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
How to Buy a Business in France
Entrepreneurship is usually associated with the creation of businesses. From the combination of a new idea, a specific talent, and a sense of adventure, a product, service or company is born. There is nonetheless another way to become an entrepreneur: buying an existing business. Owning your business and managing it…Continue reading
Buying a Property in France through a Société Civile Immobilière
Buying a property in France has traditionnaly been a topic of interest for UK citizens. Paradoxically, our uncertain post-Brexit / Covid-19 context seems to have renewed this desire for expatriation. Though it still exists, the classic retirement in Nouvelle Aquitaine plan has been enriched with projects of a new kind,…Continue reading