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International: Lexunion newsletter n°37


International: Lexunion newsletter n°37

July 2025

In this trimester’s Lexunion newsletter:

  • Portugal adopts global minimum tax regime
  • Capital gains on real estate: the Italian Revenue Agency redefines the rules for transfer of usufruct and bare ownership
  • Offsetting of duty on transfers without valuable consideration paid abroad against duties payable in France on the basis of article 784 A of the French General Taxe Code (CGI): favourable case law
  • Inheritance and gifts in French-speaking Switzerland: a changing tax landscape for unmarried couples
  • Modernising the law of UK wills: the law commission report 2025
  • The impact of habitual residence on cross-border successions: a spanish perspective under EU regulation 650/2012
  • The “social” notary in the Netherlands

Althémis is a founding member of Lexunion, a network that brings together notaries public and lawyers, estate experts, in several countries worldwide to advise private individuals and businesses on legal and tax matters, both in their home countries and abroad.

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Notary

Pascal JULIEN SAINT-AMAND - Althémis Paris

Pascal JULIEN SAINT-AMAND

Paris

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Bertrand SAVOURÉ - Althémis Paris

Bertrand SAVOURÉ

Paris

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Muriel CARPON - Althémis Paris

Muriel CARPON

Paris

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Sandrine LAMERAND - Althémis Lyon

Sandrine LAMERAND

Lyon

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Nathalie VILLENAVE - Althémis des Savoie

Nathalie VILLENAVE

Savoie

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