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A short summary with the official deadlines for submitting your various French tax returns for 2022: I – IRPP (French income tax) declaration (for income received in 2021): For residents of departments numbered 1 to 19 as well as for non-French tax residents (Zone 1): the deadline is 24 May 2022; For residents in departments...Read More

In France, under article 1605 of the general tax code, “all natural persons subject to housing tax for furnished premises assigned to housing, holding a television receiver or similar device allowing the reception of television for the private use of the household» on 1st January of the tax year is liable for the contribution to...Read More

What is a genealogist? In the broadest sense of the word, a genealogist is a person who carries out genealogical research, i.e. research into relatives and parentage, either in a personal or professional capacity. Among the professional genealogists there are family genealogists, who carry out research on behalf of private clients and are paid directly...Read More

As from the opening of an estate, the heirs have four months to exercise the inheritance option (see article “the inheritance option”). After this period, they may be obliged by the creditors of the estate, a co-heir, a subsequent heir or the State to exercise their option. If they have not been obliged to do...Read More

In French law, it is practically impossible to disinherit a child If the deceased had their habitual residence in France at the time of their death, the applicable law for the opening of the succession would be French law, in application of Article 720 of the Civil Code, which provides that, “Successions are opened by...Read More

The French legislator introduced various provisions in Articles 730 to 730-5 of the Civil Code by Law No. 2001-1135 of 3 December 2001, relating to the means of proof of the status of heir. Thus, the first paragraph of Article 730 provides that proof of the status of heir is established by any means; it...Read More