You live in Manchester, Bristol or Edinburgh, and your family has found the stone house in the Dordogne or the flat near Antibes that everyone dreams about. The French estate agent smiles and asks a question that no English buyer expects: do you want to buy in your own names, or through a société civile immobilière, a non-trading property company often shortened to SCI? For British families buying a French holiday home after Brexit, the answer shapes who pays tax each year, how parents pass the house to children, what happens when siblings fall out, and how you challenge a bill that looks wrong. This guide explains the SCI in plain English, with every French term translated at first use, and shows the exact legal texts and court decisions that govern it, so your family can decide with clear evidence rather than rumour.
An SCI is a French civil company whose only purpose is to own and manage property without carrying on a commercial trade. The family members become associés, meaning shareholders or partners, and each holds parts sociales, meaning company shares. A gérant, meaning manager, runs the company day to day. The company itself usually pays no income tax. Instead each family member pays French tax on his or her slice of the rents, a system lawyers call translucency. The house belongs to the company, while each person owns shares that can be gifted, sold or inherited separately. That separation is the whole attraction for a British family: parents can give shares to children little by little, a surviving parent can keep control, and co-owning siblings can organise decision making through written articles rather than informal promises. It also creates paperwork, annual filings and transfer taxes that surprise families who were told that an SCI simply avoids French succession law. It does not. Since Brexit added visa limits, currency risk and the loss of European rules for British nationals, the SCI must be set up carefully, run properly and reviewed whenever the family or the tax office moves.
I. Should Your British Family Buy Its French Holiday Home Through an SCI and How Do You Set It Up Correctly?
A. Should you buy through an SCI or in your own names when you live in Britain?
Start with what an SCI is in French law, because the definition controls everything that follows. Article 1832 of the Civil Code states that “La société est instituée par deux ou plusieurs personnes qui conviennent par un contrat d’affecter à une entreprise commune des biens ou leur industrie en vue de partager le bénéfice ou de profiter de l’économie qui pourra en résulter”, which means that a company is formed by two or more people who agree to put assets or work into a shared enterprise in order to share profits or benefit from savings. You can read the official text of Article 1832 of the Civil Code on Légifrance. For a family SCI, the shared enterprise is owning and managing the holiday home, and the savings include shared running costs, joint borrowing and organised transmission to the next generation. Article 1845 of the Civil Code adds that “Les dispositions du présent chapitre sont applicables à toutes les sociétés civiles, à moins qu’il n’y soit dérogé par le statut légal particulier auquel certaines d’entre elles sont assujetties”, and that “Ont le caractère civil toutes les sociétés auxquelles la loi n’attribue pas un autre caractère à raison de leur forme, de leur nature, ou de leur objet”, meaning that the civil-company rules apply to every civil company and that a company is civil whenever the law does not give it another character through its form, nature or purpose. See the official text of Article 1845 of the Civil Code on Légifrance. In practice your SCI must remain civil: it may let the house unfurnished, organise works, borrow and insure, but it must not run a habitual furnished-holiday business, hotel-style serviced lettings or property dealing, because those activities are commercial and can strip the company of its civil character with painful tax consequences.
A British family should consider an SCI in four typical situations. First, when parents buy with adult children and want each person’s contribution recorded in shares rather than a vague family understanding. Second, when a couple wants the survivor to keep control of the house while children already hold shares, using a démembrement, meaning a split of ownership between usufruit, the lifelong right to use the property, and nue-propriété, the bare ownership that becomes full ownership when the usufruit ends. Third, when siblings or cousins co-own and need written voting rules, because French indivision, the default joint-ownership regime that applies when several people buy in their own names, requires unanimity for important acts and produces deadlock as soon as one co-owner stops answering emails. Fourth, when the family plans gifts of shares over several years to use tax allowances progressively. An SCI is less useful when a single buyer with no transmission plan purchases a modest flat for personal use, because the annual accounts, the déclaration 2072 described below and the 5 percent registration duty on later share sales can outweigh the benefits. A family that only wants to share a house for a few summers before selling may do better buying in indivision with a written indivision agreement, known as convention d’indivision, drawn up by a French notaire, meaning a public officer who authenticates property deeds.
Brexit does not prevent British nationals from forming or joining an SCI. There is no nationality condition for associés or for the gérant. A British resident in the United Kingdom can hold shares in a French SCI, lend money to it through an apport en compte courant, meaning a shareholder loan recorded in a current account, and vote at meetings by proxy. What Brexit changed is everything around the company: British owners are now third-country nationals for stays over 90 days in any 180-day period, so the family must plan visas for long holidays, work on the house and retirement moves; transfers of money between the United Kingdom and France attract bank checks and exchange costs; and British wills and English grants of probate need extra steps to be recognised in France. The United Kingdom government guidance for Britons in France, published on gov.uk under Living in France, reminds British nationals to check entry, healthcare and property rules before committing funds, and families should read that guidance alongside French sources rather than relying on estate-agent summaries. Buying through an SCI never exempts the family from French property taxes, French succession duties on French-situated assets, or the French filing duties that apply to any owner of a French home. If you already received a local tax demand that seems addressed to the wrong person or calculated on the wrong basis, the method for disputing it is explained in our guide for UK owners challenging a French second-home tax bill, and the same discipline of proof applies when the bill is sent to an SCI.
Ask three practical questions before instructing a notaire. Who really pays: will parents fund the whole price while children hold shares, and will the children repay through rent or later gifts, because unequal contributions without paperwork create later claims for reimbursement. Who decides: can the gérant accept a 40,000 euro roof repair, choose letting agents and open bank accounts alone, or must the family vote first, because banks and builders will ask for the clause that authorises the signature. Who leaves first: what happens if a sibling wants out after a divorce or a move, because an SCI without a withdrawal and valuation clause pushes the family towards the courtroom. Families that answer these questions in the statuts, meaning the articles of association, save far more in legal fees than the drafting costs. Families that copy a free template without adapting it discover the gaps at the worst moment, when money is owed and trust has gone.
B. How do you create and register a family SCI from the United Kingdom without mistakes?
Creating an SCI follows the same steps whether the family lives in Lyon or Leeds, but distance makes each step slower, so allow eight to twelve weeks between the decision and the purchase. First, the family agrees the statuts. These written articles must name the company, state its objet, meaning its purpose, fix the siège social, meaning the registered office, set the capital and the number of parts sociales, describe each apport, meaning contribution in cash or in kind, and organise decisions. The registered office can be the French holiday home itself or the French address of a parent, but it must be an address where official letters actually arrive, because the tax office and the court send time-limited notices there. Capital has no legal minimum, yet the family should subscribe enough to cover notaire fees, registration costs and early works, or document shareholder loans properly, because an SCI with 1,000 euros of capital that pays 350,000 euros for a house invites questions about where the money came from. Contributions in cash are paid into a blocked bank account before signature when the family wants clean proof; contributions of an existing property need a valuation report. Every associé must be identified with passport, birth certificate, marriage or civil-partnership status and address proof, and British documents need sworn translation where the notaire or the registry requires it.
Second, the family appoints the gérant. Article 1846 of the Civil Code provides that “La société est gérée par une ou plusieurs personnes, associées ou non, nommées soit par les statuts, soit par un acte distinct, soit par une décision des associés”, and that “Sauf disposition contraire des statuts, le gérant est nommé par une décision des associés représentant plus de la moitié des parts sociales”, meaning that the company is managed by one or more managers who may or may not be shareholders, appointed in the articles, in a separate deed or by shareholder decision, and that unless the articles say otherwise the manager is appointed by shareholders holding more than half the shares. Read the official text of Article 1846 of the Civil Code on Légifrance. For a British family the practical choice is usually one parent as gérant, with a co-gérant or a substitute clause if the manager falls ill in another country. The same article adds that where the company is left without a manager, any shareholder can call a meeting or ask the court to appoint an agent solely to appoint managers, which shows why a death or incapacity clause matters: without it, children in London must apply to a French court for an interim appointment before they can sell, insure or defend the house. Professional managers exist but charge annual fees that suit large portfolios better than a single cottage.
Third, the family limits the gérant through Article 1852 of the Civil Code, which states that “Les décisions qui excèdent les pouvoirs reconnus aux gérants sont prises selon les dispositions statutaires ou, en l’absence de telles dispositions, à l’unanimité des associés”, meaning that decisions going beyond the manager’s powers are taken under the articles or, if the articles are silent, unanimously. See the official text of Article 1852 of the Civil Code on Légifrance. Copying a template that gives the gérant unlimited power to sell, mortgage and borrow looks convenient until a parent sells the house without telling the children. Sensible families list the acts the gérant can do alone, such as paying bills under 5,000 euros, renewing insurance and instructing tradesmen for urgent repairs, and reserve sales, mortgages, borrowings above a ceiling, major works and lettings longer than a year to a collective vote with a defined majority. They also require two signatures above a threshold and annual accounts approved in an assemblée générale, meaning a general meeting, with minutes kept in English and French. Banks lending to an SCI always ask for these clauses before releasing funds, and a British lender asked to finance a French SCI purchase will usually decline or demand a UK guarantee, so most families borrow in France through the SCI or buy mortgage-free from the United Kingdom.
Fourth, the SCI is published and registered. The family or its lawyer publishes a notice of formation in a journal d’annonces légales, meaning a legal gazette for the département of the registered office, then files for immatriculation, meaning registration, on the Guichet unique, the single online company formalities portal at formalites.entreprises.gouv.fr, which forwards the file to the Registre national des entreprises. The English-language service-public guide to companies explains the filing contents, supporting documents and proof of identity required, and families should follow that official procedure rather than paper shortcuts that the registry no longer accepts. Registration produces aKbis, meaning the official company identity certificate, and a SIREN number. Only then can the SCI open a French bank account in its own name, take out insurance and sign the acte authentique, meaning the notarial deed of purchase, before the notaire. Buying the house first in personal names and transferring it to a later SCI wastes the 5.8 percent buyer duties and the notaire fees paid on the first purchase, then adds contribution duties, so the order matters: form the SCI first, fund it with documented transfers, then let the SCI buy. Keep every transfer slip, loan agreement and foreign-exchange receipt, because the notaire must verify the origin of funds under anti-money-laundering rules and British buyers paying from several UK accounts face the longest checks.
Fifth, the family organises proof from day one. Numbered share certificates or a share register, signed statuts with all annexes, minutes of the first meeting appointing the gérant and authorising the purchase and the borrowing, the shareholder loan agreements with interest and repayment terms, the bank statements showing each apport, the insurance policies in the SCI name, the yearly 2072 return and each associé tax notice: these papers decide later disputes. Photograph meter readings, keep invoices for works with the builder’s SIRET number, and store French-language originals with English translations in one shared folder that every associé can access. When siblings contribute unequally, record whether the extra money is a gift, a loan or an advance on inheritance, with signatures and dates, because five years later nobody remembers the phone call in which it was allegedly agreed. Families that arrive with this file settle disagreements in one meeting. Families without it pay experts to reconstruct history at 200 euros an hour.
II. How Is Your Family SCI Taxed in France and How Do You Leave It or Challenge the Bill?
A. How are SCI rents, gains and gifts taxed for British owners after Brexit?
The default tax treatment surprises many British families, because the SCI itself is ignored for income tax and each associé is taxed directly. Article 8 of the General Tax Code states that members of civil companies which have not opted for corporation tax are “personnellement soumis à l’impôt sur le revenu pour la part de bénéfices sociaux correspondant à leurs droits dans la société”, meaning personally liable to income tax on the share of company profits matching their rights in the company. Read the official text of Article 8 of the General Tax Code on Légifrance. The same article adds that where shares are split, “l’usufruitier est soumis à l’impôt sur le revenu pour la quote-part correspondant aux droits dans les bénéfices que lui confère sa qualité d’usufruitier”, meaning the usufruitier pays income tax on the profit share his usufruit gives him, while the bare owner pays nothing on that slice. Concretely, an SCI that lets its Provençal house unfurnished for 18,000 euros of gross rents with 6,000 euros of deductible charges leaves 12,000 euros of taxable rental profit. A mother holding 60 percent declares 7,200 euros in France under the revenus fonciers, meaning rental-income, schedule, and each child holding 20 percent declares 2,400 euros. The SCI files its own information return, form 2072, whose filing guide is published by the French tax administration under the title how to declare the results of an SCI, with the blank forms available as form 2072-S-SD for property companies outside corporation tax. Each associé then reports the share in his or her French income-tax return, and a British-resident associé reports the French-source rents to HM Revenue and Customs as well, claiming relief under the France-United Kingdom double-tax treaty so the same rent is not taxed twice. A family that lets the house furnished on a regular basis risks reclassification of the activity as commercial, which can push the SCI towards corporation tax with different accounting, so the letting method should be decided with the notaire before the first booking platform listing goes live.
Gifts of SCI shares follow the ordinary French gift-tax machinery, with one advantage and one trap. The advantage is divisibility: parents can give a few shares each year rather than a fraction of the house itself, using allowances progressively. Article 779 of the General Tax Code provides that “Pour la perception des droits de mutation à titre gratuit, il est effectué un abattement de 100 000 € sur la part de chacun des ascendants et sur la part de chacun des enfants vivants ou représentés”, meaning that for gift and succession duties each living or represented child benefits from a 100,000 euro allowance on the share received from each parent. See the official text of Article 779 of the General Tax Code on Légifrance. A father and mother who give SCI shares worth 200,000 euros to each of two children can therefore shelter large amounts when both parents give and allowances are renewed after fifteen years, provided the gifts are executed by notarial deed, registered within one month and disclosed in later returns. Our detailed walkthrough for British owners gifting a French home to children explains the deed, the valuation evidence and the challenge routes that apply equally when the gift concerns shares rather than the house directly. The trap is valuation: the tax office values the shares by reference to the underlying property, then applies a discount, known as décote, for minority holdings, illiquidity and occupation, typically between 5 and 20 percent depending on the file. A discount claimed without a valuer report, comparable sales and a clear method is the first line the tax office deletes on reassessment. Families should commission an independent valuation, photograph defects, keep the diagnostics file and attach the method to the deed, so the figure can be defended three years later when memories have faded.
Succession, meaning inheritance, needs the same honesty. SCI shares are movable assets, yet the house itself sits in France, French succession duties apply to French-situated property rights, and French forced-heirship rules protect children. Article 912 of the Civil Code defines that “La réserve héréditaire est la part des biens et droits successoraux dont la loi assure la dévolution libre de charges à certains héritiers dits réservataires, s’ils sont appelés à la succession et s’ils l’acceptent”, while “La quotité disponible est la part des biens et droits successoraux qui n’est pas réservée par la loi et dont le défunt a pu disposer librement par des libéralités”, meaning that the reserved share is the portion the law guarantees to protected heirs free of charges, and the disposable portion is what the deceased could freely give away. Read Article 912 of the Civil Code on Légifrance. Article 913 of the Civil Code then fixes the portions: gifts cannot exceed half the estate with one child, one third with two children, or one quarter with three or more children, and it adds a compensatory levy where the deceased or at least one child is, at death, a national of a European Union member state or habitually resident there while the applicable foreign law offers children no reserve mechanism. See Article 913 of the Civil Code on Légifrance. For a British family this nuance is decisive after Brexit. A British father living in Surrey who chooses English law in his will to govern his French SCI shares, with children also living in England, may fall outside the compensatory levy as neither he nor the children are European Union nationals or residents there; but if one child has settled in Lyon, that child can claim a levy on the French-situated assets to restore the French reserved rights. The European Succession Regulation continues to apply in France, so habitual residence points to French law unless the will contains a professio juris, meaning a choice-of-law clause in favour of the testator’s nationality, and even a valid choice does not remove French tax. Every British holder of SCI shares should therefore sign a French will alongside the English will, with each will expressly limited to its territory, choose the governing law consciously, and review the choice after every move, birth or divorce. The first steps after a death in the family, from death certificates to the notaire inventory, are described in our guide written for British families facing a death in France, and the timetable there applies whether the deceased held the house directly or through shares.
Sales complete the picture and produce the largest bills. When the SCI sells the house, the gain is computed at the level of the associés under the private capital-gains regime if the SCI never opted for corporation tax, with holding-period reliefs, surcharges for high gains and social charges layered on top, all declared by the notaire on completion through the capital-gains return. When an associé sells shares instead, the buyer pays registration duty under Article 726 of the General Tax Code, which taxes at 5 percent transfers of interests “dans des personnes morales à prépondérance immobilière”, meaning in entities whose assets are predominantly French real estate or rights therein. Read Article 726 of the General Tax Code on Légifrance. On a 300,000 euro share sale that duty reaches 15,000 euros before any capital-gains tax for the seller, which is why families sometimes sell the house from inside the SCI rather than selling the shares, or stagger gifts of shares before any sale so the gain accrues partly to children with allowances. Non-resident sellers face French withholding operated by the notaire, appoint a fiscal representative where the amount requires one, and then claim the treaty credit in the United Kingdom with the French assessment as proof. The comparison between selling the house and selling the shares, with worked exemption paths, is set out for direct owners in our analysis of how British owners sell a French home and claim exemptions, and an SCI family should run both calculations before signing anything, because the cheaper route depends on holding period, works receipts and the buyers financing.
B. How do you leave the SCI, value your shares and challenge a tax reassessment?
Family harmony rarely survives forever, and the SCI statutes should plan the exit before anyone wants it. Article 1869 of the Civil Code states that “Sans préjudice des droits des tiers, un associé peut se retirer totalement ou partiellement de la société, dans les conditions prévues par les statuts ou, à défaut, après autorisation donnée par une décision unanime des autres associés. Ce retrait peut également être autorisé pour justes motifs par une décision de justice”, meaning that any shareholder may withdraw fully or partly under the articles or, failing that, with the unanimous consent of the others, and that a court may authorise withdrawal for good cause. Read Article 1869 of the Civil Code on Légifrance. The same article gives the departing shareholder a right to repayment of the value of his rights, fixed amicably or under Article 1843-4. Well-drafted family articles therefore provide three paths: a voluntary withdrawal with six months notice and payment over two or three annual instalments secured by a guarantee; a forced buyout where a shareholder in breach, bankruptcy or divorce must offer shares first to the family, known as a clause d’agrément with pre-emption; and a deadlock procedure with mediation before any court filing. They also state who keeps the use of the house during the exit year, who pays the taxe foncière, meaning the French property ownership tax, and the insurance, and how holiday weeks are allocated until payment completes. Without these clauses, the sibling who wants to leave keeps paying charges for a house he no longer visits, while the sibling who stays enjoys the pool and refuses the valuation.
When consent is refused, the courts apply a flexible test that British families should understand. In a Rennes family dispute decided on 6 January 2025 concerning the SCI Cassard-Enjourbault, case number 22/06635, the court recalled the text of Article 1869 and held that case law now assesses good cause subjectively, stating that “la jurisprudence apprécie désormais le juste motif de retrait de façon subjective, c’est-à-dire par rapport à la situation personnelle de l’associé”, meaning that courts judge good cause from the personal situation of the shareholder, for example financial strain, exclusion from decisions or lasting disagreement between shareholders. The full decision is published as Judgment of 6 January 2025, case 22/06635, on courdecassation.fr. In that case a sister holding 6,001 of 18,042 shares faced a brother who controlled the company as sole gérant, opposed the withdrawal resolution, then tried to impose his own valuation method through experts of his choosing; the court authorised her full withdrawal, annulled the imposed resolutions and reminded the parties that failing agreement the valuation follows Article 1843-4. For a British family the lesson is practical: keep copies of refused meeting requests, unanswered emails about accounts, distributions voted without payment and decisions taken without notice, because a judge weighs that file when deciding whether affectio societatis, the shared will to remain partners, has genuinely disappeared. A shareholder who simply regrets the purchase price without any breakdown in relations will struggle, while a parent taxed each year on rental profits that are never distributed, excluded from management and unable to sell, presents the classic profile the courts accept. Note that the departing shareholder generally keeps shareholder status until actually repaid, so interest on late payment and continued voting rights can be claimed.
Valuation is where most exits succeed or collapse. Article 1843-4 of the Civil Code provides that “la valeur de ces droits est déterminée, en cas de contestation, par un expert désigné, soit par les parties, soit à défaut d’accord entre elles, par jugement du président du tribunal judiciaire”, meaning that disputed share value is fixed by an expert appointed by the parties or, failing agreement, by the president of the judicial court. Read Article 1843-4 of the Civil Code on Légifrance. The expert must apply any valuation rules the articles or side agreements contain, so families should write the method in advance: net asset value based on an estate-agent or valuer appraisal of the house, minus loans and deferred tax, plus or minus a defined minority discount and an occupation adjustment where a parent lives rent-free. The Court of Cassation, Commercial Chamber, 15 January 2013, appeal number 12-11.666, concerning the SCI of 6 rue de l’Abreuvoir, holds that “la valeur des droits sociaux de l’associé qui se retire doit être déterminée à la date la plus proche de celle du remboursement de la valeur de ces droits”, meaning the shares of a withdrawing shareholder must be valued at the date closest to actual repayment, not at the date the court authorised the withdrawal. The ruling is identified by ECLI:FR:CCASS:2013:CO00033 on Légifrance. In rising markets that sentence transfers the intervening price growth to the departing shareholder; in falling markets it protects the company. An expert who values at the wrong date commits what courts call erreur grossière, meaning gross error, and the report can be set aside with a new expert appointed. Families should therefore photograph the property at exit, commission a dated appraisal, disclose works and leases, and never sign a private valuation imposed by the majority without independent advice.
Tax reassessments follow a separate track with strict deadlines that British owners often miss because the letter arrived at the French house while they were in London. A proposition de rectification, meaning a proposed tax correction, typically gives thirty days to respond with documents and arguments, extendable once on request; silence becomes acceptance. The reply should attach the valuation report, bank slips, loan agreements, invoices, diagnostics and the 2072 returns, and answer each adjustment line by line, because a general protest letter carries no weight. If the administration maintains the correction, it issues an avis de mise en recouvrement, meaning a collection notice, which opens the formal claim period: a réclamation contentieuse, meaning a written tax claim, sent by tracked post or through the impots.gouv.fr messaging service, generally before 31 December of the second year following the assessment for income and local taxes. The claim must state the tax, the amount disputed, the legal grounds with article numbers, and attach the assessment and the evidence. The administration has six months to answer; silence then allows an appeal to the tribunal administratif, meaning the administrative court, within two months. Throughout, the family should request a sursis de paiement, meaning a stay of payment, where the claim allows it, so bailiffs do not act while the dispute runs. Interest for late payment and penalties for bad faith or undeclared accounts can exceed the principal, so early disclosure and a reasoned position usually cost less than a brave refusal followed by penalties. Where the dispute concerns the market value of shares or of the house, a second independent appraisal commissioned after the correction, with dated photographs and at least three comparable sales within a few kilometres, regularly halves the adjustment or secures a settlement.
Three mistakes return in almost every British file. First, mixing personal money with company money: parents pay builders from a UK personal account, children reimburse in cash, and nobody records the movements, so the tax office treats unexplained credits as gifts and the siblings treat them as loans. Second, forgetting the annual life of the company: no meeting, no minutes, no 2072, no distribution vouchers, until the year of the dispute when the family fabricates five years of minutes in one evening, which fools nobody. Third, signing English-language side letters that contradict the French statuts, for instance promising a child the whole house while the statuts give equal shares, because the French court and the French tax office apply the French registered deed first. Each mistake has the same cure: one bank account for the SCI, one shared folder with originals, one yearly meeting held by video with written minutes in both languages, and one French adviser who reviews the file before signatures rather than after assessments.
Conclusion
A family SCI remains a sound vehicle for British families buying and keeping a French holiday home after Brexit, provided it is treated as a real company rather than a label on the deeds. Buy through it when several family members contribute, when parents want to gift shares gradually, or when co-owning siblings need written decision rules; buy in your own names when a single owner with no transmission plan wants the simplest paperwork. Form the company before the purchase, appoint a gérant with defined powers, register through the Guichet unique, fund every contribution with traceable transfers and keep minutes, loan agreements and valuations from the first day. Accept the tax logic of translucency under Article 8, file form 2072 each year, declare each share of rents in France and in the United Kingdom with treaty relief, use the 100,000 euro allowances for gifts with notarial deeds and independent valuations, and align the French and English wills with a conscious choice of governing law. When a shareholder must leave, follow the articles, seek unanimous consent, then ask the court for withdrawal for good cause with a documented file, and insist on an Article 1843-4 valuation at the date closest to repayment. When the tax office corrects the file, answer within thirty days with evidence, file a reasoned claim before the deadline and appeal to the administrative court if needed. Families that follow this discipline keep the house, the holidays and the inheritance they bought it for. Families that improvise discover that French property law rewards paperwork and punishes memory.
Need a quick opinion on your case?
A telephone consultation within 48 hours with a lawyer of the firm can clarify whether an SCI suits your family purchase, how to structure shares and loans, or how to answer a French tax correction. Call +33 6 46 60 58 22 or write through the contact page of the firm. The firm advises British families on French property, tax and succession from Paris and across Île-de-France, in English, with French deeds prepared by the notaire and court deadlines monitored in both languages.