My partner and I have an appointment with the notary on February 10, 2024, to sign a PACS (civil union). What will be the tax declaration procedures for the income we will earn in 2024?

Like married couples, PACS partners are subject to joint taxation (Article 6, 1 CGI and 7 CGI), including for the income earned in the year the agreement is concluded (Article 6, 5th CGI). However, you can opt for separate taxation of the income you personally received during the year of…
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My mother passed away three years ago. My aunt has also just passed away. In her will, she designated my mother as the executor. Will I need to replace her?

No. As a rule, the role of executor is personal and does not transfer (Article 1025, paragraph 3 of the Civil Code), unless the testator has stated otherwise. Therefore, if your aunt made no provisions, you do not have to assume the role assigned to your mother.
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I intend to marry under the separate property regime (séparation de biens). If I personally finance renovation works in our main residence, which is solely owned by my spouse, will I be able to recover my funds in the event of a divorce?

Yes. In the context of a divorce, financial adjustments may be made between spouses. If you have used personal funds to improve a property that belongs exclusively to your spouse, you may assert a claim (créance) against them. This is governed by Articles 1478 and 1479 of the French Civil…
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