Novembre 2015
Since the 17 August 2015, the applicable rules in terms of international inheritance have been substantially modified in the aim of simplification. These new rules result from the european regulation on succession signed by all 28 member states of the European Union excepted the United Kingdom, Ireland and Denmark.
From now on, all of the signing countries have the same rule of private international law leading to the application of only one inheritance law to the globality of the succession: the law of the habitual residence or, if chosen, the law of the nationality of the deceased. Although this text only concerns the civil aspects of international inheritance, it has indirect tax effects.
Pascal JULIEN SAINT-AMAND, Althémis Paris notaire, presents a detailed study on the matter. It is brought with a practical case on the settlement of a French-Italian succession, in collaboration with Federico TASSINARI, notaire in Bologna, member of the italian notarial network In Signum, and member of the international network Lexunion.
This study is only available in French.
Althémis Paris
Pascal JULIEN SAINT-AMAND is a partner Civil Law notary in Paris and Chairman of the Althémis Group.
Doctor of French and European law, after a career as a tax lawyer, he joined in 1993 the notarial profession to which he had a long family tradition. He has developed a high level expertise in wealth management, and in particular in estate planning for company directors.
He writes on these subjects in numerous books published by Éditions Francis Lefebvre: Pactes d’actionnaires et engagements Dutreil, Mémentos Patrimoine et Droit de la Famille, Les holdings, Stock-options et attributions gratuites d’actions.
He is a lecturer at Paris Dauphine University and the ESCP Business School. He is a member of the FNDP legal committee.
Stéphanie BOHUON
Public relations manager
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