Inheritance taxes in France article 750 ter of the CGI Paris Montmartre 18ème

          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.

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 universal community place the French property in a matrimonial fund, which passes automatically to the surviving spouse. Once again the legal reserve rules are postponed. There are limitations to the use of the universal community, in particular wher there are children from a previous marriage

Yes you can choose a notary anywhere in France to assist your in a property purchase. The purchaser and the seller can have different notaires, and  this will not incur any extra charges or fees

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.

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.