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Briefing Notes

Tax Compliance: France

Druces’ team includes French law specialists with extensive knowledge of France’s tax and legal systems; we are able to provide a joined-up tax compliance and planning service. Our French compliance offering includes: Filing wealth tax, gift and succession tax returns with the French tax authorities; Trust reporting; Double tax treaty relief claims for French withholding […]

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The problem of predatory marriages

An issue that is causing increasing concern among those seeking to protect the vulnerable is that of ‘predatory’ marriages or romantic relationships. An individual lacking mental capacity, such as an elderly person suffering from dementia, may be at risk of exploitation by a potential partner whose intention is to obtain control of that individual’s assets […]

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Fiscalité française: le régime fiscal des impatriés

La France dispose d’un régime fiscal spécifique à destination des impatriés, conçu pour attirer les dirigeants et les salariés, en prévoyant une exonération partielle de l’impôt sur le revenu, sous réserve de certaines conditions et pour une période susceptible de s’étendre jusqu’à 8 ans. Ce régime fiscal s’applique aux personnes qui, aux fins d’imposition, n’étaient […]

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French Constitutional Council to rule on controversial inheritance law

On 13 August 2021, the French Constitutional Council will give its opinion regarding the “Law to strengthen republican principles” which was adopted on 23 July 2021. This ruling may have far reaching consequences. Whilst the main purpose of the law was to address the possible application of Sharia’a law within France, article 13 will affect […]

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French tax: Inpatriates regime provides tax exemptions

France has a special ‘inpatriate’ scheme designed to help attract company directors and employees to France by providing partial income tax exemptions, subject to certain conditions and for a period of up to eight years. The inpatriate tax regime applies to individuals who were not resident of France for tax purposes during the five calendar […]

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Lasting Powers of Attorney: Time For Reform?

What is an LPA? A Lasting Power of Attorney (LPA), gives you the legal ability to nominate someone you trust to make decisions on your behalf. There are two types of LPA: those for Property and Financial Affairs (LPAF) and those for Health and Care Decisions (LPAH). Both types allow you to choose who makes […]

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Estate Administration – Residuary Beneficiary v Personal Representatives

“I am the residuary beneficiary of an estate. The Personal Representatives are not being transparent or forthcoming with any information. I fear that they are not administering the estate correctly. Is there anything I can do?” This question is one often asked by a beneficiary keen to understand their ability to obtain information concerning an […]

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Eade v Hogg: a lesson to all Private Client lawyers?

A summary of the Eade v Hogg [2021] case We recently acted for a widow in the reported case, Eade v Hogg [2021] EWHC 1057 (Ch); a claim for construction/rectification of her husband’s Will.  His previous will left 26% of his shares in a company to his surviving spouse and 26% to a friend. When […]

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