{"id":329555,"date":"2026-10-14T12:43:15","date_gmt":"2026-10-14T10:43:15","guid":{"rendered":"https:\/\/sol-fiscal.com\/passing-on-your-wealth-in-andorra\/"},"modified":"2026-11-06T15:36:12","modified_gmt":"2026-11-06T14:36:12","slug":"passing-on-your-wealth-in-andorra","status":"publish","type":"page","link":"https:\/\/sol-fiscal.com\/en\/passing-on-your-wealth-in-andorra\/","title":{"rendered":"Passing on your wealth in Andorra"},"content":{"rendered":"\r\n\r\n<div class=\"et_pb_section_0 et_pb_section et_section_regular et_flex_section sf-hero-cercle\">\r\n\r\n<div class=\"et_pb_row_0 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_0 et_pb_column et_block_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_0 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p><strong>Family, businesses and cross-border assets<\/strong><\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_1 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h1>Passing on your wealth between France and Andorra<\/h1>\n<\/div><\/div>\r\n\r\n<div class=\"difl_advancedbutton_0 difl_advancedbutton et_pb_module\"><a class=\"difl_advanced_button_container media_right dfab_media_slide dfab_mr_left\" data-settings='{\"tooltip_enable\":false,\"disable_on_mobile\":true,\"arrow\":true,\"interactive\":true,\"interactiveBorder\":\"2\",\"interactiveDebounce\":\"0\",\"animation\":\"fade\",\"placement\":\"top\",\"trigger\":\"mouseenter focus\",\"followCursor\":false,\"maxWidth\":\"350\",\"offsetEnable\":false,\"offsetSkidding\":0,\"offsetDistance\":10,\"delay\":300}' data-text=\"\" href=\"https:\/\/sol-fiscal.com\/en\/contact\/?subject=transmission#contact\" >\n\t\t\t\t\t\t\t<span class=\"difl_adv_btn_wrapper\">\n\t\t\t\t\t\t\t\t<span class=\"difl_adv_btn_media_wrapper\"><span class=\"et-pb-icon difl_adv_btn_media difl_adv_btn_icon\">$<\/span><\/span>\n\t\t\t\t\t\t\t\t<span class=\"difl_adv_btn_text_wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"difl_adv_btn_text\">Discuss my succession plans <\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<span class=\"difl_adv_btn_sub_text\"><\/span> \n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<noscript class=\"difl_advanced_button_tooltip_content\"><\/noscript>\n\t\t\t\t\t\t<\/a><\/div>\r\n\r\n<div class=\"et_pb_text_2 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>An initial confidential discussion to identify the people, assets, countries and deadlines involved.<\/p>\n<\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_1 et_pb_column et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_3 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Succession planning starts with people, before choosing a company structure or considering a tax rate. Who needs protection, who should receive assets, who will be able to manage them, who needs income and which decisions should stay with the generation passing on the wealth?<\/p>\n<p><span>Between France and Andorra, planning calls for two assessments in parallel. Civil law determines matters such as who inherits, what rights each person has, who has authority and how the estate is administered. Tax law determines where a gift or inheritance may be taxed. A workable solution must hold up on both fronts, make sense to the family and remain manageable over time.<\/span><\/p>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_1 et_pb_row et_pb_gutters3 et_block_row\">\r\n\r\n<div class=\"et_pb_column_2 et_pb_column et_pb_column_4_4 et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_image_0 et_pb_image et_pb_module et_flex_module\"><span class=\"et_pb_image_wrap\"><img decoding=\"async\" src=\"https:\/\/sol-fiscal.com\/wp-content\/uploads\/2026\/07\/Logo-ViaExpert-Horizontal-Rouge-2.png\" alt=\"SOL Fiscal, a member of the ViaExperts network\" width=\"700\" height=\"205\" srcset=\"https:\/\/sol-fiscal.com\/wp-content\/uploads\/2026\/07\/Logo-ViaExpert-Horizontal-Rouge-2.png 700w, https:\/\/sol-fiscal.com\/wp-content\/uploads\/2026\/07\/Logo-ViaExpert-Horizontal-Rouge-2-480x141.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) 700px, 100vw\" class=\"wp-image-327816\" \/><\/span><\/div>\r\n\r\n<div class=\"et_pb_text_4 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p><strong>Member of the ViaExperts network<\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_1 et_pb_section et_section_regular et_flex_section\">\r\n\r\n<div class=\"et_pb_row_2 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_3 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_code_0 et_pb_code et_pb_module\"><div class=\"et_pb_code_inner\"><style id=\"sfg-navigation-style\">\n\/* Keep the global Divi header above fixed in-page summaries and their ancestors. *\/\nbody:not(.et-fb) .et-l--header{position:relative;z-index:20000}\n\n.sfg-header,.sfg-header *,.sfg-toc,.sfg-toc 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.sfg-banner__current{display:block}\n.sfg-banner.is-collapsible>summary,.sfg-banner.is-compact.is-collapsible>summary{display:flex}\n.sfg-banner.is-compact.is-collapsible .sfg-banner__links{flex-wrap:wrap;overflow-x:visible;max-height:min(55vh,420px);overflow-y:auto;overscroll-behavior:contain;padding:12px 0 4px;scrollbar-width:thin}\n.sfg-banner.is-collapsible:not([open])>.sfg-banner__links{display:none!important}\n.sfg-banner.is-compact.is-collapsible{padding-top:8px;padding-bottom:8px}\n.sfg-banner__links a[aria-current=\"location\"]{font-weight:600}\n@container(max-width:1000px){.sfg-banner__links,.sfg-banner.is-dense .sfg-banner__links{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:0 22px}.sfg-banner__links a{white-space:normal;border-bottom:1px solid #b2986d30;padding:12px 0}}\n@container(max-width:540px){.sfg-banner__links,.sfg-banner.is-dense .sfg-banner__links{grid-template-columns:1fr}.sfg-banner summary{flex-wrap:wrap;gap:4px 10px}.sfg-banner__current{flex-basis:calc(100% - 30px);order:2}.sfg-banner summary:after{margin-left:auto}.sfg-banner__current:empty{display:none}}\n@media(max-width:650px){.sfg-banner__links,.sfg-banner.is-dense .sfg-banner__links{display:grid;grid-template-columns:1fr;gap:0}.sfg-banner summary{font-size:11px}.sfg-banner__links a{font-size:14px;line-height:1.5}}\n<\/style>\n<details class=\"sfg-banner sfg-banner__inner\" data-sfg-header-banner data-sfg-toc=\"r05\" open><summary>On this page<\/summary><nav class=\"sfg-banner__links\" aria-label=\"On this page\"><a href=\"#personnes\">The people involved<\/a><a href=\"#civil-fiscal\">Civil law and taxation<\/a><a href=\"#outils\">Wealth transfer tools<\/a><a href=\"#entreprise\">Business succession<\/a><a href=\"#immobilier\">Property<\/a><a href=\"#placements\">Financial assets<\/a><a href=\"#methode\">Our method<\/a><a href=\"#faq\">Questions fr\u00e9quentes<\/a><\/nav><\/details>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_2 et_pb_section et_section_regular et_block_section\" id=\"personnes\">\r\n\r\n<div class=\"et_pb_row_3 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_4 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_5 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>The people<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_6 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\" data-et-mv-hidden-tablet=\"true\"><h2>Start with the people before choosing <br \/>the structure<\/h2>\n<\/div>\r\n\r\n<div class=\"et_pb_text_7 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Before comparing a gift, a split between usufruct and bare ownership, a holding company or a contract, answer some practical questions.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_4 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_5 et_pb_column et_block_column et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone sf-bloc-cercle\">\r\n\r\n<div class=\"et_pb_blurb_0 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_center et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Who needs protection?<\/h3><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_blurb_1 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_center et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><div class=\"et_pb_blurb_description\"><p>Does a spouse or partner need to keep their home, income or decision-making power? Does one child work in the family business while another should receive different assets? Are any beneficiaries minors, vulnerable, uninvolved in management or resident in another country?<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_6 et_pb_column et_block_column et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone sf-bloc-cercle\">\r\n\r\n<div class=\"et_pb_blurb_2 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_center et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">What does the person passing on the assets want to retain?<\/h3><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_blurb_3 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_center et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><div class=\"et_pb_blurb_description\" data-et-mv-hidden-tablet=\"true\"><p>Transferring ownership does not necessarily mean giving up income, governance or all decision-making power straight away. Identify those functions and give them legal effect through arrangements the family can manage.<\/p>\n<p>&nbsp;<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_7 et_pb_column et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone sf-bloc-cercle\">\r\n\r\n<div class=\"et_pb_blurb_4 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_center et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Which assets should stay together?<\/h3><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_blurb_5 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_center et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><div class=\"et_pb_blurb_description\" data-et-mv-hidden-tablet=\"true\"><p>An operating business, a family property, an investment portfolio and cash serve different purposes and face different constraints. Pursuing strict numerical equality can undermine an asset or force beneficiaries into joint ownership. A fair allocation accounts for value, liquidity, risk, management time and each person\u2019s expectations.<\/p>\n<p>&nbsp;<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_3 et_pb_section et_section_regular et_block_section\" id=\"civil-fiscal\">\r\n\r\n<div class=\"et_pb_row_5 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_8 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_8 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Civil law and tax<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_9 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h2>Civil law and tax: two assessments to bring together<\/h2>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_6 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_9 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_16_24 et_flex_column_16_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_10 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>The law governing succession and the country entitled to tax the transfer are determined under different rules. Nationality, habitual residence, matrimonial property arrangements, a will, the nature and location of assets and the beneficiaries\u2019 residence history may lead to different assessments.<\/p>\n<\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_10 et_pb_column et-last-child et_flex_column et_pb_column_empty et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone\"><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_7 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_11 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_code_1 et_pb_code et_pb_module\"><div class=\"et_pb_code_inner\"><style>\n@import url(\"https:\/\/fonts.googleapis.com\/css2?family=DM+Sans:wght@400;500;600&display=swap\");\n\n@font-face {\n  font-family: \"SF Schema Freight\";\n  src: url(\"https:\/\/sol-fiscal.com\/wp-content\/themes\/Divi-child\/fonts\/FreightBigProBook-Regular.woff2\") format(\"woff2\");\n  font-weight: 400;\n  font-style: normal;\n  font-display: swap;\n}\n\n.sf-transmission-schema {\n  --sf-gold: #b2986d;\n  --sf-ink: #2a2927;\n  --sf-paper: #fcfbf9;\n\n  display: grid;\n  grid-template-columns: minmax(0, 1fr) 180px minmax(0, 1fr);\n  gap: 40px;\n  align-items: center;\n  width: 100%;\n  margin: 0;\n  padding: 35px;\n  background: var(--sf-paper);\n  color: var(--sf-ink);\n  font-family: \"DM Sans\", Arial, sans-serif;\n}\n\n.sf-transmission-schema,\n.sf-transmission-schema * {\n  box-sizing: border-box;\n}\n\n.sf-transmission-schema__side {\n  position: relative;\n  min-width: 0;\n  text-align: center;\n}\n\n.sf-transmission-schema__title {\n  display: block;\n  color: var(--sf-ink);\n  font-family: \"SF Schema Freight\", Georgia, serif;\n  font-size: 30px;\n  font-weight: 400;\n  line-height: 1.15;\n}\n\n.sf-transmission-schema .sf-transmission-schema__side p {\n  margin: 18px 0 0;\n  padding: 0;\n  color: var(--sf-ink);\n  font-family: \"DM Sans\", Arial, sans-serif;\n  font-size: 14px;\n  font-weight: 400;\n  line-height: 1.7;\n}\n\n.sf-transmission-schema__side::after {\n  content: \"\";\n  position: absolute;\n  right: -40px;\n  top: 50%;\n  width: 40px;\n  height: 1px;\n  background: var(--sf-gold);\n  pointer-events: none;\n}\n\n.sf-transmission-schema__side:last-of-type::after {\n  right: auto;\n  left: -40px;\n}\n\n.sf-transmission-schema__center {\n  position: relative;\n  display: grid;\n  place-items: center;\n  width: 180px;\n  height: 180px;\n  text-align: center;\n}\n\n.sf-transmission-schema__center strong {\n  display: grid;\n  place-items: center;\n  width: 142px;\n  height: 142px;\n  padding: 15px;\n  border-radius: 50%;\n  background: var(--sf-ink);\n  color: var(--sf-paper);\n  font-family: \"SF Schema Freight\", Georgia, serif;\n  font-size: 28px;\n  font-weight: 400;\n  line-height: 1.12;\n}\n\n.sf-transmission-schema__orbit {\n  position: absolute;\n  inset: 0;\n  border: 1px solid rgba(178, 152, 109, .25);\n  border-top-color: var(--sf-gold);\n  border-right-color: var(--sf-gold);\n  border-radius: 50%;\n  pointer-events: none;\n  animation: sf-transmission-orbit 35s linear infinite;\n}\n\n.sf-transmission-schema figcaption {\n  grid-column: 1 \/ -1;\n  margin: 0;\n  padding: 0;\n  color: #80633a;\n  font-family: \"DM Sans\", Arial, sans-serif;\n  font-size: 13px;\n  font-weight: 400;\n  line-height: 1.7;\n  text-align: center;\n}\n\n@keyframes sf-transmission-orbit {\n  to {\n    transform: rotate(360deg);\n  }\n}\n\n@media (max-width: 1000px) {\n  .sf-transmission-schema {\n    grid-template-columns: minmax(0, 1fr) 140px minmax(0, 1fr);\n    gap: 25px;\n    padding: 25px;\n  }\n\n  .sf-transmission-schema__center {\n    width: 140px;\n    height: 140px;\n  }\n\n  .sf-transmission-schema__center strong {\n    width: 110px;\n    height: 110px;\n    font-size: 23px;\n  }\n\n  .sf-transmission-schema__side::after {\n    right: -25px;\n    width: 25px;\n  }\n\n  .sf-transmission-schema__side:last-of-type::after {\n    left: -25px;\n  }\n}\n\n@media (max-width: 700px) {\n  .sf-transmission-schema {\n    grid-template-columns: minmax(0, 1fr);\n    gap: 28px;\n    padding: 30px 23px;\n  }\n\n  .sf-transmission-schema__center {\n    grid-row: 1;\n    justify-self: center;\n  }\n\n  .sf-transmission-schema__side::after {\n    display: none;\n  }\n\n  .sf-transmission-schema__title {\n    font-size: 28px;\n  }\n\n  .sf-transmission-schema figcaption {\n    grid-column: 1;\n  }\n}\n\n@media (prefers-reduced-motion: reduce) {\n  .sf-transmission-schema__orbit {\n    animation: none;\n  }\n}\n<\/style>\n\n<figure class=\"sf-transmission-schema\" aria-label=\"Civil law and tax: two assessments of the family\u2019s circumstances\">\n\n  <div class=\"sf-transmission-schema__side\">\n    <span class=\"sf-transmission-schema__title\">Civil law<\/span>\n    <p>Individual rights<\/p>\n  <\/div>\n\n  <div class=\"sf-transmission-schema__center\">\n    <span class=\"sf-transmission-schema__orbit\" aria-hidden=\"true\"><\/span>\n    <strong>The family\u2019s circumstances<\/strong>\n  <\/div>\n\n  <div class=\"sf-transmission-schema__side\">\n    <span class=\"sf-transmission-schema__title\">Tax<\/span>\n    <p>Consequences of the transfer<\/p>\n  <\/div>\n\n  <figcaption>\n    Two assessments to reconcile before deciding\n  <\/figcaption>\n\n<\/figure><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_8 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_12 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_code_2 et_pb_code et_pb_module\"><div class=\"et_pb_code_inner\"><style>\n@import url(\"https:\/\/fonts.googleapis.com\/css2?family=DM+Sans:wght@400;500;600&display=swap\");\n\n@font-face {\n  font-family: \"SF Cartes Freight\";\n  src: url(\"https:\/\/sol-fiscal.com\/wp-content\/themes\/Divi-child\/fonts\/FreightBigProBook-Regular.woff2\") format(\"woff2\");\n  font-weight: 400;\n  font-style: normal;\n  font-display: swap;\n}\n\n.sf-transmission-cartes {\n  --sf-ink: #2a2927;\n  --sf-gold: #b2986d;\n  --sf-paper: #fcfbf9;\n  --sf-line: rgba(178, 152, 109, .36);\n\n  display: grid;\n  grid-template-columns: minmax(0, .85fr) minmax(0, 1.15fr);\n  gap: 28px;\n  align-items: start;\n  width: 100%;\n  color: var(--sf-ink);\n}\n  \n\n.sf-transmission-cartes,\n.sf-transmission-cartes * {\n  box-sizing: border-box;\n}\n\n.sf-transmission-cartes__carte {\n  position: relative;\n  display: block;\n  min-width: 0;\n  padding: 38px;\n  border: 0;\n  background: var(--sf-paper);\n  overflow: hidden;\n}\n.sf-transmission-cartes a.sf-transmission-cartes__button {\n  position: relative;\n  z-index: 1;\n  display: inline-flex;\n  align-items: center;\n  justify-content: space-between;\n  gap: 14px;\n  max-width: 100%;\n  min-height: 48px;\n  padding: 12px 18px;\n  border: 1px solid var(--sf-gold);\n  background: var(--sf-gold);\n  color: var(--sf-ink);\n  font: 600 15px\/1.4 \"DM Sans\", Arial, sans-serif;\n  text-decoration: none;\n}\n\n.sf-transmission-cartes a.sf-transmission-cartes__button:hover {\n  background: var(--sf-ink);\n  border-color: var(--sf-ink);\n  color: var(--sf-paper);\n}\n\n.sf-transmission-cartes a.sf-transmission-cartes__button:focus-visible {\n  outline: 2px solid var(--sf-ink);\n  outline-offset: 3px;\n}\n.sf-transmission-cartes .sf-transmission-cartes__carte h3 {\n  position: relative;\n  z-index: 1;\n  margin: 0 0 25px;\n  padding: 0;\n  color: var(--sf-ink);\n  font-family: \"SF Cartes Freight\", Georgia, serif;\n  font-size: 36px;\n  font-weight: 400;\n  line-height: 1.15;\n}\n\n.sf-transmission-cartes .sf-transmission-cartes__carte p {\n  position: relative;\n  z-index: 1;\n  margin: 0 0 23px;\n  padding: 0;\n  color: var(--sf-ink);\n  font-family: \"DM Sans\", Arial, sans-serif;\n  font-size: 17px;\n  font-weight: 400;\n  line-height: 1.8;\n}\n\n.sf-transmission-cartes .sf-transmission-cartes__carte ul {\n  position: relative;\n  z-index: 1;\n  margin: 0 0 25px;\n  padding: 0;\n  list-style: none;\n}\n\n.sf-transmission-cartes .sf-transmission-cartes__carte li {\n  position: relative;\n  margin: 0;\n  padding: 17px 0 17px 25px;\n  border-top: 1px solid var(--sf-line);\n  color: var(--sf-ink);\n  font-family: \"DM Sans\", Arial, sans-serif;\n  font-size: 17px;\n  font-weight: 400;\n  line-height: 1.75;\n  list-style: none;\n}\n\n.sf-transmission-cartes .sf-transmission-cartes__carte li::marker {\n  content: \"\";\n}\n\n.sf-transmission-cartes .sf-transmission-cartes__carte li::before {\n  content: \"\";\n  position: absolute;\n  left: 0;\n  top: 29px;\n  width: 7px;\n  height: 7px;\n  border: 1px solid var(--sf-gold);\n  border-radius: 50%;\n}\n\n.sf-transmission-cartes .sf-transmission-cartes__carte p:last-child,\n.sf-transmission-cartes .sf-transmission-cartes__carte ul:last-child {\n  margin-bottom: 0;\n}\n\n.sf-transmission-cartes__carte--civile {\n  background: var(--sf-ink);\n}\n\n.sf-transmission-cartes .sf-transmission-cartes__carte--civile h3,\n.sf-transmission-cartes .sf-transmission-cartes__carte--civile p,\n.sf-transmission-cartes .sf-transmission-cartes__carte--civile li {\n  color: var(--sf-paper);\n}\n\n.sf-transmission-cartes__carte--civile::after {\n  content: \"\";\n  position: absolute;\n  right: -85px;\n  bottom: -85px;\n  width: 170px;\n  height: 170px;\n  border: 1px solid var(--sf-gold);\n  border-radius: 50%;\n  pointer-events: none;\n}\n\n@media (max-width: 900px) {\n  .sf-transmission-cartes {\n    grid-template-columns: minmax(0, 1fr);\n    gap: 25px;\n  }\n}\n\n@media (max-width: 600px) {\n  .sf-transmission-cartes__carte {\n    padding: 28px 23px;\n  }\n\n  .sf-transmission-cartes .sf-transmission-cartes__carte h3 {\n    font-size: 31px;\n  }\n\n  .sf-transmission-cartes .sf-transmission-cartes__carte p,\n  .sf-transmission-cartes .sf-transmission-cartes__carte li {\n    font-size: 16px;\n  }\n}\n<\/style>\n\n<div class=\"sf-transmission-cartes\">\n\n  <article class=\"sf-transmission-cartes__carte sf-transmission-cartes__carte--civile\">\n    <h3>The civil law assessment<\/h3>\n\n    <p>It covers checks such as:<\/p>\n\n    <ul>\n      <li>the couple\u2019s matrimonial property regime or other arrangements for holding assets;<\/li>\n      <li>who inherits and whether any heirs have rights to a reserved share;<\/li>\n      <li>the validity, scope and consistency of wills;<\/li>\n      <li>management powers in the event of incapacity or death;<\/li>\n      <li>the treatment of assets held directly, in undivided co-ownership or through a company;<\/li>\n      <li>coordination of legal instruments with the relevant notaries and lawyers.<\/li>\n    <\/ul>\n  <\/article>\n\n  <article class=\"sf-transmission-cartes__carte\">\n    <h3>The tax assessment<\/h3>\n\n    <p>Andorra does not levy income tax on assets received by inheritance, bequest, gift or another transfer for no consideration. A transfer with a French connection may still be taxable.<\/p>\n\n    <p>The exclusion of the acquisition from personal income tax (IRPF) applies to the beneficiary. The consequences for the donor and those attached to the transferred asset still need to be checked.<\/p>\n\n    <p>Under French law, Article 750 ter of the General Tax Code requires an assessment of matters including:<\/p>\n\n    <ul>\n      <li>the tax domicile of the donor or deceased;<\/li>\n      <li>whether certain assets or rights are situated in France, including in some cases of indirect ownership;<\/li>\n      <li>the beneficiary\u2019s tax domicile on the date of transfer and, in certain cases, for at least six of the previous ten years.<\/li>\n    <\/ul>\n\n    <p>Depending on the circumstances, France may tax assets located in France and potentially assets located abroad. The analysis takes place before any instrument is signed, using documented evidence of residence and ownership.<\/p>\n\n    <p>Considering a gift of shares or securities? See the tax and civil law questions to resolve before signing.<\/p>\n\n<a class=\"sf-transmission-cartes__button\" href=\"https:\/\/sol-fiscal.com\/donation-de-titres-entre-la-france-et-landorre-quelles-regles-fiscales-et-civile\/\">\n  Read the analysis on gifts of shares and securities.\n  <span aria-hidden=\"true\">\u2192<\/span>\n<\/a><\/p>\n  <\/article>\n\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_9 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_13 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_11 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Living in Andorra does not erase your tax history or your ties to France.<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_12 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module accueil-deco preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Assess a transfer country by country, person <br \/>by person and asset by asset.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_4 et_pb_section et_section_regular et_block_section\" id=\"avec-vos-conseils\">\r\n\r\n<div class=\"et_pb_row_10 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_14 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_13 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>The tools<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_14 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h2>Give now or pass on assets later<\/h2>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_11 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_15 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_16_24 et_flex_column_16_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_15 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Lifetime gifts, gifts with a formal division of assets, splitting usufruct from bare ownership and transfers on death meet different needs. Their suitability depends on age, income needs, family circumstances, the nature of the assets and the applicable law.<\/p>\n<\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_16 et_pb_column et-last-child et_flex_column et_pb_column_empty et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone\"><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_12 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_17 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_blurb_6 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Lifetime gifts<\/h3><div class=\"et_pb_blurb_description\"><p>A gift allows you to transfer assets during your lifetime. Check whether the donor can retain income and financial security, the value of the assets, each child\u2019s rights, the tax consequences and any reporting obligations in the countries involved.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_18 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_blurb_7 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Gifts with a formal division of assets (donation-partage)<\/h3><div class=\"et_pb_blurb_description\"><p>This can organise a division of assets across beneficiaries and reduce some future allocation difficulties. Its civil and tax effects depend on the people involved, the terms of the instrument, the applicable law and the valuation used. Prepare it with the notary and the family\u2019s advisers.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_13 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_19 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_blurb_8 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Splitting usufruct and bare ownership<\/h3><div class=\"et_pb_blurb_description\"><p>Splitting usufruct and bare ownership can help preserve income or use of the assets, or allow for a gradual transfer. Alongside the tax implications, plan for decision-making powers, expenses, works, distributions, financing and any sale of the asset or securities.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_20 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_blurb_9 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Wills and powers of attorney<\/h3><div class=\"et_pb_blurb_description\"><p>A will must be consistent with matrimonial property arrangements, previous gifts, the ownership structure and the applicable succession rules. Plan ahead for powers in the event of incapacity, continuity of management and access to information.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_5 et_pb_section et_section_regular et_block_section sf-hero-cercle\" id=\"analyse-risques\">\r\n\r\n<div class=\"et_pb_row_14 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_21 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_16 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>The business<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_17 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\" data-et-mv-hidden-phone=\"true\"><h2>Passing on a business: plan for <br \/>continuity before considering tax relief<\/h2>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_15 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_22 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_16_24 et_flex_column_16_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_18 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Passing on shares in a family business raises three separate questions: who owns it, who runs it and who benefits from its value. The answers may differ, but they must work together.<\/p>\n<\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_23 et_pb_column et-last-child et_flex_column et_pb_column_empty et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone\"><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_16 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_24 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone sf-bloc-cercle\">\r\n\r\n<div class=\"et_pb_blurb_10 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Dutreil relief is subject to conditions<\/h3><div class=\"et_pb_blurb_description\"><p>Subject to conditions, Article 787 B of the French General Tax Code can exempt 75% of the value of the transferred shares or securities when calculating French transfer duties. Check, in particular, the qualifying activity, holding commitments, the role performed, certificates and the composition of the assets.<\/p>\n<p>For transfers made from 21 February 2026, the individual holding commitment increases from four to six years. The 2026 reform also excludes certain assets from the tax relief base if they are not used exclusively for the operating activity. A breach of the conditions can result in a reassessment of duties and interest.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_25 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_blurb_11 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Interposed companies and cross-border circumstances<\/h3><div class=\"et_pb_blurb_description\"><p>A holding company or other interposed company does not necessarily rule out relief, but it adds ownership, holding and evidence requirements at each level. If a transfer falls within the scope of French rules, those rules still need to be examined when a company or shareholder is based outside France.\u00a0<\/p>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_blurb_12 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">A holding company needs a purpose<\/h3><div class=\"et_pb_blurb_description\"><p>A holding company can support governance, financing, ownership of subsidiaries or succession planning. Whether to set one up depends on your objectives. It may be better to keep the existing arrangements, simplify them or set up a single entity that is straightforward to manage.<\/p>\n<p><span>We can also review company ownership and governance as part of our advice on <\/span><a href=\"https:\/\/sol-fiscal.com\/en\/business-creation-and-group-structuring\/\"><span>group structuring<\/span><\/a><span>.<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_17 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_26 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_16_24 et_flex_column_16_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_19 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Before passing on a business, document the group structure, the value of the shares or securities, each company\u2019s activity, non-operating assets, existing commitments, future governance and the cash needed to pay duties or balance the allocations between heirs.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_6 et_pb_section et_section_regular et_block_section\" id=\"calendrier-suivi\">\r\n\r\n<div class=\"et_pb_row_18 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_27 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_20 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Real estate<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_21 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h2>Real estate: compare the implications before moving assets<\/h2>\n<\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_28 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_22 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Property can be kept in direct ownership, held through a company, refinanced, contributed, sold or passed on. Each transaction has its own consequences. The future tax rate is only one factor in the decision.<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_23 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h3><span>Scenarios to compare<\/span><\/h3>\n<p>retain the asset and plan to pass it on as it stands;<\/p>\n<p>give the property, usufruct or bare ownership rights, or shares in a company;<\/p>\n<p>buy back an asset or shares;<\/p>\n<p>refinance to release cash or balance the allocation;<\/p>\n<p>contribute the property to a company;<\/p>\n<p>change the tax regime of a structure, including by switching to corporation tax where legally possible and appropriate.<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_24 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h3>Effects to quantify<\/h3>\n<p>For each scenario, review acquisition or contribution duties and costs, any capital gains tax, the treatment of rental income, debt and its deductibility, financing costs, future distributions, taxation on disposal, succession effects, governance and annual administration costs.<\/p>\n<p>Restructuring can trigger an immediate tax charge, change the asset\u2019s tax value or make management more burdensome. It is worthwhile only if the long-term family, economic and legal benefits outweigh those costs.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_7 et_pb_section et_section_regular et_block_section sf-hero-cercle\" id=\"placements\">\r\n\r\n<div class=\"et_pb_row_19 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_29 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_25 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Financial investments<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_26 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\" data-et-mv-hidden-phone=\"true\"><h2>Portfolios, life insurance and <br \/>wealth-holding structures<\/h2>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_20 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_30 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_2_5 et_flex_column_2_5_tablet et_flex_column_24_24_phone sf-bloc-cercle\">\r\n\r\n<div class=\"et_pb_blurb_13 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><div class=\"et_pb_blurb_description\"><p>Review financial assets using the same questions: ownership, beneficiaries, availability, governance, where they are held, reporting and tax on redemption, distribution or transfer.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_31 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_3_5 et_flex_column_3_5_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_blurb_14 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><div class=\"et_pb_blurb_description\"><p>An asset-holding company and a Luxembourg life insurance policy differ in legal ownership, access to assets, protection and taxation. The choice depends on the family\u2019s needs, where the people involved reside, eligible assets, costs and how long the assets will be held.<\/p>\n<p>&nbsp;<\/p>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_blurb_15 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><div class=\"et_pb_blurb_description\"><p>Review existing foreign structures, including trusts and similar arrangements, case by case. Their classification, reporting obligations and consequences in France depend on the legal documents and how the arrangements operate in practice. These questions remain relevant after a change of residence.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_8 et_pb_section et_section_regular et_block_section sf-hero-cercle\" id=\"methode\">\r\n\r\n<div class=\"et_pb_row_21 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_32 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_27 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Our method<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_28 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\" data-et-mv-hidden-phone=\"true\"><h2>A shared method with the <br \/>family\u2019s advisers<\/h2>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_22 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_33 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_16_24 et_flex_column_16_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_29 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>SOL Fiscal works alongside the family\u2019s lawyers, notaries, accountants, private banks and existing advisers in an open-architecture model. Responsibilities, sign-offs and information sharing are set out in writing, in line with professional secrecy and each party\u2019s rules on conflicts of interest.<\/p>\n<\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_34 et_pb_column et-last-child et_flex_column et_pb_column_empty et_pb_css_mix_blend_mode_passthrough et_flex_column_8_24 et_flex_column_8_24_tablet et_flex_column_24_24_phone\"><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_23 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_35 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_code_3 et_pb_code et_pb_module\"><div class=\"et_pb_code_inner\"><style>\n@import url(\"https:\/\/fonts.googleapis.com\/css2?family=DM+Sans:wght@400;500;600&display=swap\");\n\n@font-face {\n  font-family: \"SF Methode Freight\";\n  src: url(\"https:\/\/sol-fiscal.com\/wp-content\/themes\/Divi-child\/fonts\/FreightBigProBook-Regular.woff2\") format(\"woff2\");\n  font-weight: 400;\n  font-style: normal;\n  font-display: swap;\n}\n\n.sf-transmission-methode {\n  --sf-ink: #2a2927;\n  --sf-gold: #b2986d;\n  --sf-paper: #fcfbf9;\n  --sf-line: rgba(178, 152, 109, .36);\n\n  width: 100%;\n  color: var(--sf-ink);\n  font-family: \"DM Sans\", Arial, sans-serif;\n}\n\n.sf-transmission-methode,\n.sf-transmission-methode * {\n  box-sizing: border-box;\n}\n\n\/* SCH\u00c9MA *\/\n\n.sf-transmission-methode__schema {\n  display: grid;\n  grid-template-columns: minmax(0, 1fr) 180px minmax(0, 1fr);\n  gap: 40px;\n  align-items: center;\n  width: 100%;\n  margin: 0 0 60px;\n  padding: 35px;\n  background: var(--sf-paper);\n}\n\n.sf-transmission-methode__partner {\n  position: relative;\n  min-width: 0;\n  text-align: center;\n}\n\n.sf-transmission-methode__partner::after {\n  content: \"\";\n  position: absolute;\n  right: -40px;\n  top: 50%;\n  width: 40px;\n  height: 1px;\n  background: var(--sf-gold);\n  pointer-events: none;\n}\n\n.sf-transmission-methode__partner:last-of-type::after {\n  right: auto;\n  left: -40px;\n}\n\n.sf-transmission-methode__partner strong {\n  display: block;\n  color: var(--sf-ink);\n  font-family: \"SF Methode Freight\", Georgia, serif;\n  font-size: 30px;\n  font-weight: 400;\n  line-height: 1.15;\n}\n\n.sf-transmission-methode .sf-transmission-methode__partner p {\n  margin: 18px 0 0;\n  padding: 0;\n  color: var(--sf-ink);\n  font-family: \"DM Sans\", Arial, sans-serif;\n  font-size: 14px;\n  line-height: 1.7;\n}\n\n.sf-transmission-methode__center {\n  position: relative;\n  display: grid;\n  place-items: center;\n  width: 180px;\n  height: 180px;\n  text-align: center;\n}\n\n.sf-transmission-methode__center strong {\n  display: grid;\n  place-items: center;\n  width: 142px;\n  height: 142px;\n  padding: 15px;\n  border-radius: 50%;\n  background: var(--sf-ink);\n  color: var(--sf-paper);\n  font-family: \"SF Methode Freight\", Georgia, serif;\n  font-size: 28px;\n  font-weight: 400;\n  line-height: 1.12;\n}\n\n.sf-transmission-methode__orbit {\n  position: absolute;\n  inset: 0;\n  border: 1px solid rgba(178, 152, 109, .25);\n  border-top-color: var(--sf-gold);\n  border-right-color: var(--sf-gold);\n  border-radius: 50%;\n  pointer-events: none;\n  animation: sf-transmission-methode-orbit 35s linear infinite;\n}\n\n.sf-transmission-methode__schema figcaption {\n  grid-column: 1 \/ -1;\n  margin: 0;\n  padding: 0;\n  color: #80633a;\n  font-family: \"DM Sans\", Arial, sans-serif;\n  font-size: 13px;\n  line-height: 1.7;\n  text-align: center;\n}\n\n\/* FRISE *\/\n\n.sf-transmission-methode .sf-transmission-methode__timeline {\n  position: relative;\n  display: flex;\n  flex-direction: column;\n  gap: 30px;\n  width: 100%;\n  margin: 0;\n  padding: 0;\n  list-style: none;\n  isolation: isolate;\n}\n\n.sf-transmission-methode__timeline::before {\n  content: \"\";\n  position: absolute;\n  left: 50%;\n  top: 35px;\n  bottom: 35px;\n  width: 1px;\n  background: var(--sf-gold);\n  pointer-events: none;\n  z-index: -1;\n}\n\n.sf-transmission-methode .sf-transmission-methode__timeline > li {\n  position: relative;\n  width: calc(50% - 40px);\n  margin: 0;\n  padding: 30px;\n  border: 1px solid var(--sf-line);\n  background: var(--sf-paper);\n  list-style: none;\n}\n\n.sf-transmission-methode__timeline > li::marker {\n  content: \"\";\n}\n\n.sf-transmission-methode__timeline > li:nth-child(even) {\n  align-self: flex-end;\n}\n\n.sf-transmission-methode__timeline > li::after {\n  content: \"\";\n  position: absolute;\n  right: -41px;\n  top: 35px;\n  width: 40px;\n  height: 1px;\n  background: var(--sf-gold);\n  pointer-events: none;\n}\n\n.sf-transmission-methode__timeline > li:nth-child(even)::after {\n  right: auto;\n  left: -41px;\n}\n\n.sf-transmission-methode__dot {\n  position: absolute;\n  right: -48px;\n  top: 29px;\n  width: 13px;\n  height: 13px;\n  border: 3px solid var(--sf-paper);\n  border-radius: 50%;\n  background: var(--sf-gold);\n  box-shadow: 0 0 0 1px var(--sf-gold);\n  z-index: 1;\n}\n\n.sf-transmission-methode__timeline > li:nth-child(even)\n.sf-transmission-methode__dot {\n  right: auto;\n  left: -48px;\n}\n\n.sf-transmission-methode .sf-transmission-methode__timeline h3 {\n  margin: 0 0 24px;\n  padding: 0;\n  color: var(--sf-ink);\n  font-family: \"DM Sans\", Arial, sans-serif;\n  font-size: 24px;\n  font-weight: 500;\n  line-height: 1.3;\n}\n\n.sf-transmission-methode .sf-transmission-methode__timeline p {\n  margin: 0 0 22px;\n  padding: 0;\n  color: var(--sf-ink);\n  font-family: \"DM Sans\", Arial, sans-serif;\n  font-size: 17px;\n  font-weight: 400;\n  line-height: 1.8;\n}\n\n.sf-transmission-methode .sf-transmission-methode__timeline p:last-child {\n  margin-bottom: 0;\n}\n\n.sf-transmission-methode .sf-transmission-methode__timeline\n.sf-transmission-methode__calendar {\n  padding-top: 22px;\n  border-top: 1px solid var(--sf-line);\n  color: #80633a;\n  font-weight: 500;\n}\n\n@keyframes sf-transmission-methode-orbit {\n  to {\n    transform: rotate(360deg);\n  }\n}\n\n\/* RESPONSIVE *\/\n\n@media (max-width: 1000px) {\n  .sf-transmission-methode__schema {\n    grid-template-columns: minmax(0, 1fr) 140px minmax(0, 1fr);\n    gap: 25px;\n    padding: 25px;\n  }\n\n  .sf-transmission-methode__center {\n    width: 140px;\n    height: 140px;\n  }\n\n  .sf-transmission-methode__center strong {\n    width: 110px;\n    height: 110px;\n    font-size: 23px;\n  }\n\n  .sf-transmission-methode__partner::after {\n    right: -25px;\n    width: 25px;\n  }\n\n  .sf-transmission-methode__partner:last-of-type::after {\n    left: -25px;\n  }\n}\n\n@media (max-width: 700px) {\n  .sf-transmission-methode__schema {\n    grid-template-columns: minmax(0, 1fr);\n    gap: 28px;\n    margin-bottom: 40px;\n    padding: 30px 23px;\n  }\n\n  .sf-transmission-methode__center {\n    grid-row: 1;\n    justify-self: center;\n  }\n\n  .sf-transmission-methode__partner::after {\n    display: none;\n  }\n\n  .sf-transmission-methode__partner strong {\n    font-size: 28px;\n  }\n\n  .sf-transmission-methode__schema figcaption {\n    grid-column: 1;\n  }\n\n  .sf-transmission-methode__timeline::before {\n    left: 6px;\n  }\n\n  .sf-transmission-methode .sf-transmission-methode__timeline > li,\n  .sf-transmission-methode .sf-transmission-methode__timeline > li:nth-child(even) {\n    align-self: auto;\n    width: calc(100% - 34px);\n    margin-left: 34px;\n    padding: 24px;\n  }\n\n  .sf-transmission-methode__timeline > li::after,\n  .sf-transmission-methode__timeline > li:nth-child(even)::after {\n    right: auto;\n    left: -29px;\n    width: 28px;\n  }\n\n  .sf-transmission-methode__timeline .sf-transmission-methode__dot,\n  .sf-transmission-methode__timeline > li:nth-child(even)\n  .sf-transmission-methode__dot {\n    right: auto;\n    left: -36px;\n  }\n\n  .sf-transmission-methode .sf-transmission-methode__timeline h3 {\n    font-size: 23px;\n  }\n\n  .sf-transmission-methode .sf-transmission-methode__timeline p {\n    font-size: 16px;\n  }\n}\n\n@media (prefers-reduced-motion: reduce) {\n  .sf-transmission-methode__orbit {\n    animation: none;\n  }\n}\n<\/style>\n\n<div class=\"sf-transmission-methode\">\n\n  <figure class=\"sf-transmission-methode__schema\" aria-label=\"Your family at the centre of the work between your existing advisers and SOL Fiscal\">\n\n    <div class=\"sf-transmission-methode__partner\">\n      <strong>Your existing advisers<\/strong>\n      <p>History and previous decisions<\/p>\n    <\/div>\n\n    <div class=\"sf-transmission-methode__center\">\n      <span class=\"sf-transmission-methode__orbit\" aria-hidden=\"true\"><\/span>\n      <strong>Your family<\/strong>\n    <\/div>\n\n    <div class=\"sf-transmission-methode__partner\">\n      <strong>SOL Fiscal<\/strong>\n      <p>Coordination between France and Andorra<\/p>\n    <\/div>\n\n    <figcaption>\n      Clear responsibilities \u00b7 Shared documents \u00b7 Agreed follow-up\n    <\/figcaption>\n\n  <\/figure>\n\n  <ol class=\"sf-transmission-methode__timeline\" aria-label=\"The stages of our method\">\n\n    <li>\n      <span class=\"sf-transmission-methode__dot\" aria-hidden=\"true\"><\/span>\n      <h3>1. Map the situation<\/h3>\n      <p>People, places of residence, nationalities, matrimonial property arrangements, assets, debts, companies, contracts, previous gifts, wills and family objectives.<\/p>\n    <\/li>\n\n    <li>\n      <span class=\"sf-transmission-methode__dot\" aria-hidden=\"true\"><\/span>\n      <h3>2. Verify<\/h3>\n      <p>Applicable civil law, each country\u2019s tax rules, relevant treaties, valuations, ongoing commitments and reporting obligations.<\/p>\n    <\/li>\n\n    <li>\n      <span class=\"sf-transmission-methode__dot\" aria-hidden=\"true\"><\/span>\n      <h3>3. Compare<\/h3>\n      <p>Two or three clear scenarios covering immediate costs, effects over time, risks, governance and follow-up tasks.<\/p>\n    <\/li>\n\n    <li>\n      <span class=\"sf-transmission-methode__dot\" aria-hidden=\"true\"><\/span>\n      <h3>4. Decide and implement<\/h3>\n      <p>Timeline, responsibilities, legal instruments, financing, filings, supporting documents and checks before signing.<\/p>\n    <\/li>\n\n    <li>\n      <span class=\"sf-transmission-methode__dot\" aria-hidden=\"true\"><\/span>\n      <h3>5. Follow up<\/h3>\n\n      <p>A transfer planned over several years requires monitoring legislation, case law and administrative guidance, as well as periodic reviews of commitments, residence, asset composition and governance. Once a France\u2013Andorra project has settled, revisit the French matters covered by the agreed scope of work.<\/p>\n\n      <p class=\"sf-transmission-methode__calendar\">Planning estimates:<\/p>\n\n      <p>When forming a company, generally allow at least two and a half to three months to organise decisions, documents and dealings with banks, authorities and professionals. A full departure, relocation and restructuring project between France and Andorra often takes a good year to prepare, carry out and settle. These are practical planning estimates, with no statutory force or guarantee. Track third-party timelines, mandatory deadlines and the project schedule separately.<\/p>\n    <\/li>\n\n  <\/ol>\n\n<\/div><\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_9 et_pb_section et_section_regular et_block_section\" id=\"questions\">\r\n\r\n<div class=\"et_pb_row_24 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_36 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_30 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>FAQ<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_31 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\" data-et-mv-hidden-tablet=\"true\" data-et-mv-hidden-phone=\"true\"><h2>Frequently asked questions about wealth transfers <br \/>between France and Andorra<\/h2>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_25 et_pb_row et_pb_equal_columns et_block_row\">\r\n\r\n<div class=\"et_pb_column_37 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_code_4 et_pb_code et_pb_module\"><div class=\"et_pb_code_inner\"><style>\n@import url(\"https:\/\/fonts.googleapis.com\/css2?family=DM+Sans:wght@400;500;600&display=swap\");\n\n@font-face {\n  font-family: \"SF Conseil FAQ\";\n  src: url(\"https:\/\/sol-fiscal.com\/wp-content\/themes\/Divi-child\/fonts\/FreightBigProBook-Regular.woff2\") format(\"woff2\");\n  font-weight: 400;\n  font-style: normal;\n  font-display: swap;\n}\n\n.sf-conseil-faq,\n.sf-conseil-faq *,\n.sf-conseil-faq *::before,\n.sf-conseil-faq *::after {\n  box-sizing: border-box;\n}\n\n.sf-conseil-faq {\n  width: 100%;\n  min-width: 0;\n  margin: 0;\n  padding: 0;\n  border-top: 1px solid rgba(178, 152, 109, .35);\n  background: transparent;\n  color: #2a2927;\n}\n\n.sf-conseil-faq details {\n  margin: 0 !important;\n  padding: 24px 0;\n  border: 0;\n  border-bottom: 1px solid rgba(178, 152, 109, .35);\n  background: transparent;\n}\n\n.sf-conseil-faq summary {\n  position: relative;\n  display: block;\n  width: 100%;\n  margin: 0;\n  padding: 0 48px 0 0;\n  color: #2a2927;\n  cursor: pointer;\n  list-style: none;\n}\n\n.sf-conseil-faq summary::-webkit-details-marker {\n  display: none;\n}\n\n.sf-conseil-faq summary::marker {\n  content: \"\";\n}\n\n.sf-conseil-faq summary::after {\n  content: \"+\";\n  position: absolute;\n  top: 50%;\n  right: 8px;\n  transform: translateY(-50%);\n  color: #80633a;\n  font: 500 34px\/1 \"DM Sans\", Arial, sans-serif;\n}\n\n.sf-conseil-faq details[open] summary::after {\n  content: \"\u2212\";\n}\n\n.sf-conseil-faq summary h3 {\n  margin: 0 !important;\n  padding: 0 !important;\n  color: #2a2927 !important;\n  font-family: \"SF Conseil FAQ\", Georgia, serif;\n  font-size: 30px;\n  font-weight: 400;\n  line-height: 1.25;\n  letter-spacing: normal;\n  overflow-wrap: break-word;\n}\n\n.sf-conseil-faq summary:focus-visible {\n  outline: 2px solid #b2986d;\n  outline-offset: 6px;\n}\n\n.sf-conseil-faq__answer {\n  max-width: 850px;\n  margin-top: 20px;\n  padding: 0;\n}\n\n.sf-conseil-faq__answer p {\n  margin: 0 !important;\n  padding: 0 !important;\n  color: #2a2927 !important;\n  font-family: \"DM Sans\", Arial, sans-serif;\n  font-size: 16px;\n  font-weight: 400;\n  line-height: 1.75;\n  letter-spacing: normal;\n  overflow-wrap: break-word;\n}\n\n.sf-conseil-faq__answer p + p {\n  margin-top: 16px !important;\n}\n\n@media (max-width: 767px) {\n  .sf-conseil-faq details {\n    padding: 20px 0;\n  }\n\n  .sf-conseil-faq summary {\n    padding-right: 40px;\n  }\n\n  .sf-conseil-faq summary h3 {\n    font-size: 24px;\n    line-height: 1.3;\n  }\n\n  .sf-conseil-faq summary::after {\n    right: 4px;\n    font-size: 30px;\n  }\n\n  .sf-conseil-faq__answer p {\n    font-size: 15px;\n    line-height: 1.75;\n  }\n}\n<\/style>\n\n<div class=\"sf-conseil-faq\">\n\n  <details open>\n    <summary>\n      <h3>Does living in Andorra take a gift or inheritance outside the scope of French duties?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>No. France may retain taxing rights depending on the domicile of the donor or deceased, where the assets are situated and, in certain cases, where the beneficiary resided on the date of transfer and in the preceding years. Apply Article 750 ter of the French General Tax Code to the actual circumstances.<\/p>\n    <\/div>\n  <\/details>\n\n  <details>\n    <summary>\n      <h3>When should I start?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>Start as soon as a move abroad, sale, gift, group restructuring or family change becomes likely. Allow time to compare options, collect documents, obtain valuations and coordinate advisers before a deadline narrows your choices.<\/p>\n    <\/div>\n  <\/details>\n\n  <details>\n    <summary>\n      <h3>Which documents should I gather?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>Civil status and matrimonial property documents, wills and previous gifts, title deeds, insurance contracts, statements of assets and debts, group charts, articles of association, shareholders\u2019 agreements, accounts, tax returns, residence evidence and contact details for your existing advisers. We then tailor the list to the case.<\/p>\n    <\/div>\n  <\/details>\n\n  <details>\n    <summary>\n      <h3>How do I choose between a gift, a gift with a formal division of assets and splitting usufruct from bare ownership?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>The choice depends on the family\u2019s objective, the need for income or control, the nature of the assets, each beneficiary\u2019s circumstances and the applicable civil and tax rules. A comparison of the figures and legal effects is more helpful than a general answer.<\/p>\n    <\/div>\n  <\/details>\n\n  <details>\n    <summary>\n      <h3>Do I need to set up a holding company?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>It depends on the circumstances. A holding company should serve a clear purpose in governance, financing, asset ownership or succession. If the existing arrangements work and are easy to understand, retaining or simplifying them may be preferable.<\/p>\n    <\/div>\n  <\/details>\n\n  <details>\n    <summary>\n      <h3>How can I fund a transfer or balance the allocations between beneficiaries?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>Options may combine cash, debt, refinancing, distributions, equity or shareholder loans, subject to legal, tax and financial conditions. Document repayment capacity, remuneration, security and future cash flows.<\/p>\n    <\/div>\n  <\/details>\n\n  <details>\n    <summary>\n      <h3>What does SOL Fiscal do and what do the other advisers do?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>SOL Fiscal coordinates the tax and cross-border analysis within the agreed scope, prepares comparisons and the timeline, and follows up on commitments. Lawyers, notaries, accountants, banks and specialists approve and implement the steps within their remit. Existing advisers can remain involved.<\/p>\n    <\/div>\n  <\/details>\n\n  <details>\n    <summary>\n      <h3>Can French gift and inheritance tax rules still apply after the move?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>It can. The outcome depends on the people, the assets, how they are held and the residence history. Moving to Andorra does not automatically end French taxation.<\/p>\n    <\/div>\n  <\/details>\n\n  <details>\n    <summary>\n      <h3>How are follow-up and fees arranged?<\/h3>\n    <\/summary>\n    <div class=\"sf-conseil-faq__answer\">\n      <p>The scope, professionals involved, deliverables, timeline and fees are agreed in writing. Follow-up may include periodic reviews of commitments, the structure, residence and changes in the law. A one-off engagement is also possible for a limited need.<\/p>\n    <\/div>\n  <\/details>\n\n<\/div>\n\n<script>\n(function () {\n  function initSFConseilFAQ() {\n    if (\n      !(\"IntersectionObserver\" in window) ||\n      window.matchMedia(\"(prefers-reduced-motion: reduce)\").matches\n    ) return;\n\n    document.querySelectorAll(\".sf-conseil-faq\").forEach(function (faq) {\n      if (faq.dataset.sfReady === \"true\") return;\n      faq.dataset.sfReady = \"true\";\n\n      var observer = new IntersectionObserver(function (entries) {\n        entries.forEach(function (entry) {\n          if (!entry.isIntersecting) return;\n\n          if (typeof entry.target.animate === \"function\") {\n            entry.target.animate(\n              [{ opacity: .55 }, { opacity: 1 }],\n              { duration: 750, easing: \"ease-out\" }\n            );\n          }\n\n          observer.unobserve(entry.target);\n        });\n      }, {\n        threshold: 0,\n        rootMargin: \"0px 0px -20px 0px\"\n      });\n\n      faq.querySelectorAll(\"details\").forEach(function (item) {\n        observer.observe(item);\n      });\n    });\n  }\n\n  if (document.readyState === \"loading\") {\n    document.addEventListener(\n      \"DOMContentLoaded\",\n      initSFConseilFAQ,\n      { once: true }\n    );\n  } else {\n    initSFConseilFAQ();\n  }\n})();\n<\/script><\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_10 et_pb_section et_section_regular et_block_section sf-hero-cercle\" id=\"contact\">\r\n\r\n<div class=\"et_pb_row_26 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_38 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_32 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Initial discussion<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_33 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h2>Plan before signing<\/h2>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_27 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_39 et_pb_column et_block_column et_pb_css_mix_blend_mode_passthrough et_flex_column_3_5 et_flex_column_3_5_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_34 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>A well-planned transfer puts people first, arranges the steps in the right order and keeps only the tools the family can understand and manage, avoiding unnecessary layers of structure.<\/p>\n<p>We can begin with a confidential review of the family, assets, countries involved and deadlines, then determine whether to keep, simplify or reorganise the existing arrangements.<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"difl_advancedbutton_1 difl_advancedbutton et_pb_module\"><a class=\"difl_advanced_button_container media_right dfab_media_slide dfab_mr_left\" data-settings='{\"tooltip_enable\":false,\"disable_on_mobile\":true,\"arrow\":true,\"interactive\":true,\"interactiveBorder\":\"2\",\"interactiveDebounce\":\"0\",\"animation\":\"fade\",\"placement\":\"top\",\"trigger\":\"mouseenter focus\",\"followCursor\":false,\"maxWidth\":\"350\",\"offsetEnable\":false,\"offsetSkidding\":0,\"offsetDistance\":10,\"delay\":300}' data-text=\"\" href=\"https:\/\/sol-fiscal.com\/en\/contact\/?subject=transmission#contact\" >\n\t\t\t\t\t\t\t<span class=\"difl_adv_btn_wrapper\">\n\t\t\t\t\t\t\t\t<span class=\"difl_adv_btn_media_wrapper\"><span class=\"et-pb-icon difl_adv_btn_media difl_adv_btn_icon\">$<\/span><\/span>\n\t\t\t\t\t\t\t\t<span class=\"difl_adv_btn_text_wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"difl_adv_btn_text\">Discuss my succession plans <\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<span class=\"difl_adv_btn_sub_text\"><\/span> \n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<noscript class=\"difl_advanced_button_tooltip_content\"><\/noscript>\n\t\t\t\t\t\t<\/a><\/div>\r\n\r\n<div class=\"et_pb_text_35 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>A confidential discussion to clarify the scope and next steps.<\/p>\n<\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_40 et_pb_column et-last-child et_flex_column et_pb_column_empty et_pb_css_mix_blend_mode_passthrough et_flex_column_2_5 et_flex_column_2_5_tablet et_flex_column_24_24_phone\"><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_28 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_41 et_pb_column et_block_column et_pb_css_mix_blend_mode_passthrough et_flex_column_18_24 et_flex_column_18_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_36 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Matthieu Bech is a legal specialist in French tax law and cross-border procedures and an economist registered in his own name with the Col\u00b7legi Oficial d\u2019Economistes d\u2019Andorra under number 297. SOL Fiscal coordinates tax, accounting and wealth analyses within the agreed scope and, where the case requires it, works with lawyers, notaries, accountants, financial institutions and other qualified professionals. This page sets out a general method. Individual circumstances require their own assessment.<\/p>\n<\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_42 et_pb_column et-last-child et_flex_column et_pb_column_empty et_pb_css_mix_blend_mode_passthrough et_flex_column_6_24 et_flex_column_6_24_tablet et_flex_column_24_24_phone\"><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Plan a gift or succession between France and Andorra: civil law, Article 750 ter, the Dutreil regime, real estate and ongoing family support.<\/p>\n","protected":false},"author":8,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"content-type":"","footnotes":""},"difl_page_category":[],"class_list":["post-329555","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/sol-fiscal.com\/en\/wp-json\/wp\/v2\/pages\/329555","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sol-fiscal.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sol-fiscal.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sol-fiscal.com\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/sol-fiscal.com\/en\/wp-json\/wp\/v2\/comments?post=329555"}],"version-history":[{"count":2,"href":"https:\/\/sol-fiscal.com\/en\/wp-json\/wp\/v2\/pages\/329555\/revisions"}],"predecessor-version":[{"id":329629,"href":"https:\/\/sol-fiscal.com\/en\/wp-json\/wp\/v2\/pages\/329555\/revisions\/329629"}],"wp:attachment":[{"href":"https:\/\/sol-fiscal.com\/en\/wp-json\/wp\/v2\/media?parent=329555"}],"wp:term":[{"taxonomy":"difl_page_category","embeddable":true,"href":"https:\/\/sol-fiscal.com\/en\/wp-json\/wp\/v2\/difl_page_category?post=329555"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}