Death of a non-british resident in france

Death of a British non-resident in France. What happens next? Application of French or English taxation? In order to open the estate, it is necessary to determine the latest home of the deceased at the time of death. The country where the deceased lived has the right to tax the property of the deceased. The […]

Wealth tax, ISF tax impôt de solidarité sur la fortune

impôt de solidarité sur la fortune – wealth tax or ISF tax Under article 885 of the French tax code, modified by Law n°2012-1509 dated 29 December 2012 – article 13 « are subject to an annual ISF tax when the value of the estate is superior to €1,300,000 : (…) 2° Persons not tax resident in […]

Inheritance : an equal distribution of the estate between the Heirs

Inheritance in French Law If your children are all from the same union, they may inherit the estate located in France and in particular the Property located in France.  This inheritance is governed by French inheritance law. If there is no will affecting the distribution of the estate between two heirs, the inheritance rights are divided […]

Inheritance of a property bought by an English married couple

Example: If a couple got married in England and their marriage is governed by English law which retains separate estate system. French law recognizes the separates estate system, and in the case of the inheritance of a property, the surviving spouse inherits of the « usufruit » which reserves the right of the surviving spouse to continue […]

The rules of inheritance of a French Property

The issue is to determine the surviving spouse’s right over the French Property. I have chosen to analyse (a) the French regime which applies the principle of lex rei sitae, followed (b) by the legal certainty you may find in choosing, under the Regulation, the applicable law of succession, and (c) the current tax law […]

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