News

visa france

British people who own a second home in France are automatically granted a long-stay visa in France.

An article L. 312-4-1 is added to Section 2 of Chapter II of Title I of Book III of the Code de l’entrée et du séjour des étrangers et du droit d’asile (CESEDA): Art. L. 312-4-1. CESEDA : « The long-stay visa is issued automatically to British nationals who own a second home in France. They...
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calendrier-fiscal-2022

2022 FISCAL CALENDAR (FRANCE)

A short summary with the official deadlines for submitting your various French tax returns for 2022: I – IRPP (French income tax) declaration (for income received in 2021): For residents of departments numbered 1 to 19 as well as for non-French tax residents (Zone 1): the deadline is 24 May 2022; For residents in departments...
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attorney-counsel-abolition-contribution-public-broadcasting

Towards a future abolition of the contribution to public broadcasting?

In France, under article 1605 of the general tax code, “all natural persons subject to housing tax for furnished premises assigned to housing, holding a television receiver or similar device allowing the reception of television for the private use of the household» on 1st January of the tax year is liable for the contribution to...
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Council-of-State-on-abuse-of-tax-law - Attorney

Reminder from the Council of State on abuse of tax law

At the outset, we recall that the concept of abuse of rights in tax matters is set out in Article L 64 of the LPF (Book of Tax Procedures) and in Article L 64 A of the LPF. Article L 64 of the LPF states that the tax administration has significant power, since it is...
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Succession-genealogiste

Requiring the services of a probate genealogist

What is a genealogist? In the broadest sense of the word, a genealogist is a person who carries out genealogical research, i.e. research into relatives and parentage, either in a personal or professional capacity. Among the professional genealogists there are family genealogists, who carry out research on behalf of private clients and are paid directly...
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Renonciation

Waiving an inheritance

As from the opening of an estate, the heirs have four months to exercise the inheritance option (see article “the inheritance option”). After this period, they may be obliged by the creditors of the estate, a co-heir, a subsequent heir or the State to exercise their option. If they have not been obliged to do...
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attorney-counsel-succession

New developments relating to the compulsory portion

L. n°2021-1109 of 24 August 2021 On Monday November 1st, Law 2021-1109 of August 24th 2021 reinforcing the respect of the principles of the Republic will come into force, introducing in particular a reinforced protection of the compulsory portion by adding two new provisions to Articles 913 and 921 of the Civil Code. These provisions...
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The new provisions concerning heirs with right to inherit

The new provisions concerning heirs with right to inherit

In French law, it is practically impossible to disinherit a child If the deceased had their habitual residence in France at the time of their death, the applicable law for the opening of the succession would be French law, in application of Article 720 of the Civil Code, which provides that, “Successions are opened by...
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French Deed of Public Identity

The French Deed of Public Identity

The French legislator introduced various provisions in Articles 730 to 730-5 of the Civil Code by Law No. 2001-1135 of 3 December 2001, relating to the means of proof of the status of heir. Thus, the first paragraph of Article 730 provides that proof of the status of heir is established by any means; it...
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