Notary specialised in inheritance for UK citizens US citizens Cannes in French Riviera

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

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. 

           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

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. 

This situation is very frequent. However, it can present a number of risks: the risk of being in the obligation to buy whereas the sale of the flat has not yet taken place and the price of sale has not yet been paid; the risk of having sold whereas acquisition has been made impossible due to external factors (important legal problem in the file); the risk of being unable to coordinate sale and purchase at the same time. Once you have taken the decision to carry through on this project, you must get in touch with  the international department of  Etude ETASSE et Associes in order to be counselled well upstream. In effect, a number of clauses must be inserted at the time of signature of the sales agreement or of the undertaking to sell in order to protect yourself with regard to the conditions precedent. Moreover, it is important for you to fully understand the stakes of this purchase/resale. Lastly, the international department of ETASSE et Associes law firm, with your assistance, must study your sale file in order to have the time to bring up and iron out any possible difficulties so as not to be subject to delays that might be prejudicial to you.

  - the deed of ownership - a copy of the identity card or of the passport of each vendor - a copy of the condominium rules and regulations and of all amendments thereto - the minutes of the general meeting of condominium owners for the last three years - a copy of the last four calls for condominium fees - a document called ‘dated pre-statement’ (pré-état daté) to be filled in by the property management firm, for which you will be billed (model provided by the notary) - asbestos diagnosis in the communal parts and, where applicable, all other technical diagnoses carried out in the communal parts - a copy of the last property tax notice in your possession - the Carrez law certificate of surface area - the compulsory technical diagnoses: asbestos, lead, energy performance, statement of natural and technological hazards, electrical diagnosis (unless the electrical installation has been entirely redone in less than fifteen years and you are able to provide proof thereof with bills), gas (if there exists an installation for heating or for the production of hot water using gas and it is less than fifteen years old) as well as, for most departments, notably Paris, a report on parasites - if the property is leased or might have been leased: a copy of the lease and of the letter of notice for the lessee to vacate - all information or documents relating to the flat and to be brought to the buyer’s attention under the duty of loyalty: work carried out in the flat, defects, disputes, etc.