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At B & M Law LLP, we carefully blend high-quality legal advice with a deep-rooted commitment to our clients. As a cohesive team with a wide network of trusted collaborators, we unite by combining our know-how and skills to provide a cost-effective service tailored to the needs of our clients. Our ability to think creatively and laterally, while considering all aspects and maintaining a global view means we often deliver practical solutions that others just would not consider. If you would like more information on a topic, you can contact us directly via email.

 

Can children be successfully disinherited from a French estate?

Loic Raboteau
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Planning for your succession is not always straight-forward, especially where you have a complex estate or have assets located overseas. Professional legal advice should always be taken under these circumstances. You may be familiar with the French forced...

Registration of foreign divorce in Brazil

Carlos Eduardo Grazziotin Torres
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  Currently, there are two ways to validate a foreign divorce in Brazil, which are: (a) “homologation before the Superior Tribunal of Justice – STJ” and (b) registration before the Brazilian Civil Registry. Before the commencement of...

Breve guida agli accordi post-nuziali nel diritto inglese

Luigi Bernardis
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  Il presente documento fornisce orientamenti generali in merito agli accordi successivi al matrimonio. Il vostro avvocato di famiglia sarà in grado di fornirvi una consulenza specifica in base alle vostre circostanze. Che cos'è un...

Compromis de vente checking service

Loic Raboteau
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  First time buyers in France will receive a contract named " compromis de vente"  from their estate agent or from the Notaire in charge of the conveyancing once their offer has been accepted. When the excitement of achieving their dream...

Legal Walk 2018

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It’s that time of the year again. B&M Law LLP is walking 10k to promote the importance of access to justice. Please donate through the link below for a great cause - let’s help provide free legal advice. ...

French property owners via a SCI beware of the taxe sur la valeur venale

Loic Raboteau
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  Too often, we receive enquiries from property owners who have been advised to buy their French property via a company (SCI…). In many cases they did it for good reasons (buying with friends, estate planning, avoiding French inheritance law)...

The new French Wealth Tax: IFI replaces ISF

Loic Raboteau
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  Following the financial law 2018 which came into force in France on the 1 st  January 2018, the former French Wealth Tax (" Impȏt de solidarité sur la fortune or ISF" ) has been repealed and replaced by the new Real Estate...

Le cinque fasi del procedimento civile in Inghilterra e nel Galles

Luigi Bernardis
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  Le controversie civili insturante dinanzi l’Autorità Giudiziaria possono rivelarsi lunghe e costose. In alcuni paesi, i procedimenti giudiziari richiedono molti anni prima di giungere ad una conclusione definitiva, mentre in altre...

The French Supreme Court applies a Foreign law despite the French forced heirship rules

Loic Raboteau
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  Since the  EU Regulation no 650/2012 , which came into force on 17 th  August 2015, it has been possible for a testator to elect in his Will his national law to govern the future devolution of his assets located in the 24 signatory...

The five stages of the English litigation process

Luigi Bernardis
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  Civil litigation can be a lengthy and costly business. In some countries court proceedings can take years to come to a conclusion, whereas in some others litigation can be faster, but the costs of it can in some cases be prohibitive. The English...

Les Expatries francais a Londres: pensez a faire un testament!

Loic Raboteau
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Discuter de son testament est un sujet toujours difficile à aborder mais pourtant nécessaire car ce dernier est souvent le meilleur moyen pour protéger vos proches et assurer la planification de votre future succession. Loi applicable ...

Breve introduzione al diritto di proprieta' immobiliare inglese

Luigi Bernardis
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Nel sistema giuridico inglese, quando parliamo di proprietà immobiliare, ci riferiamo al possesso di un estate (tenuta). La Corona inglese è la reale proprietaria dei territori d’Inghilterra e del Galles (anche se ormai ciò e...

Buy to let furnished property in France: la SARL de famille

Loic Raboteau
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  When reading articles on French property, the " société civile immobilière"  (SCI)  is very often referred as a traditional special purpose vehicle (SPV) to purchase a property in France between friends or...

Buying a French property via a foreign company

Loic Raboteau
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  When it comes to advising on a suitable property purchase structure in France, there is no “silver bullet”. It all depends on the buyer’s personal circumstances (finances, family, nationality, country of residency) and the type of...

Acheter un bien immobilier en Angleterre

Loic Raboteau
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Acheter un bien immobilier constitue l’un des actes les plus importants qu’un particulier contractera au cours de sa vie. Il est donc important d’obtenir un conseil juridique approprié. Le conseil ne doit pas se limiter uniquement...

New EU law on French matrimonial regimes

Loic Raboteau
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New EU law on French matrimonial property regimes When purchasing a property in France as a couple, it is important to consider the purchase structure and the couple’s matrimonial regime in order to determine how the property is owned during marriage,...

Probate Guide

Michele Menato
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Irrespective of whether a person has left a Will or not, our team of Italian, French and Spanish legal advisers can assist you with your European legal, tax and administrative responsibilities. Our aim is to make every step as straight forward as possible...

Buying a French property via a SCI

Loic Raboteau
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  What is a SCI (“ Société Civile Immobilière” ) ? A SCI is a civil company as defined by the French Civil Code. It means that it is a non-trading entity. This company is frequently used to own properties in...

Transgenerational French Estate Planning

Loic Raboteau
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  When it comes to French inheritance taxes, French property owners forget too often that they can limit the fiscal cost of the transmission of their French assets over their loved ones by careful estate planning. Since 2006, a donor can gratify in a...

It is official! You can claim a refund of the French social charges.

Loic Raboteau
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The French Tax Administration has confirmed in a press release of 20 October 2015 the modalities for a refund of the French social charges. The “ Conseil d’Etat ” (CE), in a decision of 27th July 2015, drew the consequences of the...

Legal considerations when buying a French leaseback

Loic Raboteau
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  A “leaseback” property transaction is the purchase of a freehold furnished property in a Service Residential Property. It is a tax discounted investment. In return for the discount the property must be leased back to a management company...

EU succession regulation and French property

Loic Raboteau
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  Before Brussels IV: The general rule was that French property would pass under French succession rules irrespective of your nationality, residence or domicile. An English will dealing with a French property would have been accepted, provided that it...

French property insurance mandatory for non-occupant homeowners

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The article 58 of law ALUR, which came into force on the 26 th  March 2014, created an article 9-1 in the law no 65-557 of 10 July 1965 related to regulations governing the co-ownership of constructed buildings. Under this new provision, all owners of...

Non-residents can claim a refund of French social charges

Loic Raboteau
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Since 2012, many non-French residents selling or letting their French properties had to pay social charges (15.5%) in addition to their capital gains or income taxes. This tax addition was highly criticised by the non-French residents as being...

Guidelines regarding council tax surcharge on second homes in France

Loic Raboteau
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On 18 March 2015, the French tax administration published guidelines on the " taxe habitation" (council tax) surcharge on second homes. Following Article 31 of the Second Amending Finance Law for 2014 (" loi de finances rectificative"...

The Court of Justice of the EU sanctions the French tax regime imposed on non-residents

Loic Raboteau
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All income generated by assets held by individuals residing in France are subject to social contributions. The amended Finance Act for 2012 extended the scope of the payment of social charges to real income and real estate gains, from French sources received...

How to buy a property in Italy - Part 2

Michele Menato
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Buying a property in a foreign country whether for lifestyle reasons or as an investment is usually a new experience for a buyer so we have prepared a two-part brief note to explain the main steps involved in purchasing a property in Italy. What are the...

How to buy a property in Italy - Part 1

Michele Menato
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Buying a property in a foreign country whether for lifestyle reasons or as an investment is usually a new experience for a buyer so we have prepared a two-part brief note to explain the main steps involved in purchasing a property in Italy. What are the...

The creation of a French leasehold; bail reel immobilier

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In UK, there are two main types of properties: freehold and leasehold properties. The most simple type is freehold property, which gives   ownership of the land and any building that is built on it (like in France).  A leasehold property...

Disclaimer: These articles are for information purposes only and are not intended as legal advice. Professional advice should always be obtained before applying any information to particular circumstances.