The Reform of the French Hereditary Reserve in International Successions: First lessons, First solutions
In our article dated 18 November 2021, Me Marie-Claude Bessout (former Notary) and I alerted our foreign readers to the consequences and uncertainties brought about by the “law against separatism” of 24 August 2021 with regard to international successions. We regretted that the wording of the new Par. 3 of…
The international acquisition of a French business: some practical advice
In one of our previous articles, we presented the two main techniques for acquiring a business in France. Today we will approach this issue from the international perspective. In particular, we will give practical advice to foreign companies and entrepreneurs wishing to acquire a French on-going business (fonds de commerce)….Continue reading
The non-renewal of a French commercial lease for serious and legitimate motives: a weapon not to underestimate
The commercial lease contract is well known. In simple terms, it is the agreement whereby the owner of a property rents his premises to a company or entrepreneur, so that the latter can operate iys business, craft or industry. The commercial lease should thus not be confused with the residential…Continue reading
How to buy a French property at auction
Buying a new property is always an exciting and challenging topic. The classic acquisition scheme is well known. Alone or with others, directly or via a company, the buyer, often assisted by a real estate agent, signs a compromis, and then reiterates the sale before a notary. The price, the…Continue reading
The French 3% tax on market value: how foreign entities may be exempt
Relatively unknown, the French 3% tax on the market value of real estate properties owned in France (Taxe sur la valeur vénale des immeubles détenus en France, hereinafter “TVVI”) can have dire consequences, if one does not pay attention. Designed and adopted as a tool against tax evasion, the TVVI…Continue reading
The Reform of the French Hereditary Reserve in International Successions: a Problem; Not a Solution
On 24 August 2021, Law No. 2021-1109 reinforcing the respect of the principles of the Republic (hereinafter “the law against separatism”) was adopted. With this law, the Government intended to respond to the phenomenon of “separatism”, which France is facing. Its provisions aim, in various fields (such as the protection…
How UK Businesses and Individuals Can Apply for a European Union Trade Mark Post Brexit
A European Union trade mark (hereinafter an “EUTM”) is a trade mark registered, or pending registration, in the European Union as a whole (as opposed to national trade marks). The administration competent to control applications, register EUTMs, and oversee related disputes, is the European Union Intellectual Property Office (“the EUIPO”)….Continue reading
Citizen announces exclusive collaboration with an English law firm
Citizen Avocats is very pleased to announce an exclusive collaboration with the English law firm SO Legal Ltd. This collaboration will further enhance both firms’ client offerings. It continues the successful professional relationship between Simon Deceuninck, founder and Président of Citizen Avocats, and Hamed Ovaisi, co-founder and managing director of…Continue reading
Citizen joins Golf Club 42.67
On July 14, Citizen joined Golf Club 42.67! This social club brings together business owners, company directors, decision-makers and entrepreneurs from across Gironde, who wish to do networking around their passion for golf. The firm will thus participate in sporting events with these key local actors and the legal and…
The “Language of the Will” Case
The Cour de cassation just rendered a significant decision concerning the validity of wills under French law (hereinafter “The Language of the Will case“). This decision is of great importance for the estate planing of foreigners living in France. A few months only after settling in France, a German citizen,…Continue reading
