No. Article 847 bis of the General Tax Code provides for an exemption from registration fees; in regard to the prior consent to be obtained by a notary (article 342-10 of the Civil Code). As an extension of the bioethics law of August 2, 2021, which extends medically assisted reproduction…
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Like married couples, PACS partners are subject to joint taxation (Article 6, 1 CGI and 7 CGI), including for the income earned in the year the agreement is concluded (Article 6, 5th CGI). However, you can opt for separate taxation of the income you personally received during the year of…
Buying real estate during divorce proceedings is possible, but the operation is risky. Under the old contentious divorce regime (procedures initiated before January 1, 2021, as in your case), the date of the effects of the divorce between the spouses is fixed on the date of the ONC, subject to…
Yes. Since the law of 23 March 2019, a protected adult (under guardianship, curatorship, etc.) no longer needs to obtain a judge’s authorization to marry. Only the curator or guardian must be informed of the intended marriage (Art. 460 Civil Code). However, the guardian may request the judge’s authorization to…