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...
As part of the ‘wash up’ in the final Parliamentary session under the current Government, the Leasehold and Freehold Reform Act 2024 (LFRA) has officially become part of the Law of England and Wales with the conferral of Royal Assent on 24 th ...
Cosa sono i costi fissi recuperabili? I costi fissi recuperabili (CFR) rappresentano un importo fisso che la parte vincitrice di una controversia civile ha il diritto di recuperare dalla parte soccombente in diverse fasi del...
Am I entitled to spousal maintenance? Do I have to pay spousal maintenance to my ex? The following questions will be relevant in determining whether or not you are entitled to spousal maintenance: - What are your financial needs and earning...
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...
1. Che cos'è un'ingiunzione ( injunction )? Un'ingiunzione è un'ordinanza della corte che vieta a una parte di fare qualcosa, detta ingiunzione proibitiva, o le impone di fare qualcosa,...
What is an injunction? An injunction is a court order that prohibits a party from doing something, called a prohibitory injunction, or requires them to do something, called a mandatory injunction. Usually, the first step is to obtain an interim...
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...
It is always advisable to obtain written consent from the father/mother of the child prior to travelling abroad. This will be helpful when you arrive at your destination to show that the child has not been unlawfully removed from the country. You...
If you are in a civil partnership or a marriage, you may apply for a Financial Order to be made by the courts if your relationship breaks down. The English courts have power under ss22 to 24B of the MCA 1973 to make financial orders to a spouse for: ...
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...
Le coppie sposate residenti in Inghilterra e nel Galles possono ora chiedere il divorzio senza dover attribuire una colpa ad uno a all'altro dei coniugi. Infatti, e' ora possibile presentare una domanda di divorzio congiunta. Il...
Os casais podem pedir o divórcio sem ter que atribuir culpa. Um casal pode agora fazer um pedido conjunto. O divórcio sem culpa torna o processo muito mais rápido e menos estressante. Eu explico o processo para um pedido de...
Couples can now file for divorce without having to assign fault. A couple can now make a joint application. The no-fault divorce makes the process a lot faster and less stressful. I set out the process for a divorce application below. However, it is...
Divorce Proceedings in Italy You can apply to get a separation or a divorce in Italy if: if both spouses are Italian citizens, independent of where they live both spouses live in Italy at the time of the marriage breakdown or if the other spouse who...
«Il “ principle of scission ” di common law all’esame delle Sezioni Unite: alcuni spunti in tema di successioni transnazionali e Regolamento UE n. 650/2012» Le Sezioni Unite della Cassazione con la sentenza n. 2867 del...
Se sta pensando di chiedere un'ingiunzione, potrebbe trovare interessante questo articolo. Innanzitutto, cos'è un'ingiunzione? È un'ingiunzione concessa dalla Corte contro un'azienda o una persona in attesa del processo...
In questo articolo esamineremo i requisiti e le circostanze in cui è possibile richiedere la cittadinanza britannica dopo aver acquisito lo status di residente nell'ambito del Regime di insediamento UE. Se hai lo status di residente...
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...
In this article we will look at the requirements and circumstances where you can apply for British citizenship after having acquired Settled Status under the EU Settlement Scheme. If you have settled status under the EU scheme, you must usually have...
What is a trade mark? Trade marks are registered marks such as a name, a word, a slogan, a logo, a symbol, a design, an image, a sound, a shape, a colour, even a signature, or a combination of any of these, used by a party, usually a business, to...
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...
¿Qué es la sucesión? La sucesión es el proceso que consiste en presentar una solicitud para obtener el derecho legal de organizar los bienes, el dinero y otras posesiones de alguien que ha fallecido. Esto se llama...
Of the several issues that undermine the civil justice system, the perceived failure to provide efficient and expedite justice is a pressing concern (Genn, 2010). Towards the end of the twentieth century, as budgets cutting and legal expenditures were...
El litigio civil puede ser un negocio largo y costoso. En algunos países los procedimientos judiciales pueden tardar años en llegar a una conclusión, mientras que en otros puede ser más veloz, pero su coste puede llegar a ser...
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...
Jeśli jesteś wykonawcą testamentu lub sądowo wyznaczonym zarządcą, postępowanie z majątkiem spadkowym po osobie zmarłej (nieruchomościami i ruchomościami, które należały...
Dealing with the estate (the property and possessions of the person who has died) as either an executor or an administrator can be complicated and you may use a solicitor to do it for you. If the deceased left a valid Will (died testate), the...
Zmiany w przepisach imigracyjnych Dodano 15 marca 2021 Autor: Elzbieta Justyna Olejnik Home Office (brytyjskie Ministerstwo Spraw Wewnętrznych) opublikowało zestawienie zmian w przepisach imigracyjnych, które mają wejść...
The Home Office published a Statement of Changes to the Immigration Rules, which are due to come into force this year. These changes will also apply to all EU nationals who were not living, working or studying in the UK before the end of 2020 and are unable...
El cobro de deudas en Inglaterra es un proceso ágil y eficaz, pero a veces, debido a la diversidad del sistema jurídico y de las herramientas disponibles, un cliente extranjero con una deuda con una empresa o persona inglesa se enfrenta a...
Sono passati ormai piu di due mesi dall’entrata in funzione dell’accordo di partenariato tra Unione Europea e Regno Unito (seppur penda ancora la ratifica da parte del Parlamento Europeo). Un grande assente del trattato...
" 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...
Sappiamo tutti che l’attuale emergenza sanitaria ha portato alla chiusura forzata di attivitá commerciali nel necessario tentativo del Governo di ridurre i contagi ed arginare la circolazione del virus. Le restrizioni relative alla libera...
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,...
What is Probate? Probate is the process of making an application to gain the legal right to organise the property, money and other possessions of someone who has passed away. This is called applying for probate. If the deceased left a will, you will...
Il recupero crediti in Inghilterra consta di procedure snelle ed efficaci ma talvolta, anche a causa della diversità del sistema giuridico e degli strumenti messi a disposizione da quest’ultimo, il cliente italiano che vanta un credito nei...
Due to the ongoing COVID-19 pandemic, Landlords and Tenants are under extreme pressure to maintain their obligations under the terms of their commercial leases. Restrictions have been placed on Landlords’ remedies under the Coronavirus Act 2020 and...
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...
If you are thinking to apply for an injunction, you may find this article appealing. First and foremost, what is an injunction? It is a Court order granted by the Court against a company or person pending trial (known as interim injunctions) or...
In this second article, we will look at the reasons why it is important to consider and respond to a proposal to enter into alternative dispute resolution (“ADR”) as a method of resolving the dispute. As we set out in our ...
If your marriage has an international element, the question of jurisdiction may arise in case of divorce. In fact, the English courts are not entitled to deal with your matrimonial affairs just because you are a British citizen or currently live in...
Beyond the forfeiture moratorium and possible options available – negotiations, break clause, surrender, force majeure and frustration. Social distances and the nationwide lockdown introduced to tackle the spread of COVID-19 are undoubtedly...
Where the parties to a conflict reach an impasse, one party may, through his solicitor or by himself, apply to the court to force a conclusion to the conflict. This is called issuing proceedings. These proceedings are then served on the other party...
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...
We won at the Intellecutal Property Enterprise Court last year.. and the judgment was confirm earlier this year by the Court of Appeal! The client is over the moon! https://www.bailii.org/ew/cases/EWCA/Civ/2020/103.html ...
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...
Shareholders are often involved in disputes within the companies of which they are members. Under English law, if shareholders wish to complain about perceived irregularities within the company, there are three main ways in which they can do so: (i)...
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...
Success in court is always sweet, particularly after a hard-fought case! We held our ground until the end and justice was served the way we predicted: http://www.bailii.org/ew/cases/EWHC/IPEC/2019/599.html ...
In Brazil, “international capital” can have two legal definitions: (a) foreign capital in Brazil and (b) Brazilian capital abroad. The following comprehend only legal matters related to the internalization of foreign capital in the Brazilian...
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...
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...
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...
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. ...
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...
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...
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...
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...
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 ...
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...
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 frequently used to own properties in...
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 would have been accepted, provided that it...
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...
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...
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...
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...
