Notary family law: union, separation, adoption

Updated on Monday 11 May 2026

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I am associated with my spouse and my brother in a family SCI subject to IR. With my spouse, we occupy one of the properties of the SCI as our main residence. The SCI has decided to sell this property (...)

Will the 3 partners be exempt from real estate capital gains? No. Capital gains realized on the sale of the main residence of the seller on the day of the sale are exempt (article 150 U, II-1° of the General Tax Code). When the property is held through a company…
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I rent a property that I partly use as my residence and partly for professional purposes. My partner and I are planning to get married. Will she automatically become a co-holder of the lease with me?

No. The co-tenancy rights granted to spouses under Article 1751 of the French Civil Code apply only to leases for premises used exclusively as a family residence. Since the property is used for both residential and professional purposes (mixed use), your spouse will not automatically become a co-holder of the…
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I am divorcing by mutual consent. My spouse and I plan to sell our jointly owned home. Will the sale be taxed?

It depends. A 1.10% shared tax applies if a formal division is recorded. However, an informal verbal division is not taxed. If mentioned in a later document, it becomes taxable. divorce agreements must include a division of joint assets (Article 229-3 of the Civil Code).
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My father owned and operated a farm. My brother participated in this activity without being paid but received the profits from the exploitation. Can he claim a deferred salary as part of our father's estate?

No. To be able to benefit from a deferred salary claim, the descendants of the deceased farmer must be over the age of 18 and participate directly and effectively in the operation. However, they must not have been associated with profits and losses, nor received salaries in cash (L.321-13 C…
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My widowed mother has passed away. To establish the certificate of notoriety (acte de notoriété), the notary is asking me to provide her family record book (livret de famille). I cannot find it. Can I obtain a copy?

No. In the event of loss, it is not possible to obtain a copy of the family record book. According to Article 15 of Decree No. 74-449 of 15 May 1974, only a second family record book may be issued, and only to spouses or parents who do not possess…
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