Our French law and property department, which is based in London offers specialist, bilingual assistance to clients buying or selling property or with business dealings in France.

The department is renowned for its experience in a number of areas of French law, including:

• Buying, selling or renting a French property

• Structure of ownership / succession planning

• Cross border tax advice in relation to property ownership including Wealth tax, Capital gains tax, Inheritance tax

• Cross-border estate planning and Wills (in collaboration with the Private Client Department)

• Transfer of Property Share following Divorce, Incapacity of adults and Cross-Border Family Law (in collaboration with the Divorce and Family Matters Department)

• Contentious property (in collaboration with our Paris correspondent)

The French department has launched its own dedicated French property website, which provides a comprehensive resource for people looking to buy a property or set up a business in France.

Click to visit www.frenchpropertylaw.co.uk


French Desk
Russell-Cooke offers a dedicated service for French Businesses who are looking to expand their business interests into the UK. Click for more details in French or English.

French Expatriates
The French department can now offer tax and legal advice to French individuals settling in the UK in collaboration with the Private Client department).

Click to visit http://www.russell-cooke.co.uk/serv_ind_taxation.htm

Purchasing a Property in France

Leaseback Property
The so called "leaseback scheme" consists of purchasing an off-plan property with a view to renting it back immediately to a company associated with the developer who will operate the property as a hotel-type estate. Patrick Delas highlights the tax and legal aspects of the scheme.
06/08

Full article  

Purchasing a Property in France
This article is the updated version of a chapter written by Dawn Alderson for Going to France – Your life and Business companion. Published by the French Chamber of Commerce in Great Britain.
05/08

Full article  

Impulse Buying may be a thing of the Past
A change to the law governing French property purchases means that those looking to buy a home in France are given time to reflect on their potential purchase, without fear of financial penalty.

Dawn Alderson explains.
05/08

Full article  

French Planning Issues
Since planning permission is required for almost every new or converted building, this article highlights France's various legal planning requirements and restrictions, and highlights the categories of construction that are exempt from planning regulations.
05/08

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French Property Overview
Buying a residential property in France.

Full article  

Structure of Ownership / Succession / Cross-Border Estate Planning

Dangers for beneficiaries of Estates involving France
– A cautionary tale!
We have seen several cases recently where the Estate of an English national living in France is left on their death to an unrelated person or a distant relative, often living in England and unable to speak French. The French department explains.
10/08

Full article  

What to do if someone dies leaving French assets?
If someone dies while living in France or lives outside France but leaves French property the situation is markedly different to that in the UK. The French department explains.
09/08

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The French S.C.I. (Société Civile Immobilière)
Clients often ask if an SCI would be an appropriate vehicle for them to purchase a property in France.

The French law department explains what an SCI is and highlights the advantages and disadvantages of using one to set up a French property holding company.
05/08

Full article  

Inheritance Law Brochure
The law relating to succession and inheritance tax in France is very different from that in England. Russell-Cooke's French Law department provides a brief outline of the differences and highlights what you need to be aware of.

Full article  

What do do if someone dies leaving French assets
If someone dies while living in France or lives outside France but leaves French property the situation is markedly different to that in the UK.

01/08

Full article  

Cross Border Legacies and Charities
For an ever increasing number of UK nationals holding property abroad, a bequest of the foreign immovables to a charity would seem a simple and convenient solution to deal with the property on their death. Dawn Alderson explains that the reality is somewhat different.
02/07

Full Article  

Cross-Border Tax Advice

French Capital Gains Tax Rules
The basic rule is that you will pay French CGT on the sale of your property. Patrick Delas explains.

07/08

Full article 

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French Wealth Tax New Schedule *2008 Update*
French wealth tax (impôt de solidarité sur la fortune – ISF) applies to UK residents whose French assets have a net value of more than 770,000 Euros (approx, £500,000) with a
number of exclusions, in particular for businesses and non-resident financial assets.

Patrick Delas looks at the updated details for 2008.
05/08


Full article 

Taxation of your French Rental Income - The Charms of the Micro-BIC
UK residents often choose to rent out their French property
to cover maintenance costs. Patrick Delas highlights how this is regarded in France and what you need to be aware of.
03/08

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French Inheritence Tax Table
As from 1st January 2008 (Euros).
01/08

Full article 

Transfer of Property Share following Divorce, Incapacity of adults and Cross-Border Family Law

England & Wales – France: Incapacity of Adults
This article examines Incapacity of Adults in England, Wales and France. It was written by Richard Frimston for Private Client Business - Issue 4, July 2008.
09/08

Full Article 

Married Habitual Residence in France
If you were married after the 1st September 1992 and relocate to France, the law applicable to your matrimonial property regime may change without your knowledge. Dawn Alderson explains.
07/08

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Child abduction happens in France Too
Moving abroad can raise serious child abduction issues.

This article explains how moving to France affected one English family.
01/08

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Incapacitated Adults, English and French Perspectives
This article examines the issues faced when a client lacks the mental capacity to manage their own property and affairs. In particular, it focuses on circumstances when an English national owns property in France, and the incapacitated adult (hereafter, ‘the adult’) wishes to dispose of that property.
12/07

Full Article  

Division of Assets on Divorce When a Property in France is Concerned
Family law practitioners are increasingly confronted with a situation where a couple’s assets include French property. Problems inevitably arise when the issue is addressed within a wholly UK context, ignoring the need for early specialist advice as to the implications of any proposal for the French property. Dawn Alderson and Richard Frimston look at the issues involve.
05/ 07

Full Article  

Setting up a Business

Setting up a Businesss in France: "Bureau de Liaison", Branch or Subsiduary?
A UK investor has three options when setting up a business
in France. Patrick Delas highlights the various legal issues and taxation regimes, and considers the amount of investment required to set-up each option.
12/07

Full article  

To request a printed copy of these guides click here.

(If you do not have Acrobat, download it here free of charge.)

Professional Advisers

Professional Advisers
We have prepared the following document which may assist professional advisers seeking advice for their clients.

If you have a client with a property in France or who wishes to purchase property there, we can assist. We regularly work with a range of professional advisers in providing expert French advice for their clients and are happy to work alongside you or deal direct with your client, referring back to you in this case for any relevant issues or linked areas of advice.
07/08

Full article