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:
- 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 ;
- Advice on the correct utilisation of the Succession Duty
Treaty of 21st June 1963 between France and the United
Kingdom;
- 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);
- 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 ;
- Private international law practice, use of Hague conventions
and European Regulations and directives to the extent
applicable;
- Probate activities: applying for or opposing grants of
probate of wills or intestacies in England & Wales,and
Jersey;
- French taxation and estate planning for non-residents, or
individuals with links to several jurisdictions;
- Advising Frech residents on how to invest in UK specialist
Funds such as LLPs and Limited Partnerships;
- 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);
- French estate, gift and wealth tax planning using civil law
structures and facilities;
- Hague Conventions: Corporate recognition, Trusts,
Matrimonial property régimes, Foundations;
- French legal advice; as appropriate, alongside French
professionals;
- EU taxation, and its development;
- International wealth planning using:
- trusts,
- foundations,
- corporate structures,
- protected cell or segregated companies,
- LLPs and limited partnerships,
- dedicated insurance and re-insurance structures: life or
"general".
- Treaty and other forms of Information
Exchange: Planning and strategies on investigation.
- 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;
- Use of sociétés de personnes, and the potential link to
Jersey partnerships, limited or otherwise;
- Advising on the most appropriate manner of acquiring French
immovable property: for family, business or development
purposes;
- Property holding and development structures within the
commercial context, and the differential between commercial and
other property in France;
- Matrimonial property regimes, and their use; both French regime
and foreign equivalents;
- Advising on French domestic and international tax
enquiries; investigations and litigation;
- The correct treatment and planning for trusts and other common
law entities;
- The use of LLPs and limited partnerships in various
jurisdictions;
- French legal advice; as appropriate, alongside French
professionals;
- Jersey taxation and estate planning for both Jersey
residents and non-residents
- 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.
- Specific assistance and advice in relation to
"misunderstanding" and "misuse" of information transmitted between
tax administrations: rectification and reinstatement;
- 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.