Loic Raboteau

In Inghilterra e nel Galles, l'imposta di successione deve essere pagata e la dichiarazione di sucessione dev’essere presentata al fisco britannico (HMRC) entro la fine del sesto mese calcolato dal giorno del decesso. La scadenza è...

En Inglaterra y Gales, el impuesto de sucesiones debe abonarse y la declaración de herederos debe presentarse al HM Revenue and Customs (HMRC) antes de que finalice el sexto mes a partir del día del fallecimiento. El plazo es el mismo...

Au Royaume-Uni, les droits de succession doivent être payés dans les 6 mois du décès, accompagnés de la déclaration de succession à déposer à HMRC. Le délai est le même quelque soit...

Dans le cadre d’une succession d’un défunt domicilié en France comprenant un compte bancaire situé au Royaume-Uni, en tant que Notaire en charge de la succession ou héritier, vous avez essayé de demander...

The ski season has just started and you cannot wait to head back to the ski slopes in your favourite French ski resort. You have been to the same ski resort for many years and you are now considering investing in the purchase of a ski chalet to be used as a...

En droit anglais et gallois, lorsque la succession est ab-intestat (sans testament), le conjoint survivant (ou partenaire d'un pacs) héritera de l'ensemble du patrimoine en l'absence d'enfants. En présence d'enfants,...

Under French law, non-residents are subject to social charges ( prélèvements sociaux ) on rents and capital gains they perceive from their French property. A lower social charges rate of 7.5% (instead of full rate of 17.2%) may apply to...

Following the suppression of the " Taxe d' Habitation " on all main residences, a new reporting obligation has been imposed to track down on property owners liable to the local tax. Any French residents or non-residents, individuals or...

Si vous êtes une étude notariale en France traitant d’une succession (ou dans le cadre d’une planification successorale) comprenant des éléments d’extranéité avec le Royaume-Uni (nationalité...

Au Royaume-Uni, les représentaux légaux (exécuteurs ou administrateurs) de la succession doivent déposer une déclaration de succession dans un délai maximum de 12 mois (6 mois lorsque des droits de succession sont...

Since the EU Regulation No 650/2012 on international successions, which came into force on 17 th August 2015, it is possible for British nationals, who are mostly connected to England, to elect English law in their will to govern the...

A Will is one of the most important legal document you will make to protect your loved ones. However, people wrongly assume that once they have executed their Will, the devolution of their estate is sorted for the best when the worst come. Not updating...

" Probate " est la procédure qui consiste pour les exécuteurs testamentaires ou administrateurs d’une succession à faire une demande d’un “ grant ” , auprès du service des successions...

After the end of the transition period (31 st December 2020), the United Kingdom (UK) will be a third country with regard to the European Union (EU) and the Economic (EEA). Hereby is a summary of what will change or not change from the 1 st ...

In the case law De Ruyter [2015] (case C-623-13-Mr De Ruyter), the European Court of Justice ruled that the taxation of French social charges on property income for European residents was against EU law. Following this ruling, foreign tax residents,...

Selon s9 Wills Act 1837, qui régit les conditions de forme des testaments en Angleterre et au Pays de Galles, un testament pour être valide, doit être fait par écrit, signé par le testateur devant deux témoins qui...

In a judgement of 22 May 2020, the Commercial Court of Paris ordered “ en référé ” the insurance company AXA IARD to compensate a Parisian restaurant owner for operating losses incurred as a result of the closure of his...

Durant cette période de confinement, il est difficile de parler de ce sujet délicat du testament qui peut parfois être la source de malaise. Il nous oblige à parler de la maladie et de la mort avec nos proches mais aussi...

The VAT tax rebate is now widely used by estate agents and developers to attract buyers into purchasing luxury homes in the French Alps. I wrote in a previous article on Para-Hotelier that, provided that certain conditions are met, the buyer will be...

With the ski season well under way, many French property hunters are looking to find a place in the snow to follow their passion for skiing or for pure investment. France has plenty of ski resorts to offer for family ski holidays. The French Alps property...

Nel caso di una successione di un cittadino italiano deceduto in Inghilterra è importante notare come il diritto internazionale privato inglese sarà applicato per determinare la legge applicabile alla devoluzione del patrimonio del de...

Si vous êtes expatrié disposant d’un patrimoine en Angleterre, il est important de noter que le droit international privé anglais s’appliquera pour determiner la loi applicable à votre dévolution...

As provided in the French Budget for the year 2019, non-residents who are not registered with the French health care system and are subject to the health care system of a country of the European Union (EU), the European Economic Area or Switzerland are exempt from the payment of the social charges CSG and CRDS on real estate capital gains.

The door has reopened for new French social charges claims. If you have sold your French property in 2017 or 2018 it is time to act! Let me give you a brief summary of the French social charges saga. Summary In 2015, France was condemned by the European...

A less known tax scheme, which gives you more control over your investment is the “Para-Hotelier”. In this type of investment, you are purchasing a classic freehold off-plan property inclusive of VAT and you are claiming the VAT back by carrying out your own letting activity. You are not bound to sign a commercial lease on completion with a management company. You are basically in charge of your investment.

French tax rules change constantly and it is important to consider the tax implications when investing in France. 2018 saw the French reform on wealth tax, reducing its scope to real estates only and imposing new restrictions on deductible debt. 2019 will...

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...

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...

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)...

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...

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...

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 ...

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...

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 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 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,...

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...

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...

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...

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...

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...

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...

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...

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...

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"...

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...

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...