Patrick Delas is a Solicitor (England & Wales) and Avocat au Barreau de Paris. 

His specialist work is Private International Law and includes advising on French and cross-border tax issues (Inheritance Tax, Capital Gains Tax, Wealth Tax and trust reporting obligations). 

Patrick regularly gives talks to the legal profession in Britain and in Europe. 

Patrick has contributed to Private Client Business (Thomson-Reuters) and LexisNexis. 

Patrick is a member of LEXUNION, STEP and accredited consultant to CRIDON LYON. 

Patrick studied Law at the University of Bordeaux where he obtained a DEA (Droit Privé) in 1991. 

Patrick practised at FIDAL Bordeaux from 1992 to 2002 and FIDAL Direction Internationale in 2002 and 2003. He joined Russell-Cooke in 2004. 

Patrick qualified as an Avocat in 1995 and as a Solicitor in 2007.

  • B Bank Plc: Advice on the relevance of holding French residential property through SCI and off-shore trust. Advice on French corporate law (SCI). Advice on the members’ personal liability under French law with regard to ISF, CGT and IHT.
  • P Ltd: Advice on the structure of ownership of a French property by an Anglo-American company through a Cayman Island subsidiary in view of its occupation by the company’s directors.
  • B Ltd/The C Trust: Advice on the position with regard to the transfer of a French property title from a UK Limited Company to an offshore trust company further to a French tax enquiry.
  • Mr & Mrs LJ: Advice on the tax exposure of an Icelandic national potentially resident of the Caribbean holding French property with reference to Art 164 C CGI.
  • University of Bordeaux, obtaining a DEA (droit privé) in 1991
  • Avocat in 1995
  • Solicitor in 2007
  • Volte face

Taxation Magazine (Lexis/Nexis) Jan 07, 2022 · Mar 7, 2022Taxation Magazine (Lexis/Nexis) · Jan 07, 2022 · Mar 7, 2022

Patrick Delas updates readers on the French Government's policy reversal on increased social security contributions exposure for UK residents selling a second home in France, and the potential reimbursement available to them.

  • Want of knowledge and approval French-style

Private Client Business (Thomson Reuters) Jan 6, 2022

Under French law a holographic will is generally recognised as an effective disposition of the writer’s estate on death. But a recent decision of the Cour de cassation has upheld a challenge to such a will on the ground that the testator did not understand the language in which it was written. 1 In doing so, the Court overruled an earlier decision of the Appeal Court ( Cour d’appel). Some readers, including this one, may have greater sympathy with the Cour d’appel than the Cour de cassation in regard to this decision, and indeed with the deceased person’s sister who was disinherited by it. He left an accurate German translation of the French document with it, and he could therefore be said to have understood perfectly what the French one stated.

  • Reserved rights for European citizens under French law

Private Client Business (Thomson Reuters) Jan 6, 2022

This article explores the effect of a recent decision of the Conseil constitutionnel in France, potentially expanding the reserved rights of a deceased person’s children. It is capable of affecting the succession to any property in France whenever any of the relevant members of the family has the required connection with the EU, not just France. Anecdotally, it is said that several British citizens have taken Irish nationality in the wake of Brexit, and other Member States may have entertained similar applications as well. A family that includes any such person is in danger of being affected by the decision. Or is this irrelevant because of the Succession Regulation?

  • A notary is (generally) not a court

Monday, February 13, 2021 STEP JOURNAL

Patrick Delas explores a recent Court of Justice of the European Union case that examined jurisdiction and applicable law in matters of succession

  • C’est la vie !

Publication date February 11, 2021 publication description Taxation International (Lexis/Nexis)

Publication description Patrick Delas explains that UK residents looking to sell their French second home are seeing their capital gains tax exposure significantly increased by the end of the Brexit transition period on 31 December 2020.

  • A notary is not a "court" (very often)

Publication date Sep 4, 2020 publication description Private Client Business P.C.B. (2020) No.5 Pages 218-221

Publication description Notes EE (C-80/19) (ECJ) on whether, in the context of Lithuanian proceedings, a notary was a "court" and notarial deeds "decisions" within Regulation 650/2012 (the Succession Regulation) art.3 for the purpose of choice of law issues arising in a cross-border succession case. Considers the concept of habitual residence, and the extent to which applicable law and jurisdiction may be determined by the parties concerned, and not habitual residence.

  • Estate planning in the European context

Publication date Mar 31, 2020 publication description Butterworth (Lexis/Nexis) Wills, Probate and Administration - Division A3 chapter 1

Publication description An introduction to estate planning in a UK/EU background with reference to Private International Law, EU regulations, matrimonial property regimes, wills and trusts.

  • European: jurisdiction and proper law under the Succession Regulation

Publication date Aug 13, 2019 publication description Private Client Business P.C.B. (2019) No.4 Pages 115-116

Publication description Reviews French cases involving issues of jurisdiction and applicable law under Regulation 650/2012 (Succession Regulation). Discusses the matters covered in the Nanterre High Court's pre

  • Notre Dame—restoration of heritage property and foreign donations

Publication date Jun 5, 2019 publication description LexisNexis

Publication description In the wake of the Notre Dame Cathedral fire in Paris, Patrick Delas examines the implications that the fire may have on the restoration of buildings of national heritage and how Brexit could

  • French succession law: Ça n’finira jamais

Publication date Apr 1, 2019 publication description Trusts & Estates Law and Tax Journal

Publication description The dispute over Johnny Hallyday’s estate is an example of the problems that can arise with international estates.

  • French capital gains tax - seven years of turmoil

Publication date Mar 8, 2019 publication description Private Client Business P.C.B. (2019) No.2 Pages 41-49

Publication description Capital Gains Tax: Contributions: Double Taxation: Foreign Property: France: Non-Residents: Taper Relief

  • UK-France estate planning—introduction

Publication date Mar 8, 2019 publications description Lexis@PSL

Publication description An introduction to French estate duties - Impact of UK-France Convention of 21 June 1963