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Loic Raboteau
 

Can children be successfully disinherited from a French estate?

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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...

Compromis de vente checking service

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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...

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

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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

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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France on the 1 st January 2018, the former French Wealth Tax (" Impȏt de solidarité sur la fortune or ISF" ) has been repealed and replaced by the new Real Estate...

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

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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...

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

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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 ...

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

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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

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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

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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

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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,...

Buying a French property via a SCI

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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...

Transgenerational French Estate Planning

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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.

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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

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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

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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...

Non-residents can claim a refund of French social charges

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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

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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

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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...