THE French inheritance tax system will now treat same-sex couples who are in a civil partnership from outside France on an equal footing.
Amendments have been passed that mean should one partner die, the other does not face a tax bill of 60 per cent, bringing France in line with the UK who already recognise the French equivalent of its own civil partnership, the pacte civil de solidarité (PACS).
Here lawyer Guillaume Barlet, of Bank House Investment Management Limited, offers some thoughts on the recent changes.