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Thegonnec
Thegonnec, Judge
Category: French Law
Satisfied Customers: 1412
Experience:  11 years experience as judge at Paris Industrial Tribunal
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My Aunt has recently died in France .She has property in both

Customer Question

My Aunt has recently died in France .She has property in both the UK and France and paid tax in both countries . Her main residence,income and investments were in the UK. She has retained ,dentists ,opticians , recently bought a right hand drive car . However owing to having had stroke, followed by a broken leg she has spent more time in France than in the UK for the last three years . The notaire dealing with her French estate is trying to include her UK assets for tax in France . This has harsh penalties for the beneficiaries as the UK estate will have no duties payable and as the estate is left to her sisters and nephew will be assessed at up to 60% in France
Submitted: 3 years ago.
Category: French Law
Expert:  Nicola-mod replied 3 years ago.
Hello,

I've been working hard to find a Professional to assist you with your question, but sometimes finding the right Professional can take a little longer than expected.

I wonder whether you're ok with continuing to wait for an answer. If you are, please let me know and I will continue my search. If not, feel free to let me know and I will cancel this question for you.

Thank you!
Nicola
Customer: replied 3 years ago.

Hi Nicola ,


 


That's fine .The crux of the matter seems to be around the 1963 treaty between France and the UK and the interpretation of the below


 


1° he shall be deemed to be domiciled in the territory of the Contracting Party in which he had a permanent home available to him at the time of his death; if he had a permanent home available to him in the territory of each of the Contracting Parties he shall be deemed to be domiciled in the territory of the Contracting Party with which his personal and economic relations were closest (centre of vital interests).


2° if the Contracting Party in whose territory he had his centre of vital interests cannot be determined, or if he had not a permanent home available to him in the territory of either Contracting Party, he shall be deemed to be domiciled in the territory of the Contracting Party in which he had an habitual abode;.


3° if he had an habitual abode in the territory of each of the Contracting Parties, or in the territory of neither, he shall be deemed to be domiciled in that of which he was a national.


4° if he was a national of both territories or of neither of them, the taxation authorities of the Contracting Parties shall determine the question by mutual agreement..


In this case I believe point 1 covers the answer, as she had no economic interests in France other than paying some tax there .All of her investments ,pensions etc were paid from the UK.

Expert:  Nicola-mod replied 3 years ago.
Hello,

We will continue to look for a Professional to assist you.

Thank you for your patience,
Nicola
Expert:  Thegonnec replied 3 years ago.
I believe that you are indeed right from what you describe in your initial question. You can tell the notaire how you wish to proceed. You may have to fight it in court though as the French Treasury is bound to contest your interpretation and side with the notaire's. You should probably contact a French barrister (avocat) as soon as possible.

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