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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Responsable RH
22 September 2025

Becoming a Human Resources Manager / General Secretary

Standardiste
22 September 2025

Becoming receptionist in a notary’s office

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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gestionnaire de patrimoine
22 September 2025

Becoming a Wealth Manager

archives
22 September 2025

Becoming an Archivist/Records Manager in a Notarial Office

Last week, I signed a lease for an apartment, but I am not scheduled to move in until the end of the month. I have just found another property that suits me better. Can I withdraw from the lease?

No. The lease you signed must include certain mandatory information, including the effective date and the duration of the lease, as required by Article 3 of Law No. 89-462 of 6 July 1989. In most cases, the effective date is the date the lease is signed, not the date of…
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