Review of the finding of enforceability of a foreign decision

The Regulation determines jurisdiction, recognition and enforcement of judgments in civil and commercial matters within the Member States of the European Union (EU).
The regulations determine the jurisdiction of the courts in civil and commercial matters. It stipulates that decisions rendered in a Member State of the European Union (EU) are recognized in the other Member States, without the need to resort to any procedure except in the event of a dispute. A declaration relating to the enforceability of a decision must be issued after a simple formal check of the documents provided, without the court being able to automatically raise one of the grounds for non-execution provided for by the regulation.

The regulations do not cover tax, customs or administrative matters or the following matters:

– the status and capacity of natural persons, matrimonial regimes, wills, successions;
– bankruptcies;
– social Security;
– arbitration.

Summary :

I – COUNCIL REGULATION (EC) N°44/2001 OF 22 DECEMBER 2000 ON JURISDICTION, RECOGNITION AND ENFORCEMENT OF JUDGMENTS IN CIVIL AND COMMERCIAL MATTERS

II – THE JUDGMENT OF APRIL 12, 2012 OF THE FIRST CIVIL CHAMBER OF THE COURT OF CASSATION

III – DIFFICULTIES IN ENFORCING FOREIGN DECISIONS CONCERNING COLLECTIVE PROCEEDINGS

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Management

All heritage professionals are now asking themselves the question: should their rental investments be housed in a real estate company (SCI) subject to corporation tax?

There are almost only advantages to being subject to corporation tax, rather than acquiring a bine directly or through a classic SCI, subject to income taxation. The reason is mainly due to the tax burden, which is much lower for companies than for individuals.

1. Why land revenue is not a good option?

Whether directly or through an SCI subject to income tax (IR), the rents collected are added to the current income of the partners (calculated in proportion to their participation in the capital of the SCI) and its taxed according to their marginal tax bracket. For taxpayers subject to the marginal rate of 30%, the tax thus amounts to 47.20%, social security contributions of 17.20% included.

Regarding an SCI subject to corporation tax (IS), a change of scenery: profits are taxed at 15% up to EUR 38,120 per year (an amount that few landlords exceed), 28% beyond that. The main drain comes later, when the company distributes its results in the form of dividends. The partner then incurs the single flat-rate levy of 30%, including social security contributions. If it is possible to submit this income to the progressive scale, this is only interesting for people with little or no tax. In fact, the partner of an SCI subject to corporate taxation pays almost no tax during the life of the company.

2. What are the possible decisions?

Here is another highlight of the corporate income tax regime. With this choice, you can depreciate the value of the property, i.e. each year part of its price from the income collected. For an apartment of 300,000 EUR, for example, approximately 15,000 EUR will be deducted from the rents collected in the first year. The SCI will then post a negative accounting result, or a very slightly positive one, even though the rents will feed its cash flow well. It will therefore not be taxable, generally for several years.

In addition to depreciation, there are deductions that reduce taxable income, which are much more generous for corporation tax. Indeed, lessors subject to income tax can only deduct from their income loan interest, rental charges and distributions, while those resorting to corporation tax benefit from much more extensive possibilities. They also have the possibility of deducting the costs and rights of acquisition as well as the improvement work undertaken, for example, for the modernization of an old building. This further reduces the tax base, and therefore any tax due.

3. Which capital gains tax?

If you intend to resell the property to use the capital for other purposes, after a few years, the situation changes. Holding directly or through an SCI for income tax is often less penalizing than that carried out through an SCI for corporation tax. This, for two reasons.

First, only the actual capital gain is taxable, i.e. the difference between the resale price and the purchase price (plus acquisition costs and work).

You then benefit from an annual allowance which reduces the taxable capital gain. You are exempt from tax on it after 22 years of ownership, as well as social security contributions beyond 30 years.

With the SCI subject to corporation tax, the capital gain is calculated differently, with the realized depreciation being deducted from the purchase price. It will be considered that the purchase price of a property purchased for EUR 100,000, on which EUR 20,000 has been written off, will be EUR 80,000. As a result, the taxable capital gain is still very significant even if the price of the property has not changed.

However, this handicap must be put into perspective. The objective of a holding through an SCI for corporation tax should not be resale, then dissolution at the end. It is conceived from the perspective of long conservation – even if it means selling other purchases – followed, or not, by a transmission of the heritage.

Civil real estate companies

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The limits of the brackets of the scale would be revalued

The tax scale, as defined in article 197,1-1 of the CGI (Code général des impôts), would not change for the 2019 income. It would still have five brackets with respective tax rates of 0%, 14%, 30%, 41% and 45%. Only the limits of each of these brackets would be increased in the same proportion as the foreseeable increase in prices excluding tobacco for the year in question, i.e. 1%.

This scale would be as follows for a family quotient of one unit, before application of the cap on the effects of the family quotient.

Fraction of taxable income (one share)	Rates
Not exceeding EUR 10 064	0 %
From EUR 10,064 to EUR 27,794	14 %
From EUR 27,794 to EUR 74,517	30 %
From EUR 74,517 to EUR 157,806	41 %
More than EUR 157,806	45 %

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Contact us quickly to manage and optimize your taxes

Taxpayer, or taxpayer in French, defines the person, natural or legal (company) who is subject to taxes. The Brahin law firm in Nice specializes in supporting taxpayers in Nice and on the Côte d’Azur. Whether you are a French citizen or not, you may be subject to taxation in France.

Taxpaying in Nice? How does it work in France?

In France, several taxes are applied. For example, there is simply the VAT (Value Added Tax). This tax can go up to 20% for most goods and services. It is paid by the taxpayer directly upon purchase and collected by the company that markets the good or service. Then, the company must pay this amount back to the state.

If you run a business, it is important to be accompanied by experts such as the cabinet Brahin, to be sure to optimize your business and meet legal obligations.

Taxpayer: taxes related to housing

If you own your property in the town of Nice, for example, you are liable for property tax in Nice. It is a local tax, which every owner must pay once a year. It is calculated on the cadastral rental value of the property. You will therefore pay in property tax, the amount of approximately 6 months of potential rent, if your property was for rent.

In addition to the property tax, the housing tax. It is to be paid for any taxpayer who lives in a dwelling. The owner must therefore also pay his housing tax if he lives in his own accommodation.

If you are a tenant in Nice, you are not affected by the property tax… But you are still a taxpayer in Nice with the housing tax. For example, if you rent an apartment or a house on the Côte d’Azur, you do not pay the property tax, it is the owner of the property who pays it. However, living in the town, you are a taxpayer in Nice, so you must pay the housing tax. The calculation is made on the same basis with the rental value of the property.

Income tax for taxpayers

If you are an employee in France, you are a taxpayer of a
income tax. The latter is calculated according to your salary and your family situation (single or married, with or without children). Some situations are more advantageous than others, so it is important to get good advice to optimize your taxes. The Brahin law firm will study your personal situation and offer you the best possible solution.

Business taxes

If you are the manager of a company in Nice or in France, other taxes are inherent to your activity. It is therefore essential to inform yourself about your obligations and especially about the possible optimizations as a taxpayer in Nice. The savings over a few years can be significant with the right advice from experts in the field.

Contact us quickly to manage and optimize your taxes

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Contact us quickly to manage and optimize your taxation

The benchmark for tax lawyers in Nice is undoubtedly the Brahin law firm. With its many years of expertise, the Brahin law firm has built a solid reputation as a tax lawyer in Nice.

Tax lawyer: what is it ?

A tax lawyer, or tax lawyer in French, is a tax law professional. Its expert advice is aimed at companies or individuals wishing to take care of their taxation. More precisely, in order to ensure that you are perfectly in good standing with the tax authorities. But also, when possible, to implement a tax optimization strategy, always respecting the rules in force.

Why use a tax lawyer in Nice or on the Côte d’Azur?

A tax lawyer in Nice is in high demand. Indeed, Nice and the Côte d’Azur in general, represents a privileged place of life for many French and foreigners. Thus, from Nice to Cannes, via Antibes, there are many taxpayers seeking tax advice. Monaco is not left out. The Principality has its own tax rules that Brahin also masters, to provide you with the best possible support.
Thus, calling on a tax lawyer in Nice, and in particular the Brahin firm, means choosing experience and expertise in the matter. With many files handled on this subject every year, Maître Brahin and his team know the workings of the taxation, but also news and potential developments that must be taken into account.

Do you have to be rich to hire a tax lawyer?

The answer is no. We often imagine that the tax lawyer accompanies wealthy businessmen or celebrities known throughout the world… It is true, but fortunately they do not represent the majority of cases for a tax lawyer. Indeed, most clients advised for tax issues are managers of SMEs, for example, or executives, of which there are tens of thousands in France. It can also be an individual who has just inherited a property with high added value. Taxation concerns us all and its respect is necessary. Indeed, the consequences of poor tax management can be relatively serious. From a simple tax adjustment, this can sometimes go as far as criminal proceedings, with the consequences that this entails in terms of conviction. So don’t take any risks and get advice from Brahin.

Contact us quickly to manage and optimize your taxation

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THE CONDITIONS FOR THE ACQUISITION OF FRENCH NATIONALITY

1. Acquisition of French nationality by naturalization and declaration
2. Acquisition of French nationality by naturalization
3. Declaration of French nationality by marriage
4. Declaration of French nationality by a French ascendant
5. Declaration of French nationality by a French brother or sister

2. French nationality of a child
3. Child born in France to foreign parents
4. a) Acquisition of French nationality between the ages of 13 and 16
5. b) Acquisition of French nationality between the ages of 16 and 18
6. c) Acquisition of French nationality at age 18
7. Adopted child
8. a) Simple adoption
9. b) Plenary adoption

3. Reintegration into French nationality
4. Marriage with a foreigner
5. Change of nationality of parents
6. Exercise of certain public offices

1. Acquisition of French nationality by naturalization and declaration

1. Acquisition of French nationality by naturalization as of June 25, 2018

Naturalization is a method of acquiring French nationality that is not automatic. You must meet all the following conditions to acquire French nationality by naturalization.

Terms

1) Age

You must be of legal age to be naturalized (art. 21-22 al. 1 of the Civil Code).

However, you can submit your application from the age of 17, but your naturalization decree will only take effect when you reach majority.

The naturalization of a minor child, who has remained a foreigner although one of his parents has acquired French nationality, can be requested. The child must have resided in France with this parent for at least 5 years on the date of the request (art. 21-22 al. 2 of the Civil Code).

2) Residence in France

You must reside in France at the time of signing the naturalization decree. The notion of residence is broader than the usual notion of domicile. It implies that you must have the center of your material interests (particularly professional) and your family ties in France. If you live in France but your spouse and/or your children live abroad, you may be refused French nationality (art. 21-16 of the Civil Code).

The length of your stay in France depends on your situation.

Duration of residence required according to your situation

Situation	Duration of residence in France
General case (art. 21-17 of the Civil Code)	5 years
2 years of successfully completed studies to obtain a diploma from a French higher education establishment (art. 21-18 al. 1 of the Civil Code)	2 years
Contribution to the influence of France (art. 21-21 of the Civil Code)	2 years
Exceptional integration path (activities or actions carried out in the civic, scientific, economic, cultural or sporting fields, etc.) (art. 21-18 al. 2 and 3 of the Civil Code).	2 years
Military service in the French army (art. 21-19 §4 of the Civil Code)	No minimum duration
Voluntary enlistment in the French or allied armies, in time of war (art. 21-19 §4 of the Civil Code)	No minimum duration
Exceptional services to France (decree of naturalization taken after consulting the Council of State on a reasoned report from the competent minister) (art. 21-19 §5 of the Civil Code)	No minimum duration
Refugee status in France (art. 21-19 §6 of the Civil Code)	No minimum duration
Belong to a State of which at least one of the official languages ​​is French, and either have French as their mother tongue, or have attended school for at least 5 years in a French-language teaching establishment (art. 21-20 of the Code civil)	No minimum duration

By way of derogation, even if you live abroad, you can be naturalized by decree subject to fulfilling one of the following conditions (art 21-26 of the Civil Code):

• You carry out a public or private professional activity on behalf of the French State or an organization whose activity is of particular interest to the French economy or culture
• You are staying in Monaco
• You are doing your national service or are engaged in regular French army training
• You are a national service volunteer

If you live abroad, the assimilation of residence which benefits one of the spouses extends to the other and to their minor children, if they actually live together (art 21-26 al. 2 of the Civil Code) .

3) Regularity of stay

You must have a valid residence permit when you submit your application, unless you have the nationality of a country of the European Economic Area or if you are Swiss (art. 21-27 § 3 of the Civil Code).

You must not have been the subject of an expulsion order or a ban from French territory still in force (art. 21-23 and 21-27 of the Civil Code).

4) Adherence to the values ​​of the Republic

You must prove your assimilation to the French community, in particular in the following way:

• By your adherence to the essential principles and values ​​of the Republic (art. 21-24 of the Civil Code, Decree no. 93-1362 of 30 Dec. 1993, art. 33-2 and art. 37 and following, Decree . no. 2012-127 of 30 Jan. 2012)
• Through a sufficient knowledge of French history, culture and society (art. 21-24 of the Civil Code, Law no. 2003-1119 of 26 Nov. 2003).

5) Knowledge of the French language

You must prove that you have sufficient oral knowledge of the French language to enable you to deal with everyday situations (art. 21-24 and 21-24-1 of the Civil Code, Law no. 2011-672 of June 16, 2011, art 2).

6) Occupational integration

Professional integration is an essential condition for assimilation and integration in France (concerning the applicant’s resources or even art. 21-16 of the Civil Code).

However, it is assessed on the whole of the professional career and not only on your specific situation at the time of your request.

The nature of the employment contract (CDD, temporary contracts) is not an obstacle in itself as long as the activity provides sufficient and stable resources.

7) Morality and lack of criminal convictions

You must be of good character and morals (art. 21-23 al. 1 of the Civil Code).

You must not be in one of the following situations (see art 21-27 of the Civil Code):

• Have been sentenced in France to a sentence of at least 6 months in prison without suspension (except in the event of rehabilitation or deletion of the conviction on bulletin n°2 from your criminal record)</li >
• Have been convicted of a crime or misdemeanor constituting an attack on the fundamental interests of the Nation (except in the event of rehabilitation or erasure of the conviction of bulletin n°2 from your criminal record)</li >
• Have been convicted of an act of terrorism (except in the event of rehabilitation or erasure of the conviction in bulletin no. 2 from your criminal record).

Reference texts

• Civil Code: Articles 21-14-1 to 21-25-1 

Acquisition of French nationality by decision of the public authority

• Civil Code: articles 21-26 to 21-27-1

Provisions common to certain modes of acquisition of French nationality

• Civil Code: Articles 22 to 22-3 

Effects of acquiring French nationality

• Civil Code: Articles 27 to 27-3 

Administrative decisions

• Decree No. 93-1362 of December 30, 1993 relating to declarations of nationality, decisions on naturalization, reinstatement, loss, forfeiture and withdrawal of French nationality 

Articles 35 to 52

• Decree n°2012-127 of January 30, 2012 approving the charter of rights and duties of the French citizen 
• Order of 19 March 2015 relating to the procedures for examining naturalization applications 
• Circular of July 27, 2010 relating to the decentralization of the procedure for acquiring French nationality by decision of the public authority (pdf – 701.0 KB) 
• Circular of August 24, 2011 relating to the control of assimilation in the procedures for acquiring French nationality (pdf – 395.4 KB)
• Circular of November 30, 2011 relating to the level of knowledge of the French language required of applicants for French nationality (pdf – 1.1 MB) 
• Circular of October 16, 2012 relating to procedures for access to French nationality (pdf – 305.5 KB) 
• Circular of June 21, 2013 relating to access to French nationality (pdf – 478.5 KB) 
• The official site of the French administration https://www.service-public.fr/particuliers/vosdroits/N111

B. Declaration of French nationality by marriage

as of April 04, 2018

Marriage to a Frenchman has no automatic effect on nationality (art. 21-1 of the Civil Code).

The acquisition of French nationality is done according to the declaration procedure if a certain number of conditions are met (duration of the marriage, community of life, assimilation, etc.).

To acquire French nationality by declaration, all the following conditions must be met:

1) Spouse’s French nationality

Your spouse must be of French nationality on the day of your wedding and have retained French nationality since that date (art.21-2 al 1 of the Civil Code).

2) Validity of marriage

Only a valid marriage under French law, whether celebrated in France or abroad, allows the acquisition of French nationality. In particular, any marriage in which one of the spouses would be in a state of polygamy due to a previous undissolved marriage is excluded (Circular of the Ministry of Immigration of December 29, 2009 relating to the procedure for acquiring French nationality due to marriage, art. 147 of the civil code).

3) Length of marriage

You must have been married for 4 years to a Frenchman on the date of your declaration (art. 21-2 al. 1 of the Civil Code).

This duration is 5 years in the following 2 cases (art.21-2 al. 2 of the Civil Code):

• You have lived in France for less than 3 years continuously since your marriage;
• In the event of residence abroad, your spouse has not been registered in the consular registers for the duration of your cohabitation.

4) Place of the wedding

If your marriage was celebrated abroad, it must have been transcribed in the French civil status registers (Circular of the Ministry of Immigration of December 29, 2009 relating to the procedure for acquiring French nationality due to marriage).

5) Regular stay

You must be legally resident in France (provided with a temporary document or a residence permit) (art. 21-27 § 3 of the Civil Code).

You must not have been the subject of an expulsion order or a ban from French territory still in force (art. 21-23 and 21-27 of the Civil Code).
6) Community of life

The emotional and material community of life must not have ceased with your spouse since your marriage. (Circular of the Ministry of Immigration of December 29, 2009 relating to the procedure for acquiring French nationality by reason of marriage, articles 203, 212, 213, 214 and 215 of the Civil Code).

7) Oral knowledge of the French language

You must prove that you have sufficient oral knowledge of the French language to enable you to deal with everyday situations (corresponding to oral level B1 of the Common European Framework of Reference for Languages ​​of the Council of Europe) ( art.21-2 al 3 of the Civil Code, Law no 2011-672 of June 16, 2011, art 3).

In addition, applicants for naturalization must have sufficient knowledge of French history, culture and society (art. 21-24 of the Civil Code, Law no. 2003-1119 of Nov. 26, 2003) and adhere to the essential principles and values ​​of the Republic (art. 21-24 of the Civil Code, Decree no. 93-1362 of 30 Dec. 1993, art. 33-2 and art. 37 et seq., Decree no. 2012-127 of 30 Jan 2012)

8) Absence of criminal conviction

You must not be in one of the following situations (Article 21-27 of the Civil Code):

• Have been sentenced in France to a sentence of at least 6 months in prison without suspension (except in the event of rehabilitation or erasure of the conviction on bulletin n°2 from your criminal record)</li >
• Have been convicted of a crime or misdemeanor constituting an attack on the fundamental interests of the Nation (except in the event of rehabilitation or erasure of the conviction in bulletin n°2 from your criminal record)</li >
• Have been convicted of an act of terrorism (except in the event of rehabilitation or erasure of the conviction in bulletin no. 2 from your criminal record)

Reference texts

• Civil Code: articles 21-1 to 21-6 

Acquisition of French nationality by reason of marriage

• Civil Code: articles 21-26 to 21-27-1 

Provisions common to certain modes of acquisition of French nationality

• Civil Code: articles 26 to 26-5 

Declarations of nationality

• General Tax Code: Articles 958 to 959

Stamp duty

• Decree No. 93-1362 of December 30, 1993 relating to declarations of nationality, decisions on naturalization, reinstatement, loss, forfeiture and withdrawal of French nationality 
• Circular of November 30, 2011 relating to the level of knowledge of the French language required of applicants for French nationality (pdf – 1.1 MB) 
• Circular of August 24, 2011 relating to the control of assimilation in the procedures for acquiring French nationality (pdf – 395.4 KB) 
• Circular from the Ministry of Immigration of 29 December 2009 relating to the procedure for acquiring French nationality by reason of marriage (pdf – 1.9 MB) 
• The official site of the French administration https://www.service-public.fr/particuliers/vosdroits/F2726

C. Declaration of French nationality by a French ascendant

as of March 30, 2018

If you are a foreigner over the age of 65, ascendant direct from French and you have lived in France for at least 25 years, you can make a declaration of French nationality.

You must meet the following conditions as of the date of your return:

• Be over 65;
• Being the direct ascendant of a French person (parents, grandparents, great-grandparents);
• Reside in France on a regular basis (with a temporary document or a residence permit) and habitual for at least 25 years;
• Not to have been sentenced in France to a sentence of at least 6 months in prison without suspension (except in the event of rehabilitation or deletion of the conviction from bulletin n°2 from your criminal record);
• Not to have been convicted of a crime or misdemeanor constituting an attack on the fundamental interests of the Nation (except in the event of rehabilitation or erasure of the conviction of bulletin n°2 from your criminal record);
• Not to have been convicted of an act of terrorism (except in the event of rehabilitation or deletion of the conviction of bulletin n°2 from your criminal record);
• Not have been the subject of an expulsion order or a ban from French territory still in force.

Reference texts

• Civil Code: Articles 21-12 to 21-14

Declaration of French nationality by a French ascendant (article 21-13-1)

• Civil Code: articles 21-26 to 21-27-1 

Provisions common to certain modes of acquisition of French nationality

• Civil Code: articles 26 to 26-5 

Declarations of nationality

• General Tax Code: Articles 958 to 959

Stamp duty

• Decree No. 93-1362 of December 30, 1993 relating to declarations of nationality, decisions on naturalization, reinstatement, loss, forfeiture and withdrawal of French nationality 
• Circular of August 24, 2011 relating to the control of assimilation in the procedures for acquiring French nationality (pdf – 395.4 KB)

D. Declaration of French nationality by a French brother or sister as of April 05, 2018

If you are the brother or sister of a person who has acquired French nationality, you can, at your majority and under certain conditions, make a declaration of French nationality.

The conditions to be met relate to your brother or sister and yourself.

By your brother or sister

Your brother or sister must meet the following 2 conditions:

• Being born in France to foreign parents;
• Have acquired French nationality.

His French nationality must have been acquired in one of the following ways:

• At the age of majority, because of his habitual residence in France on that date and for a continuous or discontinuous period of at least 5 years since he was 11 years old;
• At 16, because of his habitual residence in France when he declared his nationality and for a continuous or discontinuous period of at least 5 years since he was 11;
• At the age of 13, at the request of his parents, due to his habitual residence in France for a continuous or discontinuous period of at least five years since he was 8 years old.

By yourself

You must meet the following conditions on the date of your declaration:

• Has usually resided in France since the age of 6;
• Reside in France on a regular basis (provided with a temporary document or a residence permit);
• Have completed compulsory education in France in an establishment that has signed an agreement with the State;
• Not to have been sentenced in France to a sentence of at least 6 months in prison without suspension (except in the event of rehabilitation or deletion of the conviction from bulletin n°2 from your criminal record);
• Not to have been convicted of a crime or misdemeanor constituting an attack on the fundamental interests of the Nation (except in the event of rehabilitation or erasure of the conviction of bulletin n°2 from your criminal record);
• Not to have been convicted of an act of terrorism (except in the event of rehabilitation or deletion of the conviction of bulletin n°2 from your criminal record);
• Not have been the subject of an expulsion order or a ban from French territory still in force.

Reference texts

• Civil Code: Articles 21-12 to 21-14 

Declaration of French nationality by a French brother or sister (article 21-13-2)

• 
  Civil Code: articles 21-26 to 21-27-1 

Provisions common to certain modes of acquisition of French nationality

• Civil Code: articles 26 to 26-5

Declarations of nationality

• General Tax Code: Articles 958 to 959 

Stamp duty

• Decree No. 93-1362 of December 30, 1993 relating to declarations of nationality, decisions on naturalization, reinstatement, loss, forfeiture and withdrawal of French nationality 

2. French nationality of a child

1. Child born in France to foreign parents

as of March 16, 2017

A child born in France to foreign parents can acquire French nationality. Depending on his age, the conditions to be met and the steps to be taken are different.

1. a) Acquisition of French nationality between the ages of 13 and 16

Terms

Foreign parents of a child between the ages of 13 and 16, who was born in France and has habitually resided there since the age of 8, may claim French nationality on their behalf by declaration. . The consent of the child is mandatory, unless his mental or physical faculties do not allow it (art. 21-11 al. 2 of the Civil Code).

1. b) Acquisition of French nationality between the ages of 16 and 18

Terms

A child born in France to foreign parents can become French without waiting for their majority. He can, from the age of 16, claim French nationality by declaration if at the time of this declaration:

• he lives in France,
• and if he has had his habitual residence in France for a continuous or discontinuous period of at least 5 years, since the age of 11.

He can do this alone without parental authorization (unless he is prevented from expressing his will by an alteration of his mental or bodily faculties) (art. 21-11 al. 1 of the Civil Code).

1. c) Acquisition of French nationality at age 18

Terms

Any child born in France to foreign parents acquires French nationality at the age of 18 if, on that date:

• he lives in France,
• and if he has had his effective and habitual residence in France for a continuous or discontinuous period of at least 5 years, since the age of 11 (art. 21-7 al. 1 of the Civil Code).

Reference texts

Civil Code: Articles 21-7 to 21-11, Articles 21-26 to 21-27-1, Articles 26 to 26-5.

1. Adopted child

as of April 16, 2018

1. a) Simple adoption

Simple adoption does not allow the adopted child to automatically acquire French nationality. The child who has been the subject of a simple adoption by a French person must request it by making a declaration.

Terms

• The adopted child must be a minor.
• He must reside in France at the time of the declaration (unless it is a child adopted by a Frenchman who does not have his habitual residence in France).
• If the adoption was pronounced abroad, the act which establishes it must have been the subject of an exequatur decision in France.
• The adopter must have been French on the date of the adoption, but it does not matter if he became a foreigner afterwards.

1. b) Plenary adoption

A child adopted in full form by a Frenchman is French by descent. He is considered French from birth and does not have to claim this quality.

It does not matter whether the parents are married or not, as long as the French parent appears on the child’s birth certificate.

If the parent subsequently loses French nationality, this has no consequence on the nationality of the child.

Reference texts

• Civil Code: Article 21 

Acquisition of French nationality by reason of filiation

• Civil Code: articles 21-7 to 21-11 

Acquisition of French nationality by reason of birth and residence in France

• Civil Code: Articles 21-12 to 21-14

Declaration of nationality following a simple adoption (article 21-12)

• Civil Code: articles 26 to 26-5 

Declaration of nationality

• Decree No. 93-1362 of December 30, 1993 relating to declarations of nationality, decisions on naturalization, reinstatement, loss, forfeiture and withdrawal of French nationality 

3. Reinstatement of French nationality by declaration

as of April 17, 2018

Reintegration allows a person who has possessed and then lost French nationality to regain it for the future. When it meets the legal conditions, reinstatement by declaration is a right. The administration does not have the power to oppose it.

1. Marriage with a foreigner

You can ask to be reinstated in the French nationality if you lost it because of a marriage with a foreigner whose country does not accept the double nationality. This faculty is open to your unmarried minor children subject to having the same habitual residence, or in the event of separation or divorce, an alternating residence.

Terms

1) Links with Francee

You must have maintained or acquired clear links with France, in particular of a cultural, professional, economic or family nature.

2) Regular stay in France

You must be legally resident in France (provided with a temporary document or a residence permit).

You must not have been the subject of an expulsion order or a ban from French territory still in force.

3) Absence of criminal convictions

You must not be in one of the following situations:

• Have been sentenced in France to a sentence of at least 6 months in prison without suspension (except in the event of rehabilitation or erasure of the conviction on bulletin n°2 from your criminal record)
• Have been convicted of a crime or misdemeanor constituting an attack on the fundamental interests of the Nation (except in the event of rehabilitation or erasure of the conviction in bulletin n°2 from your criminal record)
• Have been convicted of an act of terrorism (except in the event of rehabilitation or erasure of the conviction in bulletin no. 2 from your criminal record)

Reference texts

Civil Code: articles 24 to 24-3

Reinstatement of French nationality by declaration (article 24-2)

Civil Code: articles 26 to 26-5 

Declarations of nationality

Decree No. 93-1362 of December 30, 1993 relating to declarations of nationality, decisions on naturalization, reinstatement, loss, forfeiture and withdrawal of French nationality

B. Change of nationality of parents

You can be reinstated by declaration of French nationality if you lost it, during your minority, due to the voluntary acquisition by your parents of the nationality of a country that does not accept dual nationality. This faculty is open to your unmarried minor children subject to having the same habitual residence, or in the event of separation or divorce, an alternating residence.

Terms :

1) Age

You must be of legal age.

2) Residence in France

You must reside in France.

3) Regular stay in France

You must be legally resident in France (provided with a temporary document or a residence permit).

You must not have been the subject of an expulsion order or a ban from French territory still in force.

4) Absence of criminal convictions

You must not be in one of the following situations:

• Have been sentenced in France to a sentence of at least 6 months in prison without suspension (except in the event of rehabilitation or erasure of the conviction on bulletin n°2 from your criminal record)
• Have been convicted of a crime or misdemeanor constituting an attack on the fundamental interests of the Nation (except in the event of rehabilitation or erasure of the conviction in bulletin n°2 from your criminal record)
• Have been convicted of an act of terrorism (except in the event of rehabilitation or erasure of the conviction in bulletin no. 2 from your criminal record)

Reference texts

Civil Code: articles 24 to 24-3

Reinstatement of French nationality by declaration (article 24-2)

Civil Code: articles 26 to 26-5 

Declarations of nationality

Decree No. 93-1362 of December 30, 1993 relating to declarations of nationality, decisions on naturalization, reinstatement, loss, forfeiture and withdrawal of French nationality

C. Exercise of certain public mandates

If you have held certain public offices (former member of the Parliament of the Republic, of the Assembly of the French Union, etc.), you can be reinstated in French nationality by declaration. This faculty is open to your unmarried minor children subject to having the same habitual residence, or in the event of separation or divorce, an alternating residence.

1) Age: You must be of legal age.

2) Domicile in France: you must have established your domicile in France.

3) Regular stay in France

You must be legally resident in France (provided with a temporary document or a residence permit).

You must not have been the subject of an expulsion order or a ban from French territory still in force.

4) Absence of criminal convictions

You must not be in one of the following situations:

• Have been sentenced in France to a sentence of at least 6 months in prison without suspension (except in the event of rehabilitation or erasure of the conviction on bulletin n°2 from your criminal record)
• Have been convicted of a crime or misdemeanor constituting an attack on the fundamental interests of the Nation (except in the event of rehabilitation or erasure of the conviction in bulletin n°2 from your criminal record)
• Have been convicted of an act of terrorism (except in the event of rehabilitation or erasure of the conviction in bulletin no. 2 from your criminal record).

Reference texts

Civil Code: articles 24 to 24-3

Reinstatement of French nationality by declaration (article 24-2)

Civil Code: articles 26 to 26-5

Declarations of nationality

Decree No. 93-1362 of December 30, 1993 relating to declarations of nationality, decisions on naturalization, reinstatement, loss, forfeiture and withdrawal of French nationality.

Yours faithfully,

With my best regards,

20180904 Opinion legale CONDITIONS FOR THE ACQUISITION OF FRENCH NATIONALITY

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