THE WEALTH TAX

Only natural person (« personne physique ») domiciled in France are submitted to the wealth tax. No matter its nationality, the natural person who has his tax domicile (“domicile fiscal”) in France is submitted to an unlimited fiscal obligation (“obl...

THE REMORTGAGING

The remortgaging (“l’hypothèque rechargeable”) is defined by the article 2422 of the French Civil Code (Ordonnance n° 2006-346, March 23rd of 2006). This legal measure is mandatory. Definition: The remortgaging is the process of using an existing con...

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