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International divorce
International divorce: three issues are settled separately, and the country that decides is not always the one you would think.
Which court, which law for the divorce, which law for dividing the assets: for a couple who have lived in several countries, each has its own rule. Whoever goes to court first often sets the framework. Here are the European rules, and what they cost.
Three questions
Court, divorce law, property law.
| The question | The rule in the European Union | What can be decided beforehand |
|---|---|---|
| Which court? | That of the spouses' habitual residence, or of one of them depending on the case (Regulation (EU) 2019/1111, since 1st August 2022) | Nothing by contract: the date and place of filing count |
| Which law governs divorce? | The one chosen by the spouses, failing which that of their habitual residence (“Rome III” Regulation No 1259/2010) | A written choice of the applicable law |
| Which law applies to property? | For a marriage since 29 January 2019, that of the first common residence; before that, the 1978 Hague Convention | A marriage contract or a choice of law |
Outside the European Union, each country applies its own rules: the same couple may come under two courts, and the court first seised often prevails.
The portfolio
What is shared, and what it costs.
Partition duty is 1.10% of the net assets divided. A divided property also goes through a notary, with their fees.
Paid as a lump sum within 12 months, it gives the payer a 25% tax reduction, on up to €30,500. Paid as an annuity, it is deducted from the payer's income and taxed in the hands of the recipient.
Assurance-vie, PER, holding company or SCI shares: their value is included in the division according to the matrimonial regime, and the beneficiary clause of an assurance-vie should be reviewed as soon as you separate.
Frequently asked questions
What clients ask us.
We live abroad: can we get a divorce in France?
Often yes, if you are both French nationals, under Regulation (EU) 2019/1111. But the competent court does not necessarily apply French law: the law of the divorce and that of the matrimonial regime are determined separately.
We did not make a marriage contract: what is our regime?
Not necessarily the French community of property. For a marriage since 29 January 2019, it is the law of your first common habitual residence after the marriage (Regulation (EU) 2016/1103); before that, the 1978 Hague Convention applies. This is the first point to establish.
What should I review in my wealth as soon as we separate?
The beneficiary clauses of assurance-vie and PER contracts, which often name “my spouse”, powers of attorney over accounts, and the articles of association of jointly held companies. After the divorce, the family quotient and IFI are recalculated separately for each spouse (Article 6 of the French Tax Code).
