Marriage: Spouses’ rights and obligations - the mandatory primary matrimonial regime

28 January 2026
The mandatory primary matrimonial regime is the body of rules that establishes the minimum rights and obligations of spouses. These rules apply whether the spouses have entered a marriage contract.
Know more

Marriage and spouses’ names: the use of a spouse’s surname

09 February 2026
Marriage does not result in any change to either spouse’s family name (birth name), which they retain throughout their life. This name will appear on all official identification documents, even where those documents are renewed after the marriage.
Know more

Real Estate Sales: Warranty Against Eviction

09 February 2026
Learn how the warranty against eviction protects buyers in all real estate sales, including its scope, legal basis under French law, and key exception.
Know more

Yes. In the absence of a tax treaty between France and Portugal governing inheritance taxation, the French tax authorities will tax all assets located in France and abroad (Art. 750 ter 3° CGI). However, inheritance taxes paid abroad may be credited against the tax due in France (Art. 784 A…
See more

In principle, no. Case law generally limits actions for delivery of a legacy to a five-year period from the date of death (Art. 2224 Civil Code; Cass. 1st Civ., 21 June 2023, No. 21-20.396 FS-B).
See more

Yes. Article 764 bis of the French Tax Code provides for a mandatory 20% allowance on the fair market value of the property that constituted the deceased’s principal residence at the date of death, provided that, on that same date, the property was also occupied as a principal residence by…
See more

No. Either the value of your legacy is lower than your statutory rights (Articles 757 and 757-1 of the Civil Code), in which case you may claim a supplement, or it exceeds them, in which case you may retain your legacy within the limits of the special disposable portion between…
See more

Yes. Article 205 of the Civil Code provides for a maintenance obligation towards parents or other ascendants who are in need. However, Article 207 of the Civil Code provides an exception: the judge may relieve the debtor of this obligation if the creditor has seriously failed in their own obligations…
See more

No. Case law holds that “the usufructuary of company shares cannot be recognized as having partner status, which belongs exclusively to the bare owner” (see Cass. Com., advisory opinion, 1 Dec. 2021; Cass. 3rd Civ., 16 Feb. 2022, No. 20-15.164). Moreover, an SCI must have at least two partners (Art…
See more

No. In the absence of descendants and parents of the deceased, the surviving spouse inherits the entire estate (Art. 757-2 Civil Code). By exception, if your brother owned real estate received from your parents and still forming part of his estate, you may, under certain conditions, be entitled to half…
See more