Notary for donation with right of usufruct Caen in Normandy

Located in the heart of the 17th district of Paris in a private mansion, the Firm is managed by six notaries with the support of thirty employees including seven graduate notaries. Our aim is to combine modernity and the tradition of a centuries-old firm, to assist our clients in the most efficient and secure manner. The Firm ETASSE et associes is an experienced and qualified firm of French Lawyers (“Notaires”). While maintaining our approach as a generalist notary, our teams work in various specialities: family law, real estate law, international private law, complex real estate property portfolios, estate management, company law, urban planning law, administrative law, tax law, etc. In order to provide the legal security and counselling necessary for carrying out one’s projects, we take pains to assist our clients to the best of our ability with professionalism, reactivity and efficiency as well as with independence and rigour in the strictest observance of our notarial code of ethics. We work both with national and international clients, private individuals at each key step in their personal and professional life as well as with our institutional and professional clients. The international dimension is increasingly present within both the professional and private lives of our fellow citizens. The increasing mobility of people and capital means that situations involving foreign (international) elements are multiplying, leading to the coexistence of several legal and taxation systems, which raises specific issues that need to be anticipated at best.  The practice of Private International Law requires special expertise. To this end, ETASSE et Associés includes a department specialised in Private International Law.Maître Alexandra ETASSE, in charge of the law office’s International Department, is a certified specialist of Private International Law. Maître Alexandra ETASSE was appointed notary in 2007 and has been a partner since that time.  Me Alexandra ETASSE, who heads this department, is certified as an expert in Private International Law. Due to her dual curriculum – completed both in France and abroad –, her diplomas in Private International Law and her professional experience both in France and the United Kingdom, she is able to assist you with international issues, even complex. She acquired part of her international professional experience by working within a renowned legal office / family office, based in London, where she worked for some 3 years before becoming a partner within ETASSE et Associés.     She holds a Master’s Degree in international law from the University of Canterbury (England), an International Notarial Law Degree, a Private International Law Degree and an International Private Law Specialization Certificate. as well as a university diploma in Estate Management. She is recognised as a specialist in Private International Law.  Her working languages are French and English Before joining the ETASSE et Associés law firm, Alexandra ETASSE worked for around three years in a well-known English legal firm, a sort of family office, based in London and specialising in acquisition by British citizens in France. She works in particular on files with an international dimension for English-speaking clients, cross-border clients, real estate sales, family law, estate planning. Since June 2015, she has also held a Certificate of Specialisation in International Private Law. Her dual training and professional experience, both in France and abroad, enables her to assist international clients, border residents, or clients residing outside of France, for the purchase, financing and estate planning.  pre-nuptial agreement or post-nuptial agreement, mortgages or financing, estate planning, trust and any other subjects pertaining to legal and taxation aspects as regards real estate ownership, inheritance or other modes of transmission. She also helps her clients find the most suitable way in which to acquire property in France and structure the financing and purchase of real estate in France. But the Firm ETASSE et associes has also various other areas of practice with the 4 others partners, who are all “Notaires” (French Lawyer).   Our fields of competence cover most areas of law and taxation: -          Family Law / Estate Planning * marriage contract,, pre/ post nuptial agreement, civil partnership contracts, PACS, cohabitation agreement, Marriage Regimes Amendments, * donation , liberality, and wills, * structuring and organising property ownership, *divorce, * estate planning and tax planning, * inheritance, * Assets Management, tax law, private weatlh   -          Residential/private real estate: * Residential private property law and tax : purchase, sale, resale, current apartment deeds, house, land, company shares (primary residence, secondary residence, rental investment); * mortgages and financing   -          Complex real estate property portfolio/real estate professionals: * real estate promotion, building lot, housing estate, parcelling of land, urban planning law, construction, data-room, institutional real estate, corporate real estate; * commercial and industrial real estate - Estate management, private management, fiscal optimisation, tax law, organisation and conveyance of estate, optimization of business transfer (‘pacte Dutreil’), optimisation of private and professional estate in France and abroad; - Corporate law and business law: real-estate company set-up (SCI), disposal of company shares, operation on capital (increase, decrease, contribution); - File in connection with international and transborder clients, particularly with English-speaking and Spanish-speaking clients: *international marriage, nuptial agreement / marriage contract, change of type of matrimonial regime, *acquisition by non-residents, foreigners, inhabitants of border areas or French living abroad, sale by non-residents, cross-border acquisition *international inheritance, trust, estate planning, * corporate law. * mortgage and financing * family law. Maître Gilbert ETASSE was appointed notary in 1979 and took over the law office in 1994 with Maître Marie-Therese ETASSE. He has a long experience in real estate law, family law and company law. The first honorary president of the “Chambre des Notaires de Paris”, he is involved in numerous missions bearing on the profession. Maître Marie-Therese ETASSE, notary partner since 1994, deals mainly with family law, settlement of inheritances, estate planning and real estate transactions for private individuals. Maître Virginie GUIMIER-MENARD, appointed notary in 2007, is the partner in charge of the Department of Real Estate Promotion, Construction and Complex Real Estate Property Portfolios. Maître Faïz AMDJAD, appointed partner notary in 2010, has a long experience in urban planning law and urban development. He also deals with all types of real estate transactions as well as with company law, tax law and family law. He holds a postgraduate professional degree (DESS) in public law.  

It is best for mixed couples (where one of the two spouses is of foreign nationality) or couples wishing to relocate or already living abroad, to formalise a marriage contract within which they shall choose the law applicable to their matrimonial regime. Failing this, in many cases, the nature of their matrimonial regime will remain uncertain. In general, the spouses will have the choice between the three following laws: -the law of the State of which one of the spouses is a national at the time of the act, - the law of the Sate within which one of the spouses has their habitual residence at the time of the act, - or the law of the first State on the territory of which one of the spouses will establish their new habitual residence once married. Apart from this choice of law, you need to anticipate any difficulties linked to the coexistence of several legal systems throughout the world so as to secure at best the effectiveness and recognition of your marriage contract abroad. To do so, feel free to contact Alexandra ETASSE, who specialises in International Law and heads the international department of ETASSE et Associés, and who will therefore be able to help and advise you in order to consider together the terms for the drafting of the marriage contract 

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

Alexandra Etasse, in charge of the International Department of Etasse et Associés will assist you in estate planning, since internationally it can be even more important than in a national context; to hand down your estate properly, it is necessary to plan and control how it is transferred. In addition, Alexandra Etasse will advise you on the best way to anticipate the sometimes complex problems related to the existence of foreign legal vehicles (for instance, trusts), international tax issues, or your desire to protect your spouse or your heirs. We will prepare the deeds of transfer of your property. 

When French law is applicable to a succession, the French Civil code foresees that a determined part of the deceased's heritage must compulsorily be assigned to the children, namely half in presence of one child, two third in presence of two children, and three quarter in presence of three or more children. 

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.