Overseas Chambers of Peter Harris

Maison de la Boucterie
Rue de la Boucterie
Saint Saviour
Jersey, JE2 7ZW

The Work We Do (French)

Overseas Chambers policy is to analyse the facts, clarify and classify the issues in their domestic legal and fiscal context, and then, within their private international law and treaty context, seek to identify possible solutions. The best course of action is then agreed with the client and implemented.

Our services include:

  1. French legal and tax advice in the private international law context : Impôt sur le revenu de personnes physiques, Impôt sur les sociétés, TVA, droits de succession and droits de donation, droits d'enregistrement, impôt de solidarité sur la fortune, use of Tax Treaty provisions in these areas ;
  2. Advice on the correct utilisation of the Succession Duty Treaty of 21st June 1963 between France and the United Kingdom;
  3. Treatment of foreign companies or entities in France : use of the French territorial system of corporation tax to mitigate or exclude liability; application or non application of income tax treatment to corporate entities in certain areas (article 244 CGI);
  4. Use of sociétés de personnes and French matrimonial property regimes in an estate planning context, and the holding and transmission of French immovable property, clauses d'accroissement (tontines), use of conventions d'indivision as between unrelated couples ;
  5. Private international law practice, use of Hague conventions and European Regulations and directives to the extent applicable;
  6. French taxation and estate planning for non-residents, or individuals with links to several jurisdictions;
  7. Article 164C CGI: assessment of non-residents on three times the annual rental value of properties available to them in France; also handling of information requests, dealing with declaratory obligations, or enabling lawful non-declaration;
  8. Advising non-treaty foreign residents on combination of article 164C with declaratory obligations on other French source income, (French or other nationalities resident in Jersey or elsewhere);
  9. French estate, gift and wealth tax planning using civil law structures and facilities;
  10. Hague Conventions: Corporate recognition, Trusts, Matrimonial property régimes, Foundations;
  11. French legal advice; as appropriate, alongside French professionals;
  12. EU taxation, and its development;
  13. International wealth planning using:
    1. trusts,
    2. foundations,
    3. corporate structures,
    4. protected cell or segregated companies,
    5. limited partnerships,
    6. dedicated insurance and re-insurance structures: life or "general".
  14. Treaty and other forms of Information Exchange: Planning and strategies on investigation.
  1. The non abusive use of Jersey Limited Partnerships and other transparent fund or investment vehicles in French investment structures, for foreign Treaty residents, under the Diebold Courtage Instruction;
  2. Use of sociétés de personnes, and the potential link to Jersey partnerships, limited or otherwise;
  3. Advising on the most appropriate manner of acquiring French immovable property: for family, business or development purposes;
  4. Property holding and development structures within the commercial context, and the differential between commercial and other property in France;
  5. Matrimonial property regimes, and their use; both French regime and foreign equivalents;
  6. Advising on French domestic and international tax enquiries; investigations and litigation;
  7. The correct treatment and planning for trusts and other common law entities;
  8. The use of limited partnerships in various jurisdictions;
  9. French legal advice; as appropriate, alongside French professionals;
  10. Jersey taxation and estate planning for both Jersey residents and non-residents
  11. Advising on the impact of existing and future structures of Tax Treaties, Tax Information Exchange Agreements and mutual assistance; strategies for initial enquiries and investigations.
  12. Specific assistance and advice in relation to "misunderstanding" and "misuse" of information transmitted between tax administrations: rectification and reinstatement;
  13. Advising non-residents, whether French or EU nationals, "Channel Islanders" or otherwise on their declaratory obligations under article 164C code général des impôts

Advice and assistance to Notaries and avocats in the modification of testamentary and other dispositions following the introduction of the EU Success Regulation 620/2012, and in particular the use of a British law in teh context of an option for the law of their nationality by a British citizen with French interests or habitually resident in the EU.