the French General Tax Code), to the tax treaties signed between France and many States, and possibly the national tax systems of each State. Here again, seeking advice from the International Department of ETASSE et Associés will prove to be extremely usefu