Juillet 2020
Over the last few years, the French tax authorities have more and more often claimed the application of the sharing (droit de partage) tax regime to the preciput matrimonial advantage which is an antenuptial settlement in favour of the surviving spouse. Sophie GONSARD, Claude BRENNER and Antoine BOUQUEMONT had to deal with this matter in the context of their liberal or professional activities. Due to a growing number of notices of adjustment by the French tax authorities, they wanted to share their experiences and reflections to the notary profession: the enforcement of the preciput provision does not constitute a sharing and neither does it constitute a taxable sharing operation on the basis of Article 746 of the French CGI or by analogy, contrary to what the French tax Administration argues.
This study is only available in French.
Althémis Le Vésinet
Sophie GONSARD is a partner Civil Law notary at Le Vésinet.
She joined the Althémis Group after having spent many years in charge of the engineering division of a wealth management consultancy company. She now oversees the Estate, Family and Estate department.
She co-writes several chapters of the Heritage and Family Law Mementos, as well as the book Assurance-vie by Éditions Francis Lefebvre.
She is a lecturer in the Master in Wealth Management at the University of Paris II Panthéon Assas.
Stéphanie BOHUON
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