In France, there are several types of marital unions: - Free union an informal union (that does not confer inheritance rights) - The civil solidarity pact or PACS, which is a registered partnership (that confer very few rights in the inheritance) - And marriage. They all are available to same-sex couples. The PACS can [...]
Usufruct arrangements do not exist under English law, but their creation and existence can, depending on the circumstances, give rise to tax and legal implications which should be considered when determining if they are an appropriate estate planning tool. The creation of a usufruct arrangement by a British individual (UK resident and domiciled) during [...]
