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The notary’s fees are calculated based on the full ownership value of the property, even if you retain the usufruct. This is provided for under Article A444-67 of the French Commercial Code.
No. When a person is unable to manage their own affairs, the guardianship judge may authorise one or more persons to represent them, assist them, or carry out one or more acts on their behalf. Pursuant to Article 494-6 of the French Civil Code, in the case of a general…
Yes , loan contracts for an amount greater than 5,000 euros must be declared (article 49B appendix 3 and article 23L appendix 4 of the CGI) to the tax authorities on form no. 2062. You must file this declaration at the same time as your next annual income tax return…
As a reminder: A spousal gift (donation entre époux) is a notarised deed intended to maximise the rights of the surviving spouse without disinheriting the children (Article 1094-1 of the French Civil Code). Yes. Provided there is no prohibition stated in the spousal gift and as long as a statutory…
When the deed is signed, only the fixed registration duty of €125 applicable to unspecified instruments (actes innommés) is payable, as the transfer has not yet taken place. Transfer duties become payable on the date the condition is fulfilled, and the taxable value is determined as at that date (Article…