However, it is apparent that these rule changes will not affect the tax position. This article doesn’t cover French gifts tax rules applying to transfers during a donor’s lifetime. Most commonly known among these is the SCI (société civile immobilière), which is fiscally transparent, so that liability for tax on the company’s income and gains falls on the shareholders. If you have, or are about to acquire, assets in France you should consider how they will be dealt with after you die to ensure that administering your French estate is as easy as possible for your loved ones. It is also important that the two Wills do not overlap, and that one does not revoke the other. The Global Property Guide looks at inheritance from two angles: taxation, and what inheritance laws apply to foreigners leaving property in France: what restrictions there are and whether making a will is advisable. If the deceased had children, the inheritance is divided between the surviving spouse and the children. For everything you need to know about French property for sale visit www.clefrance.co.uk, //
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