Yes. While selling a lot of co-ownership, the seller must present to the notary a certificate from the property administrator, which is dated less than a month, attesting that he is free of any obligation with regard to the unions. Otherwise, the notary must notify the trustee that the co-owner…
No. To be enforceable against third parties, the renunciation of an inheritance must be formalized with the judicial court of the last domicile of the deceased, by filing or sending a simple letter which is duly completed, Cerfa 15828*05 form. One must also attach a full copy of the death…
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
Yes. Article 764 of the Civil Code provides for the benefit of the surviving spouse a right of habitation to the accommodation which he occupied as his principal residence at the time of death, and a right of use to the furniture within the latter. It can only be deprived…
Yes. The termination of the Civil union only becomes opposable to third parties, here to the mutual insurance company, from the day when the publicity formalities have been completed, which means, from the mention made by the state civil officer on the birth certificates of the partners (art. 515-7, al.8…
No. When the owner of premises for commercial use has notified the tenant of his intention to sell this property, this notification constitutes an offer to sell to the benefit of the tenant. If he accepts it, he has a period of two months to complete the sale, from the…
No. If the sale concerns part of the land, the capital gain is determined by taking into account the fraction of the acquisition price relating to this part alone. The same applies to charges and indemnities increasing this price (BOI-RFPI-PVI-20-10-20 §130).