Succession Internationale – Nouvelles Regles Civiles

Nouvelles regles civiles Unification

Depuis le 17 aout 2015, les les civiles francaises applicables en cas de succession internationale (par exemple, un resident de France detenant un appartement situe en Espagne) sont unifiees au sein de [‘Union europeenne et vis-a-vis des Etats tiers. Dorenavant, [‘ensemble de la succession est regi par la loi de residence habituelle du defunt (loi francaise), sauf si ce dernier a opts pour (‘application de la loi de sa nationalite. II est des lors recommande a une famille « mobile », s’installant en France ou a l’etranger, de revoir [‘impact de ce nouveau reglement sur sa succession.

Prenons l’exemple d’epoux francais resident a Dublin et ayant anticipe leur succession sous (‘empire des lois irlandais (absence de reserve hereditaire, raise en trust de certains biens).

La planification mise en place en Irlande risquera d’être bouleversee des leur retour en France puisque ces derniers n’ont pas la nationalite irlandaise, empechant la possibilite d’opter pour la loi irlandaise. La succession de ce couple de Francais ne pourra etre soumise qu’a la loi civile francaise (avec application notamment de la reserve hereditaire) compte tenu du lieu de leur residence et de leur nationalite. L’anticipation d’une succession est des lors de mise !

Prenons pour hypothese que le couple s’installe en Suisse. Leur unique enfant, desormais majeur, decide de rester vivre en France. Le couple aura la possibilite de choisir l’application de la loi successorale suisse (lieu de residence en Suisse) permettant au conjoint survivant d’heriter de la moitie des biens du defont en pleine propriete. Ils pourront egalement opter pour la loi successorale francaise permettant au conjoint survivant d’opter entre l’usufruit sur (‘ensemble des biens du defunt ou un quart en pleine propriete. En fonction de leur choix, la repartition des biens d’un defunt entre ses heritiers est impactee.

Notary Public in Ireland

Ivan Healy was appointed a Notary Public by the Chief Justice in December 2015.

The services of a Notary Public in Ireland are often required for non-contentious matters concerned with foreign and international business. Notaries certify the execution in their presence of a deed, a contract or other writing. They can also verify an act or a thing done in their presence.

Among the services a Notary Public provides are:

• authenticating documents
• witnessing and proving signatures to documents
• administering oaths for international jurisdictions
• taking affidavits (other than for the courts in Ireland)
• drawing up Powers of Attorney and other legal documents customarily prepared by Notaries Public
• certifying and authenticating company minutes

The services of a Notary Public are usually required where papers or documents are used in foreign jurisdictions. For example:

• affidavits for use in foreign courts
• copies of State documents for use abroad
• international contracts

The Faculty of Notaries Public in Ireland promotes and regulates the profession of Notaries Public. Ivan Healy is a Notary Public appointed by the Supreme Court and a member of the Faculty of Notaries Public in Ireland.

European Wills Need to be Reviewed

European Wills Need to Be Reviewed

If you own property in an EU jurisdiction, it is now time to review your will

On 17 August 2015 an EU Succession Regulation came into force, which seeks to harmonise succession law in Europe. Ireland, the UK and Denmark opted out of the Regulation so that the rules do not affect property in those countries but the new rules still have relevance to people with property in the other EU Member States affected by the Regulation, including Irish nationals.

Previously all EU Member States had their own succession rules and administration processes, some of which were radically different from each other and from what we are familiar with in Ireland. Those differences often led to very complex conflict of law problems for property owners in the EU and elsewhere. Forced heirship rules in some jurisdictions give children automatic rights to share in their parent’s estate while other jurisdictions have complete testamentary freedom. Often these rules overlap and conflict making it very unclear who has the right to estates and potentially causing significant tax exposure where there are unintended results.

From 17 August 2015 under the Regulation, generally the succession law of your habitual residence applies to your estate unless you opt for the law of your nationality to apply by including an appropriate choice of law clause in your will. There will also be an EU certificate of succession, which is aimed at making post-death administration easier in EU jurisdictions affected by the Regulation.

Given the Regulation is only at the early stages of implementation and there are differing opinions on how it will be interpreted, EU succession experts are advising that the best approach is to include a choice of law clause in your will if you wish the law of your nationality to apply regardless of your habitual residence. For example, an Irish person with property in France would include a choice of law clause in their will so that Irish succession law would apply to the French property. It is particularly important to also review inheritance tax plans to verify whether those plans are affected by the Regulation.

Rencontres Notariales

Ivan Healy, who advises in French  property and succession law, was one of the speakers for  Les Rencontres Notariales,  with a delegation of French notaires from Le Conseil Superieur du Notariat, hosted by the French Ambassador, HE Jean-Pierre Thebault, at  the embassy residence on the 5th June.

There was a large attendance, including  representatives of the French commercial and cultural community in Ireland. The talk dealt with property, succession/inheritance, matrimonial legal issues between the two jurisdictions.

Ivan Healy is a lawyer recommended by the French Embassy in Ireland dealing with legal requirements through French.