Clé France

Before Brussels IV

The general rule was that French property would pass under French succession rules irrespective of your nationality, residence or domicile. An English will dealing with a French property would have been accepted, provided that it does not override the legal reserve of the heirs. Under French Law, the children cannot be deprived of a legal reserve (a defined proportion of the estate) of your French estate when you die.

One child receives 50% of your French estate, two children take two-third and three or more children take three-quarter equally between them. In the absence of children, the surviving spouse cannot be excluded from the French estate.

In practice British owners could either have a French will drafted to cover the French property or adding a codicil to their UK will.

Read on to lean about After Brussels IV...

After Brussels IV:

Regarding the right of succession, the European Regulation No. 650/2012 (Brussels IV) will enter into force on 17 August 2015 and will apply to the estates of individuals dying after that date. Its purpose is to simplify succession planning with an international dimension. Cross-border successions can be sometimes complicated as there might be conflicts of laws.

Should UK nationals be concerned due to UK opting out from Brussels IV?

This EU regulation is universal (article 20 of Brussels IV) which means that it applies even if the designated law is not that of a EU Member State or from a state who opted out. Therefore, even through the UK has opted out, Brussels IV will still affect UK nationals residing in the UK or abroad.

In accordance with Brussels IV, UK nationals are now able to choose in their will the succession laws of their nationality or the laws of their habitual residence to their assets situated in the Brussels IV zone. As The UK opted out, the English succession laws will still apply to the estate located in England & Wales for UK expats. The choice of law must be done in a will, which must be drafted according to the rules of the country of habitual residence or the country of nationality or the country where real estate is located.

What now?

UK nationals living in France or in the UK can make a will designating English law to settle their French estate.

So it is probably good news since French law differs starkly to English Law where, subject to limited statutory control, an individual is free to dispose of his/her assets as he/she wishes. This would provide freedom for UK nationals to decide how their French assets should be passed on.

Limits

It must be reminded that Brussels IV will not change the taxation status of French estates. French inheritance tax rules will still apply to the devolution of any French estate. Therefore any devolution under English law to non-married partners, step-children or any non-relatives will attract an inheritance tax rate of 60%. France, inheritance tax is calculated on the basis of the amount that each individual beneficiary receives and how he or she is related to the deceased owner.

Furthermore, another issue remains unresolved: as Brussels IV just came out of the “legal factory” (in force in August 2015): the legal reserve of the children. In its article 35, Brussels IV provides that the application of the chosen law in the will must not be incompatible with public policies of the country where it will apply. French succession laws are very protective towards the children and the designation of English law in a will depriving the children of any successions could be found incompatible with the legal reserve of the children. It is therefore possible that the French courts could consider an English will invalid, as it excludes the children from the French estate. Given the novelty of Brussels IV, this issue remains unanswered until a challenge is being brought before a French court.

Conclusions:

UK nationals can elect in their will English law to apply to their French assets. Although Brussels 4 appears to be good news for UK nationals owning properties In France, it still remains the uncertainty over an English Will being challenged before the French court if it deprives the children of their right to inherit.

To avoid these uncertainties and taking into account that French taxation rules still apply, people intending to purchase properties in France should still consider the French estate planning structures and take advice on the appropriate purchase structure and wills to ascertain that they will be in a position to transfer their French property in the way they wish and in a tax efficient manner.

This article was written by Loic Raboteau, French Legal Advisor and director of French Legal Consulting.

Francophile legal Consulting can assist you with international property matters. For more information on this topic, please do not hesitate to contact Loic Raboteau, managing director by completing the form below. 

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A little more about FRANCOphile Legal Consulting Ltd.

The company was created in response to the need of legal experts for international private clients and businesses. People are no longer confined within their own country boundaries to work, create a business or purchase assets. National, international laws and new technology have enabled people and businesses to move and expand internationally, creating a demand to resolve cross-border issues.

We are a London-based legal consultancy company dedicated to addressing our clients’ international needs. Whether you are a private individual moving or investing in a foreign country, an entrepreneur, or a business willing to expand internationally, FRANCOphile Legal Consulting Ltd will cater your specific requirements and will look after your interests in the short and long term.

Benefiting from an extensive network of international lawyers, solicitors, accountants and financial advisors based in London and in several jurisdictions, FRANCOphile Legal Consulting Ltd is able to handle your interests in different countries around the world.

Our approach and solutions are tailored to our clients’ needs. We believe that our clients are unique and warrant distinctive service.

Our international coverage includes France, London, Tunisia, Morocco, Egypt and Mauritius. If you would like to know more about us then fill out the contact form above and we will be right back to you.

For everything you need to know about French property visit www.clefrance.co.uk

Living and working in France can be a delight but it can also be frustrating if you have deadlines to meet.

I remember a neighbour of ours (when we lived in the Mayenne in Pays de la Loire) who worked as an electrician and he often worked more than the maximum 35 hours allowed each week, he could not take this as an overtime payment [generally not available to French workers] so he had to take it off as 'time in lieu' which is why he was always not at work from January to April; he would store up the hours and take 3 months off a year! not bad eh?

Similarly shops and business opening hours can be seen as either calming and relaxing or a darned frustration when you need to buy something! most large supermarkets are opening from 9am to 6pm BUT village and town shops & business often close between 12:00 midday and 14:00 (2pm), this includes all DIY stores, banks, post offices and even fuel stations but not restaurants you will be pleased to know, and that is where you will find all the workers enjoying their 2 hour lunch break.

Photo by Alan Levine on Flickr.

So when planning a viewing trip to France to see many of the fine properties for sale with Cle France you will notice that we rarely book you in for a viewing between 12pm and 2pm!

It is also worth noting that "the French" rarely work Sundays and Saturdays are not always supported either, although most of Cle France agents work Saturday mornings [I guess protecting le weekend for family duties is not a bad thing] and it is what we "British" may have lost over the years with Sunday Trading and 24 hour opening! what do you think?

The French Pace of Life

But don't fret you will get used to it, learn to love it and when you live in France it has an almost calming effect on one's mindset and your pace of day to day living slows to a more natural and healthy rythmn.

People quickly notice the difference in les horaires de travail (working hours) between the UK and France. Even being aware of the holidays does not always mean you will know how to faire le pont (make the bridge). Knowing when things will be ouvert (open) and fermé (closed) is important no longer how long your stay.

A mistake I made going into my first long weekend: faire les courses (grocery shopping) many years ago. It was a tough few days finding whatever food I had leftover! De plus (what’s more), things being open 24 (vingt-quatre) sur 24 (24 hours a day) doesn’t happen as often in France as in the UK. I have wanted to faire les courses many times when it was too late and tout est fermé (everything is closed).

Par ailleurs (beyond that), being able to work on Sundays is a recent development. Until very recently c’était illégal (it was illegal)!

Even though la change (the change) already happened, le polémique (the controversy) remains. I learned about it during an exchange a few years ago, and hearing something that strange made me blurt out:

-Pourquoi c’était illégal de travailler le dimanche ?

Why was it illegal to work on Sundays?

The answer was all the more surprising:

-Vous êtes trop anglais, vous ne pouvez pas comprendre.

You are too English, you cannot understand.

Shocked at such a response, I didn’t press the issue. Au début (at first), I could not believe someone had said something so ridiculous to me. Years later I realise what they said was true. The idea of having such strict laws on when to work was too foreign to me.

Maintenant (now) I can appreciate the special care given to les travailleurs (workers) and I quickly got used to shorter working hours and longer holidays.

Ne vous inquiétez pas (Don’t worry) ! En pratique (in practice), Even during the long holidays, restaurants will still be open and des petits épiceries aussi (little supermarkets too). Il y a (there are) more things open, bien sûr, in the big cities, but even in the smaller towns you’re sure to find a kebab shop or two!

Just be sure to check le calendrier (the calender) and look for les horaires (the [working] hours) online if you can!

Blog submitted by: Alex at The French Property Network - Cle France.

For everything you need to know about French property visit www.clefrance.co.uk

The French court follows ECJ judgement

The European Court of Justice (ECJ) in a judgment delivered on 26 February 2015 (Case C-623/13, Mr de Ruyter) ruled on the validity of the levy of social charges on real estate  incomes perceived by a French-resident working in another Member State (Netherlands) of the European Union.

The court rules ruled that this tax- accumulation was contrary to European law, and therefore prohibited between Member States (European Regulation no 1408/71 whose purpose is to ensure the freedom of workers within EU). However, this judgement did not end the dispute between the claimant (Mr de Ruyter) and the French tax administration. The outcome of the dispute was pending the judgement of the “Conseil d’Etat” (the highest French administrative court).

As expected, the “Conseil d’Etat” (CE) has just confirmed the ECJ judgement in respect of social security contributions on income from non-resident assets. In its judgement delivered on the 27th July 2015, the CE has ruled that the claimant who was working in the Netherlands and was affiliated with the Dutch social security system, should not pay any French social contributions on incomes from his assets.

Following this important court ruling, the French government will have to do what is necessary to change his legislation to be in conformity with European regulations. A bill was already introduced in March following the court ruling of the ECJ. It is also expected that the French tax administration will soon respond to the non-residents who have already issued a claim. So far, the tax administration has remained silent.

If you have paid social charges, it is not too late to issue a claim. Francophile Legal Consulting can assist its clients in claiming those undue levies.

It must be reminded that non-residents who have paid social charges in 2013 on their 2012 incomes have until 31st December 2015 to submit a claim to get their refund. Similarly, non-residents who sold a French property in 2013 and have been subjected to social charges have until 31st December 2015 to claim the corresponding tax.

As the law has not changed, it is recommended for non-residents to pay the social charges on their 2014 incomes and issue a claim afterwards.

This article was written by Loic Raboteau, French Legal Advisor and director of French Legal Consulting.

Francophile legal Consulting can assist you with international property matters. For more information on this topic, please do not hesitate to contact Loic Raboteau, managing director by completing the form below. 

Enquiry Form - Legal Advice

1. First Name: (*)  
2. Last Name: (*)  
3. E-mail: (*)  
4. Phone number: (*)  
5. Mailing List: Subscribe
   (You will be able to unsubscribe at any point)
6. Message: (*)  
7.      
8.  
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The information that you give and that we obtain through you using this website may be used by this Company and by our partner companies only for purposes in connection with your use of this website and for marketing activities of this Company and partner companies. By using this site you confirm your consent to this. If you do not want to receive any marketing information from this Company and/or our partner companies then please notify us.

A little more about FRANCOphile Legal Consulting Ltd.

The company was created in response to the need of legal experts for international private clients and businesses. People are no longer confined within their own country boundaries to work, create a business or purchase assets. National, international laws and new technology have enabled people and businesses to move and expand internationally, creating a demand to resolve cross-border issues.

We are a London-based legal consultancy company dedicated to addressing our clients’ international needs. Whether you are a private individual moving or investing in a foreign country, an entrepreneur, or a business willing to expand internationally, FRANCOphile Legal Consulting Ltd will cater your specific requirements and will look after your interests in the short and long term.

Benefiting from an extensive network of international lawyers, solicitors, accountants and financial advisors based in London and in several jurisdictions, FRANCOphile Legal Consulting Ltd is able to handle your interests in different countries around the world.

Our approach and solutions are tailored to our clients’ needs. We believe that our clients are unique and warrant distinctive service.

Our international coverage includes France, London, Tunisia, Morocco, Egypt and Mauritius. If you would like to know more about us then fill out the contact form above and we will be right back to you.

Bon anniversaire, Harry!

It seems like it was a lifetime ago that I was reading the first Harry Potter book to my young son in the late 90s, he is now at University but still wants to watch the films when he is back home for Christmas!

Even though he is English, my son grew up in France from the age of 4 to 14 so education, leisure and reading was mainly in French of course; so he first read the Harry Potter books in French not English! Although not strictly linked to looking to buy a house in France we tend to find that property hunters who are looking to move to France, sometime in the future, can find some of the more obscure French terms help them impress and fit in with their neighbours.

So let's look at some of the names, places and events in the books and learn a little French along the way.

Let's look at some Harry Potter Terms in French

Bon anniversaire, Harry Potter !

On July 31st, the boy who lived turns 35. Since the first book was published in the summer of 1997, the 7 book series of fantasy and adventure novels by J.K. Rowling has become amazingly successful. Let’s look at some numbers:

The books have sold over 450 million copies worldwide, which makes it the highest-selling book series ever.

The books have been translated into 73 languages, which puts it in the top 10 list of the most-translated books in history. That’s a pretty big feat considering literary translation est extrêmement difficile (is extremely hard)!

'The French' are obsessed with the series as much as any other country.

There’s so much to say about the story, but the basic plot line revolves around a boy named Harry and his two friends Ronald Weasley and Hermione Granger, all students at Hogwards School of Witchcraft and Wizardry, who try to stop Lord Voldemort from conquering the wizard world. That’s just a gross oversimplification of the story, but if you’re interested, you can read all 4,224 pages in the series to discover everything.

So are you curious how they would translate J.K. Rowling’s invented words like Muggle? C’est un Moldu en français. Hogwarts? Ever imagine what a hog’s warts look like? The idea was translated into French pretty well – it doesn’t have the exact image, but the reader is still presented with an unpleasant idea: Poudlard (roughly meaning pig lice).

To celebrate Harry’s big birthday, we are going to share some Harry Potter terms in French!

Ready? Allons-y  (let’s go) !

Les Titres (The Titles)

Gotta have these. They’re the base, after all…

Harry Potter à l’école des sorciers

Harry Potter and the Philosopher’s Stone

Harry Potter et la Chambre des secrets

Harry Potter and the Chamber of Secrets

Harry Potter et le Prisonnier d’Azkaban

Harry Potter and the Prisoner of Azkaban

Harry Potter et la Coupe de feu

Harry Potter and the Goblet of Fire

Harry Potter et l’Ordre du phénix

Harry Potter and the Order of the Phoenix

Harry Potter et le Prince de sang-mêlé

Harry Potter and the Half-Blood Prince

Harry Potter et les Reliques de la Mort

Harry Potter and the Deathly Hallows

 *****

Les Maisons (The Houses)

At Poudlard, you’re sorted into one of four different houses through the Le Choixpeau magique (the Sorting Hat). Below I’ve listed the 4 houses and a few of their traits. Through a few online tests, it would appear I’m a Ravenclaw. Any other Ravenclaw readers out there?

Gryffondor (Gryffindor) – courage, force d’esprit (strength of will), hardiesse (boldness), tolérence

Poufsouffle (Hufflepuff) – constance (dependability), patience, layauté (loyalty)

Serdaigle (Ravenclaw) [represent!]- créativité (creativity), érudition (learning), sagesse (wiseness)

Serpentard (Slytherin)– ambition, détermination, finesse, ingéniosité (ingenuity)

*****

Les Personnages (Characters)

Many character names have stayed the same. Some last names have been changed, though (looking at you, Neville Longbottom… er, Neville Londubat). For names that have stayed the same, I haven’t included them. Below you’ll find names that have been translated differently in the French text. I’m almost positive I’ve missed some. So many characters…

Anyway, let’s take a look!

Hogwards Staff

Argus Rusard – Argus Filch

Professeur Chourave – Professor Sprout

Professeur Gobe-Planche – Professor Grubbly-Plank

Maugrey Fol-Oeil – Mad-Eye Moody

Severus Rogue – Severus Snape

Hogwards Students

Neville Londubat – Neville Longbottom

Pénélope Deauclaire – Penelope Clearwater

You-Know-Who - In the French translation, Voldemort goes by both Voldemort and Lord Voldemort.

Here are the other names…

Tom Elvis Jedusor – Tom Marvolo Riddle. Just as the English name is an anagram for “I am Voldemort,” the same holds true for the French equivalent: Je suis Voldemort can be formed from the letters in Tom Elvis Jedeusor. This is a fantastic translation, too: jedeusor sounds like jeu de sort, meaning a riddle of fate.

Celui-Dont-On-Ne-Doit-Pas-Prononcer-Le-Nom – He-Who-Must-Not-Be-Named

Tu-Sais-Qui – You-Know-Who

le Seigneur des Ténèbres – The Dark Lord

Ghosts

Mimi Geignarde – Moaning Myrtle

Nick Quasi-Sans-Tête – Nearly Headless Nick

Animals

Buck – Buckbeak

Croûtard – Scabbers (un croûte is a scab)

Fang – Crockdur

Miss Teigne – Mrs. Norris

Pattenrond – Crookshanks (patte means paw and en rond can mean crooked)

Touffu  – Fluffy (touffu means bushy)

*****

Les Lieux (et quelques objects)

(Places and a few objects)

Sometimes when I don’t know or forget a word in French, I’ll describe what it is to get my point across. How do you get to that street where you can buy all your wizard school needs…? No need to describe it when I can give you the name!

Before making your way into the halls of Poudlard (Hogwarts), there are a few things you have to do first. Maybe you need to pick up un hibou (an owl) or une baguette magique (yes, it could technically mean magic bread, but here it’s a magic wand)? No problem! Just head on down to Chemin de Traverse (Diagon Alley). You can get there by accessing the secret entrance in the back of Le Chaudron Baveur (The Leakly Culdron). Need to drop something off for safe keeping? You could go on down to Banque de Gringotts (Gringotts Wizarding Bank) and use a safe.

When la rentrée (beginning of the school year) arrives, you’ll need to catch the Poudlard Express (Hogwarts Express) on la voie 9 ¾ [that fraction is pronounced as trois-quarts] (Platform 9 ¾). If you get hungry on the train, you can always buy some Chocogrenouilles (Chocolate Frogs).

Once you’re at Poudlard, you can keep up with current events by reading La Gazette du sorcier (The Daily Prophet).

A little advice, though: do not steal your father’s car for any reason, or you may get une beuglante (howler) from your mother! Also, it’s not worth going to search for le Miroir du Riséd (the Mirror of Erised) because Dumbledore will just move it.

Are you a third-year student at Poudlard? Looking for weekend trip? Your class has been granted permission to visit Pré-au-lard (Hogsmeade)! There you can shop at Zonko (Zonko’s Joke Shop) and purchase une tasse à thé mordeuse (nose-biting teacup) or some savon sauteurs (frog spawn soap).

Are you unusual or scary? Maybe you need some material for your dark arts projects? You can buy all that on Allée des Embrumes (Knockturn Alley).

****

Les Horcruxes

Destroy these and you destroy Celui-Dont-On-Ne-Doit-Pas-Prononcer-Le-Nom!

Journal intime de Jedusor

Tom Riddle’s Diary

Bague des Gaunt

Marvolo Gaunt’s Ring

Médaillon de Salazar Serpentard

Salazar Slytherin’s Locket

Coupe de Helga Poufsouffle

Helga Hufflepugg’s Cup

Diadème de Rowena Serdaigle

Rowena Ravenclaw’s Diade

Harry

Professeur Quirinus Quirrell

Nagini

 ****

Le Quidditch

Quidditch is a game with 7 members per team. The players fly around on broom sticks while trying to score points against the other team etc etc, you know how it goes. Here are the terms in French:

un batteur – player

un poursuiveur – chaser

le gardien – the keeper

un attrapeur – seeker

les sognards – bludgers

le souafle – quaffle

le vif d’or – godlen snitch

Well, happy birthday, Harry! Thanks for the memories.

Blog submitted by: David at The French Property Network - Cle France.

This blog was originally posted on The French Language Blog pages.

Dear David, 

Thank you very much for this information and the excellent service that you have offered.  

We hope that indeed we will in the end find a property that meets our requirements (either in France or elsewehere in the sun).

Yours truly, Patrick and Odette.

Cle France has a quick response policy to questions from clients and once a viewing is set up the support really kicks in for Cle France clients, we keep you informed every step of the way.