This article is for general information only. You should not act or refrain from acting in reliance of it. You should always obtain professional advice on the facts of your particular case. Nothing in this article constitutes financial advice. The owner of this site accepts no liability.

For couples living in France, the first consideration will be where to apply for divorce. If either of the spouses were born in England or have significant connections to the UK, it may be possible to divorce through the English Courts. If this is an option, it would be advisable to take legal advice early on to determine whether this route would be advantageous to you.

In France, couples are able to choose, prior to getting married, how their assets will be treated both in terms of pre-marital assets and those acquired together in the future. This is known as a marriage regime and will govern, in absence of agreement, how their marital assets will be dealt with upon divorce.

The first step therefore is to determine which marriage regime applies in your case:

The separation of property regime

 Each spouse retains their pre-marital assets as well as their own assets acquired during the marriage. Each spouse does not have any rights to the others property.

The universal community of assets regime

 All pre-marital assets as well as assets acquired during the marriage (including inheritance and gifts) become shared property.

The legal community of assets regime

 If the spouses do not opt for any marriage regime to apply then by default, they retain their pre-marital assets, inheritance and gifts but assets acquired during the marriage will be shared property.

The above regimes apply irrespective of where the assets are based – whether in the UK or France.
If the couple own a property in the UK, the title deed will need to be checked at HM Land Registry to determine how the property is held whether jointly or as tenants in common, and if so, in what
shares.
If the couple own a business in the UK, it will be necessary to determine the structure of ownership
and how the shares are distributed.

There may be issues of valuation so assets may need to be independently valued. In addition, specialist tax advice may be required to understand the tax implications – both in France and in the UK – of dealing with assets in the UK and inform which of the options is the most tax efficient.

Exchange rates from GBP to Euros must also be factored in when considering selling assets in the UK.

​

​

frenchtax@da-tax.co.uk

+44 (0) 7922 878 989