No. According to Article 345-2 of the French Civil Code, a person cannot be adopted by more than one individual, except by two spouses, partners in a civil solidarity pact (PACS), or cohabitees. The French Supreme Court (Cour de cassation) confirmed this in its ruling of 12 January 2011 (Case…
Yes. The clause de retour conventionnel is a resolutory condition of the donation, as provided under Article 951 of the French Civil Code. It allows the donor to recover the donated property if the beneficiary dies before them. Since your mother has passed away, the condition can no longer be…
No. The tenant’s right of first refusal is not automatic. Unlike residential leases governed by Article 15 of the Law of 6 July 1989, French law does not provide for a statutory right of first refusal in the context of a professional lease. However, such a right may be granted…
It depends on the municipality where the property is located. The purpose of this inspection is to verify that wastewater is not being discharged into the stormwater drainage system. This control may be mandatory if: The municipality has issued a local decree requiring it, pursuant to Article L2224-8 of the…
No. Since 1 June 2020, a decree (No. 2020-153 of 21 February 2020) has capped the fee that a managing agent may charge for preparing the état daté at €380 including VAT. This document is required by the notary to complete the sale of a co-owned property and outlines the…
Yes. The French Commercial Code (Articles A444-53 et seq.) sets out the notary’s fees, known as emoluments, which represent the notary’s remuneration. However, the total cost of a donation deed includes several other components: Registration duties (droits d’enregistrement) payable to the tax authorities; Value Added Tax (VAT) applicable to certain…
Reminder: The partition duty is levied by the French tax administration when co-owners agree to terminate the joint ownership by allocating the jointly owned property to one of them. Except in specific cases, this duty is set at 2.5% of the net value of the assets being divided. Answer: Yes…
Yes. Article 642 of the General Tax Code provides that when the deceased has passed away outside the department of Martinique where they were domiciled, the heirs have a one-year period to file the inheritance declaration with the tax authorities (as an exception to the six-month period).
No. Article 784, 4° of the Civil Code states that certain actions at the time of death cannot be considered as tacit acceptance of the inheritance. This includes " acts related to the termination of the employment contract of the deceased employer’s employee, the payment of salaries and allowances due…
Yes. It is entirely possible to make a donation to your minor grandchildren. This donation must be accepted by their legal administrators (their parents), in accordance with Article 935 of the Civil Code. However, you can specify in the donation act that the donated assets be managed by a third…