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Droit Immobilier

Renvoi in International Succession: Court of Cassation Rules on Franco-Spanish Dual Nationality

📅 Décision du 15 May 2018⚖️ Cour de cassation📖 2 min de lecture

It follows from Articles 44 and 45 of the Code of Civil Procedure, and Article 3, paragraph 2, of the Civil Code that where a succession includes immovable property situated in both of the two countries of which the deceased was a national, the renvoi operated by the law of the place where the immovable property is situated requires that the connecting factor of the national law of the deceased be assessed in accordance with the rules of conflict of laws provided by the law of the country making the reference. A court of appeal which gives precedence to French law in respect of a Franco-Spanish dual national, whereas the national law of connection within the meaning of the Spanish Civil Code had to be determined in accordance with the provisions of Spanish law as interpreted by its positive law, violates those provisions.

Reference decision: cc • No. 17-11.571 • 2018-05-15 • View the decision →

This decision provides important clarification on your real estate law. Here is what it changes for you.

The situation

It follows from Articles 44 and 45 of the Code of Civil Procedure, and Article 3, paragraph 2, of the Civil Code that where a succession includes immovable property situated in both of the two countries of which the deceased was a national, the renvoi operated by the law of the place where the immovable property is situated requires that the connecting factor of the national law of the deceased be assessed in accordance with the rules of conflict of laws provided by the law of the country making the reference. A court of appeal which gives precedence to French law in respect of a Franco-Spanish dual national, whereas the national law of connection within the meaning of the Spanish Civil Code had to be determined in accordance with the provisions of Spanish law as interpreted by its positive law, violates those provisions.

What the law says

This decision confirms the fundamental principles of property law.

Key points to remember

  • Scrupulously comply with the legal time limits for appeal
  • Keep all your supporting documents (titles, deeds, correspondence)
  • Anticipate: preventive advice is always cheaper than litigation

For an analysis of your situation: 30-minute consultation at €45 with Maître Zakine.

📌 Does this apply to your situation? Maître Cécile Zakine, French real estate lawyer, practises throughout France.
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Informations juridiques

  • Numéro: 17-11.571
  • Juridiction: Cour de cassation
  • Date de décision: 15 mai 2018

Mots-clés

droit immobilierjurisprudenceimmobilier

Cas d'usage pratiques

1

French father's Spanish villa succession dispute

Jean, a 62-year-old from Lyon, inherits from his French father who owned an apartment in Paris and a holiday villa in Marbella. The father also had Spanish nationality through his mother, so the French notary initially applied French law to the whole estate. The court now quashes that decision, ruling that Spain's conflict-of-laws rules must determine whether Spanish inheritance law governs the villa.

Application pratique:

Check whether your father's dual nationality triggers Spanish succession law for the Spanish property. Consult a cross-border inheritance lawyer before accepting any asset to assess forced heirship rules in Spain. You may need to correct the inheritance declaration filed with the French tax office. Keep death certificate, nationality proofs, and property deeds safe; you have limited time to appeal if you contest the notary's decision.

2

Spanish mother's French estate worth €500,000

Carmen, a Spanish national who lived in Paris for 30 years, leaves a flat in Bordeaux and a farm in Seville. The French court initially applied French law to the entire estate, but this decision requires the court to apply Spanish conflict-of-laws rules to Carmen's national law. Because Spanish law imposes forced heirship (reserved shares) for children, the distribution could change substantially.

Application pratique:

As a beneficiary, do not sign any waiver or partition agreement without dual legal advice. Ask the notary to formally determine which law applies to each property, especially the Seville farm. If Spanish law applies, you may have a right to a larger share than French law grants. Obtain a written opinion from a Spanish lawyer and a French lawyer to compare your entitlements. Keep your mother's Spanish nationality documents as evidence.

3

Dual-national couple's cross-border inheritance tax plan

Paul and Marie, a married couple from Nice with dual French-Spanish nationality, own rental properties in both France and Spain. When Paul dies, Marie must report the estate to the French tax authorities, but the French court must respect Spanish conflict rules for the Spanish property. This could change the applicable law, the inheritance tax due, and available tax credits.

Application pratique:

Plan now to avoid disputes and penalties after death. Consult a notary and a tax lawyer to map which law applies to each property and to draft wills in both countries if allowed. Consider a European Certificate of Succession to simplify the process. When filing the French inheritance tax return, keep the six-month deadline in mind and claim any foreign tax credit for the Spanish property. Safeguard identity papers showing dual nationality and property deeds in both countries.

Maître Cécile Zakine

À propos de l'auteur

Maître Cécile Zakine — Avocate au Barreau des Alpes-Maritimes, Docteur en Droit. Chaque article de ce magazine est rédigé à partir de l'analyse d'une décision de jurisprudence réelle, commentée et mise en perspective par les équipes de Maître Zakine.

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