The French rules governing the taxation of gifts and inheritances are set out in Article 750 ter of the General Tax Code. However, these rules apply only subject to the tax treaties concluded between France and certain foreign countries with the aim of avoiding double taxation.

Vous êtes marié avec une personne d’une nationalité différente de la vôtre ou vous résidez dans un pays dont vous n’avez pas la nationalité, et vous souhaitez divorcer : entre les droits nationaux, le droit communautaire européen, les conventions bilatérales ou internationales, il n’est pas aisé de s’y retrouver.

By virtue of their municipal pre-emption right [droit de préemption urbain (DPU)] local authorities have the right to acquire real estate put up for sale by private individuals or companies, in preference to any other buyer.

Marrying a foreign national, French people marrying abroad or simply living abroad once married results in major legal effects on marriage law. The expression "international marriage" applies to all these situations.