Divorce by mutual consent – Recognition and enforcement in the European Union

Legal News

The certificates provided for in Articles 36 and 66 of Council Regulation (EU) 2019/1111 of 25 June 2019, formerly Article 39, allow a decision, an authentic instrument or an agreement to circulate between the Member States of the European Union.

Previously, in the case of agreements for legal separation or divorce by mutual consent by private deed countersigned by lawyers, this certificate could be issued by a notary in France.

Since the entry into force of the Council Regulation (EU) 2019/1111 of 25 June 2019, this recognition certificate can no longer be issued by a french notary. It is now issued by the President of the Judicial Court.

Dans le cadre d’un acte authentique ou d’un accord, les parties, seules ou accompagnées de leurs avocats, doivent faire la demande de certificat au Président du Tribunal judiciaire, soit :

  • in whose jurisdiction the authentic instrument was received,
  • in the jurisdiction in which the private deed countersigned by lawyers was filed with a notary,
  • to the President of the judicial court whose registry affixed the executory clause to the agreement.

Declaring your real estate – A new tax obligation from 2023

Legal News

The housing tax has been abolished for main residences in France from 2023, however it remains due for other cases and mostly for secondary residences.

All property owners in France must declare all their property, indicate whether the property is owner-occupied and, if not, the identity of the occupants and the period of occupation (situation as of January 1, 2023).

Taxpayers have until June 30, 2023, to make this first declaration by going to their personal space on the tax website (https://www.impots.gouv.fr/). Following which, only a change of situation will require a new declaration.