Legal news

Splitting ownership — démembrement de propriété — divides full ownership of a property into two separate rights: usufruct and bare ownership. It is one of the most widely used tools for preparing an inheritance or reducing gift tax in France. Here is what each right covers, who pays for what, and how the value is […]

Can an email be used as evidence before a French court? The answer depends on what needs to be proved: a legal fact, where evidence is free, or a legal act subject to a writing requirement. Here is an overview of the legal value of an email under French law, of the proof of sending […]

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 […]

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 […]

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 […]

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 […]