It depends on the amount which needs to be paid. There is an allowance of 100,000 euros when the beneficiary is an ascendant (mother or father) of the donor (art. 779, I. CGI). This means that no tax is due when the sum donated does not exceed €100,000 over a…
No. Marriage does not automatically have any effect on the nationality (art. 21-1 C. civ.). When a foreign person marries a French person and wishes to obtain the French nationality, they must apply for it by filing a declaration of French nationality via marriage with the dedicated access platform of…
National Forum of Associations and Foundations
20 October 2022
At the Forum National des Associations & Fondations, the notaries of France led a conference with France Générosités on "The association, universal
French property market report No57
14 November 2022
... from this inheritance until her mother passed away. Is this true? Yes. In theory, the usufructuary cannot dispose of the property of the concerned usufruct. However, the Civil Code allows an exception when the usufruct includes elements that cannot be used without consuming them, such as money. In which…
No. Acceptance up to the amount of the net assets makes it possible to limit the patrimonial risks for the heir since he is not liable for the debts of the deceased, on his personal assets. As long as this acceptance does not present a risk for the minor to…
The notary has informed me that all the co-owners should have been summoned and taken part during the vote. is it true? Yes…but. Special common portions are those assigned to the use or usefulness of several co-owners and not as an entirety, unlike general common portions. Decisions relating to these…
... and calculate the capital gain for which I am liable? No. The INSEE converter is a tool that makes it possible to determine the equivalence between two currencies. It takes into account the currency depreciation due to inflation. Nevertheless, to the extent that this tool works on the basis…
Yes, because the National Notarial Regulations ( article 9-1) expressly forbids him from receiving an act without having provisioned a sufficient amount, to cover the expenses, rights, emoluments and fees. The notary cannot consent to his client in advance, through any form or capacity.
Yes. In accordance with the provisions of the last paragraph of Article L145-9 of the Commercial Code, a notice must be given by extrajudicial act, i.e., by the bailiff. Any leave issued in any other form is void. The nullity of the leave can only be raised by its recipient…