Individuals are subject to French tax on a worldwide basis where their domicile fiscal is situated in France. 

Domicile, considered here in the civil law sense of the term, generally corresponds to the individual's habitual residence.

Senior associate Patrick Delas appears in Lexis PSL with an analysis of cross-border estate planning between the UK and France. 

UK-France estate planning is available to read on the Lexis PSL website via subscription. 

Patrick is a dual qualified solicitor and avocat au barreau de Paris. His specialist work includes advising on French and cross-border legal and tax issues including inheritance tax, capital gains tax, wealth tax and trust reporting obligations.