Notary specialised in inheritance with assets outside France Caen in Normandy

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. 

A non-resident may sell real estate property situated in France. In principle these disposals are subject to tax in France. However, certain provisions can limit or eliminate this tax. The sale of a property in France by a non-resident individual comes under the regime of real estate capital gains. Since 1 January 2015, the real estate capital gains of individuals are taxed at a single rate of 19% to which social charges are usually added (subject to what we discuss below). The provisions for exemption from real estate capital gains existing for residents also apply to non-residents (e.g., disposal of property held for more than 30 years, or for more than 22 years in some cases, etc.). 

The Hague Convention of 14 March 1978 provides for various cases of automatic change in matrimonial regime merely because of a change of residence. We often talk about "involuntary" change of matrimonial regime, of "time bomb" and of "unsafe" automatic mutability because many spouses are unaware that they have changed their matrimonial regime simply by having moved. What is more, when spouses do become aware of the situation, it is often too late. This automatic mutability can present considerable difficulties in determining the property owned by each spouse, particularly in the context of an estate or divorce settlement. This risk is a real one for all spouses married after 1 September 1992 and who did not sign a prenuptial contract before their wedding or specify under which law they married. For them, the law on habitual residence will replace the previously applicable law in three situations: *When the couple set their new habitual residence in the territory of the State of which they are both nationals. In this case the spouses are automatically and immediately subject to the law of that State. (Example: two French nationals had settled in England after their marriage in 1994. No marriage contract had been signed. If they return to settle in France, they will automatically be subject to French law and therefore the legal regime of community of aquests (limited to assets acquired after the marriage). *When the couple establish their habitual residence for at least 10 years in a country different from that of their first marital residence. In this situation, from the 11th year, the law of the State where the spouses have their habitual residence will replace the law previously applicable. * If the spouses were previously subject to their common national law in the absence of common residence in the same State at the time of marriage. However, it is necessary that the State of nationality has not made a declaration in favour of the national law. (Example: two Moroccan spouses were married in Morocco in 1995, without a prenuptial contract prior to their marriage. The husband was already working in France and returned there to live after the wedding while his wife remained in Morocco. In the absence of a common habitual residence, the spouses were therefore subject to Moroccan law and separation of property. When the wife came to join her husband in France, the couple automatically became subject to the French legal regime of community of acquests (limited to assets acquired after the marriage). ) To avoid the difficulties entailed by this automatic change of matrimonial regime, it is strongly recommended, in an international context, to have a marriage contract drawn up in presence of a notary in order to fix the choice of matrimonial regime. To this end, Ms. Alexandra ETASSE, in charge of the International Department of the Etasse et Associés law office, will advise and assist you in choosing the matrimonial regime best suited to your situation. 

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

The lender's preferential right is a security interest on the property. This security is unknown in most States. In an international context the PPD cannot always be used. The validity of the PPD assumes that it is recognised under the law of the country where the property is located (French law) and under the law applicable to the loan agreement. Conversely the lender's preferential right will not be recognised if it unknown in either of these two law systems. If the property is located in France and if French law is applicable to the loan agreement, a PPD may be taken

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.