In the context of an estate settlement, it is possible to set up a gift to the surviving spouse, also known as a gift between spouses (donation entre époux). What is it? What effect does it have on your spouse’s inheritance rights? Here is an overview. The surviving spouse’s options where there are children Option […]
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Housing tax in France — taxe d’habitation — has applied only to second homes since 2023. If you own a house or a furnished apartment in France without living there permanently, you are liable. Here is who has to pay, how the amount is calculated, and which deadlines apply in 2026. The key points in […]
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October is the month of local taxes in France. Here are the key tax dates October 2026 to note: four deadlines affecting property owners and taxpayers with an income tax balance to settle. Missing any of them triggers a surcharge. Overview of the French tax deadlines in October 2026 Date Deadline 15 October Payment of […]
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Total gross income, total net income, taxable net income or reference tax income: do you know what these terms cover? They correspond to different steps in the French income tax calculation and make it possible to establish your tax rights and obligations. Here’s an overview. The four steps of the French income tax calculation, from […]
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September brings together several major tax deadlines: payment of the real estate wealth tax, collection of your remaining income tax, and the online publication of property tax statements. Missing any of these dates exposes you to a surcharge. Here are the key tax dates in September 2026, and what each one means for your situation. […]
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The International Jurisdiction of the French Courts in Succession Matters Several sets of rules may provide a basis for the international jurisdiction of the French courts in succession matters. It must first be determined whether the law of the European Union confers jurisdiction upon the French courts (A). If this is not the case, it […]
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