Categories: Taxation

EXPATRIATES AND THE MARRIAGE CONTRACT

&amp;NewLine;<h2 class&equals;"wp-block-heading">EXPATRIATES AND THE MARRIAGE CONTRACT<&sol;h2>&amp;NewLine;&amp;NewLine;&amp;NewLine;&amp;NewLine;<p>To ensure the permanence of the matrimonial property regime, it is advisable for expatriate spouses to draw up a contract prior to the marriage in order to precisely determine the applicable law and matrimonial property regime;<&sol;p>&amp;NewLine;&amp;NewLine;&amp;NewLine;&amp;NewLine;<h3 class&equals;"wp-block-heading" id&equals;"anchor-0">Is it possible to draw up a marriage contract abroad?<&sol;h3>&amp;NewLine;&amp;NewLine;&amp;NewLine;&amp;NewLine;<p>Because of the diversity of foreign domestic legislation and rules of private international law&amp;comma; the question of matrimonial property regime is complex and arises throughout the marriage&amp;period; During the marriage&amp;comma; the spouses may change nationality&amp;comma; domicile or acquire property in different countries&amp;period; <&sol;p>&amp;NewLine;&amp;NewLine;&amp;NewLine;&amp;NewLine;<p>The marriage contract&amp;comma; acte authentique&amp;comma; can be drawn up with a local notary or before a notary in France&amp;period;<&sol;p>&amp;NewLine;&amp;NewLine;&amp;NewLine;&amp;NewLine;<h3 class&equals;"wp-block-heading" id&equals;"anchor-1">Which laws can be chosen &amp;quest;<&sol;h3>&amp;NewLine;&amp;NewLine;&amp;NewLine;&amp;NewLine;<p>The EU regulation of June 24, 2016 came into force on January 29, 2019&amp;period; Regarding the choice of the law applicable to their matrimonial regime&amp;comma; according to Article 22 of the regulation&amp;comma; spouses may designate &amp;colon;<&sol;p>&amp;NewLine;&amp;NewLine;&amp;NewLine;&amp;NewLine;<ul class&equals;"wp-block-list"><li>the national law of one of the future spouses at the time of designation&amp;period;<&sol;li><li>the law of the State of habitual residence of one of the future spouses at the time of designation&amp;comma;<&sol;li><&sol;ul>&amp;NewLine;&amp;NewLine;&amp;NewLine;&amp;NewLine;<h3 class&equals;"wp-block-heading" id&equals;"anchor-2">Is the celebration of a marriage abroad valid in France &amp;quest;<&sol;h3>&amp;NewLine;&amp;NewLine;&amp;NewLine;&amp;NewLine;<p>Some foreign codes may include several legal regimes, or provide that at the time of the celebration of the marriage, the spouses may express their will in favor of a specific regime. This option for a matrimonial regime at the time of the celebration of the marriage, made by the spouses before a foreign civil registrar, represents a valid choice of law and regime, as long as this option is made in accordance with the provisions of the domestic legislation applicable to the place of celebration of the marriage;<&sol;p>&amp;NewLine;&amp;NewLine;&amp;NewLine;&amp;NewLine;<p>This option must be assessed for spouses married between September 1, 1992 and January 29, 2019, in view of the limited choice of law provided for in Article 3 of the Hague Convention&amp;period; <&sol;p>&amp;NewLine;&amp;NewLine;&amp;NewLine;&amp;NewLine;<p>For spouses married since January 29, 2019 according to the<a rel&equals;"noreferrer noopener" href&equals;"https&colon;&sol;&sol;eur-lex&period;europa&period;eu&sol;legal-content&sol;fr&sol;txt&sol;&quest;uri&equals;celex&percnt;3a32016r1103" target&equals;"&lowbar;blank"><strong><span style&equals;"text-decoration&colon; underline&semi;">article 22 paragraph 1 of the EU regulation of June 24, 2016<&sol;span><&sol;strong><&sol;a>But if it is valid, the regime chosen by the spouses must be applied in the same way as a marriage contract, provided the formal requirements are met&amp;period; <&sol;p>&amp;NewLine;&amp;NewLine;&amp;NewLine;&amp;NewLine;<p>However, to make use of this option, it is necessary to determine whether the spouses can be governed by the law of the country where the marriage is celebrated&amp;period; If we take the example of Portugal&amp;comma; in the case of a couple&amp;period; Madame is Portuguese&amp;comma; Monsieur is French&amp;period; The choice of Portuguese law and the Portuguese regime of separation of property&amp;comma; is perfectly valid and it is appropriate to consider that the spouses are placed under the Portuguese regime of separation of property&amp;period; The choice of Portuguese law and the Portuguese regime of separation of property&amp;comma; is perfectly valid and it is appropriate to consider that the spouses are placed under the Portuguese regime of separation of property&amp;period; <&sol;p>&amp;NewLine;&amp;NewLine;&amp;NewLine;&amp;NewLine;<p>The same would apply to a French couple living in Porto&amp;period; In these two cases&amp;comma; either the national law of one spouse or the law of the domicile allows connection to Portuguese law&amp;period; <&sol;p>&amp;NewLine;&amp;NewLine;&amp;NewLine;&amp;NewLine;<h3 class&equals;"wp-block-heading" id&equals;"anchor-3">If the marriage takes place abroad, special formalities are required &amp;quest;<&sol;h3>&amp;NewLine;&amp;NewLine;&amp;NewLine;&amp;NewLine;<p>If you're getting married in <a rel&equals;"noreferrer noopener" aria-label&equals;"portugal &lpar;opens in a new tab&rpar;" href&equals;"https&colon;&sol;&sol;alfimmobilier&period;com" target&equals;"&lowbar;blank">Portugal<&sol;a>When transcribing your marriage at the French Consulate in Lisbon, you will need to indicate that you have drawn up a marriage contract&amp;period; so that this can be mentioned in the margin of the marriage certificate&amp;period; <&sol;p>&amp;NewLine;&amp;NewLine;&amp;NewLine;&amp;NewLine;<p>The existence of the marriage contract will also be mentioned on the family record book given to the interested parties&amp;period; <&sol;p>&amp;NewLine;

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