FRENCH MARRIAGE CONTRACT AND EXPATRIATION IN THE UNITED KINGDOM: WATCH OUT FOR TRAPS!
This article aims to alert French people settled in England on the identification of the applicable matrimonial regime in the absence of choice. The four French matrimonial regimes In French law, the matrimonial regime can be defined as a set of rules determining the rights and duties of the spouses. There are four types of […]
JURISGLOBAL: FINALIST FOR THE LAWYERS’ INNOVATION AWARD 2020
Each year, the Justice Village organises a competition to highlight the latest innovations undertaken by lawyers. Within this context, we are delighted to be among the finalists for the Lawyers’ Innovation Award 2020 in the category “Innovations in Business Development”. Come and support us on March 24th, 2020 from 4:30 pm to 10 pm at […]
Estate planning : the checklist of the entrepreneur in Hong Kong
You have embarked on an entrepreneurial adventure in Hong Kong. You have set up your own company, maybe you have become a partner? All the important acts necessary for the smooth running of your company and the development of your business (articles of association, partnership agreement) have been signed and your “Company Secretary” takes care […]
SOLUTION RELATING TO THE SIGNING OF AUTHENTIC ACTS ABROAD
Signing a power of attorney for the signing of an authentic act abroad is possible under certain conditions. Since the abolition of the notarial function in French consulates and embassies abroad a year ago, following the publication of the decrees of November 8th and December 18th, 2017, many French nationals living abroad feel obliged to […]
THE LIMITATION OF THE BASE FOR WITHHOLDING TAX ON NON-COMMERCIAL INCOME: ILLUSTRATION OF A DELICATE BALANCE
[:en] CE 22-11-2019 n° 423698 THE SEARCH FOR A NECESSARY BALANCE The fight against tax fraud and tax evasion is a fundamental objective for States today and many provisions of French tax law are designed to prevent, or at least limit, the risks of tax abuses. However, this fight must be pursued in accordance with […]
INSURERS AND INTERMEDIARIES FACING BREXIT
[:en] In the light of finding a Brexit agreement, we should question the fate of contracts in France underwritten by British insurers. Cross-Channel insurance activities (from France to the United Kingdom or vice versa) have been structured taking into account the “European passport”, which allows a life or non-life insurer, who has the necessary approvals […]
ANTICIPATED DIRECTIVES AND END OF LIFE PRACTICES IN FRANCE
[:en] What happens when one is incapacitated to the point of not being able to express their last wishes concerning a treatment or refusal of, following an accident or during a terminal illness. Who will make the decisions as to whether a treatment should be carried out, if the patient cannot express himself? This issue […]
RESIDENCE OF THE MINOR CHILD IN THE EVENT OF PARENTAL SEPARATION
[:en] In the event of a parents’ conflict on the residence of a minor child, it is for the family judge to settle the dispute on the basis of the child’s best interests. There are two main options available to the Tribunal. Pursuant to article 373-2-9 of the Civil Code, the judge may set up […]
TAXATION OF NON-RESIDENTS’ PROPERTY CAPITAL GAINS: NEW CLARIFICATIONS SINCE THE SOCIAL SECURITY FINANCING ACT FOR 2019
[:en] The taxation of capital gains on real estate has undergone numerous changes since 2015. Following an important legal dispute (Aff. C-623/13, CJEU 26 February 2015, Gérard de Ruyter; CJEU judgment of 14 March 2019, C-372-18, Mr. and Mrs. Raymond Dreyer and EC judgment of 16 April 2019, n°423586), social security contributions (CSG / CRDS) […]
START UP TOUR PARIS LOCAL COMPETITION
[:en] START UP TOUR PARIS LOCAL COMPETITION 18 of June, was organized, in Paris, the second round of the Start up tour Europe competition. The French Founders community founded this unique event. This event provides a competition, in Paris, London and Madrid between startup 2.0. Each Start up elected during the semi-final, will participate to […]