Inheritance taxes in France article 750 ter of the CGI Biarritz in the Basque Country

A French person resident abroad who wishes to conclude a civil union with another French or foreign person must make a joint declaration at the embassy or the Consulate of the common place of residence. The PACS (civil union) recorded at the consulate of France shall be subject to French law insofar as the law applicable to this partnership is the law of the registration authority. After the registration, the formalities of advertisement will be conducted with specific mention made in margin of the birth certificate of each partner on the existence of this PACS. Warning: in France, the PACS does not grant any right of succession to the partner in an automatic manner.  The partners anxious to protect themselves in case of death, should contact their notary to consider testamentary provisions

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 

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.

Under current law the immediate outbuildings of the primary residence (e.g., the utility room of the same property) enjoy exemption from real estate capital gains tax provided that the disposal of these outbuildings takes place simultaneously with that of the main residence. The disposal will be deemed to have been made simultaneously if the disposals take place within a "normal timeframe". 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. 

Alexandra Etasse, in charge of the International Department of ETASSE et Associes, will assist you in the settlement of international estates. She  will provide you with the best advice on the often complex problems related to the existence of foreign legal vehicles (such as trusts) or on questions of international taxation. To accomplish this, it may be necessary for our International Department to work with other lawyers specialising in foreign law. The International Department of the ETASSE et Associes law office will draft the legal and tax instruments (act of notoriety, succession declaration, deed of partition, etc.)

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.