For 3 years now, they have been taking small groups from every corner of world into the very remote and unmapped parts of the Dordogne, exploring prehistoric caves, shelters, troglodytes as well as Roman and Medieval ruins.

From Walking Dordogne’s Blog

NEW FOR 2010 “Sacred River of Dreams”

After our “Valley of Caves” tour, the “Canoe / Hike the Vezere’ is our second most popular trip, and last year we had to turn down 47 people for this trip alone. “Canoe Hike the Vezere” is a fantastic (long) day trip, as the title suggests, canoeing and hiking to various prehistoric places of interest. However, we did have one big problem with this trip, and that was to decide WHICH prehistoric sites to hike to, because we can only fit so much into “Dawn till Dusk” and there is just so much to see, so, we came up with this new Trip Sacred River of Dreams.

Sacred River of Dreams is the ultimate adventure, we will canoe and explore 30 miles of the Vezere River. Our ancestors settled here, and roamed this area more than 460,000 years ago. These were the hunting grounds of the Neanderthals, and it was here that our ancestors the Cro Magnon settled. This area is riddled with prehistoric caves, shelters and troglodytes, that are unmapped, unknown and unforgettable. Too much to explore in just one day, so we will stay a night in a real Neanderthal cave, with spectacular views of the valley and river. On day 2 we will continue down river and continue our exploration, and at the end of this adventure we will all enjoy a delicious meal in Les Eyzies de Tayac.

This trip will be offered twice a week, from April thru October 20th. NO trips during July and August, and a max. of 6 people per trip ( 3 canoes)

If you would like to do a canoe / hike trip like this, but would rather not, or cannot do an overnight trip, then consider our “Canoe / Hike the Vezere” trip.

As with ALL our trips, you are guaranteed a UNIQUE and exciting trip of a lifetime.

For more info about this and other fantastic and unique trips in the Dordogne, visit : www.walkingdordogne.com

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Chateau de Bruzac
The ruins of the Bruzac Castle can be found between st Pierre de Cole and St Jean.
Tel: 05 53 03 70 74

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Original list of these Museums can be found at http://aquitaine.angloinfo.com/af/394/aquitaine-dordogne-museums-and-castles.html

Please visit their site for more useful info about the area.

This is devastating enough wherever you are, and can be more so if the correct legal preparations have not been set in place. You cannot see into the future but you can learn from other people’s experiences, and by exercising foresight, a lot of extra anguish and heartache can be saved.

The following case studies are based on real life situations but the names and some of the circumstances have been changed to protect the identities of the people concerned. However, the consequences are fact.

Case Study 1 – Civil Partnerships

Elizabeth and Susan were in a long-term relationship for over thirty years and had entered into a UK civil partnership, a legal relationship giving them similar tax rights and advantages as married couples in the UK. They liked to drive over to France and spend time in their house in the country which had been paid for solely by Elizabeth, but was owned under a clause tontine, a joint tenancy clause that in France allows the property to pass directly into the hands of the survivor on the first death. As they were nearing retirement age, they planned to move to France for a quiet and enjoyable life. Unfortunately, before this happened, Susan died unexpectedly.

The tontine clause meant that French succession law did not apply to the property and that on Susan’s death, the legal ownership passed wholly into Elizabeth’s hands. The tontine clause was necessary to protect the survivor, because France only looks at the legal position, and does not recognise UK civil partnerships, whereas the UK law recognises the French equivalent, the Pacte Civil de Solidarité (PACS). Without the tontine, the property would have passed to Susan’s relatives under French succession law, or, failing that, according to her French will, if she had one.

As France only looks at the legal position and will not consider how the property was paid for, for French succession tax purposes this was a transfer of value, and thus Elizabeth has to pay French succession tax on the share of the property inherited from Susan. Under French law the two had no legal relationship and are ‘strangers’ for tax purposes, and thus Elizabeth faces a 60 per cent succession tax charge on Susan’s share of the property to be paid within six months. It may be possible to pay the tax in installments at a maximum of six monthly intervals, over a period of up to five years, but interest will be due on the tax owed.

Elizabeth is effectively paying tax on a half-share of the house she acquired with her own money, and may have to sell the house to pay the liability. As Susan was not resident in France at the time of her death, only her share of the French property is taxable in France. However, if she had died as a French tax resident, her worldwide estate (with the exception of any UK property) would have passed under French succession law. The tontine clause and civil partnership would have ensured that any real estate would pass to Elizabeth, but the remainder of her assets would pass to her nearest relatives under French succession law, or, failing that, according to her will. French succession tax would have been payable on her worldwide assets, including any UK property.

As Susan’s share of the French property and all of her UK assets have passed under her UK will to Elizabeth, with whom she had a UK civil partnership, no UK inheritance tax is due.

Even if any UK inheritance tax had been due, under the UK/France Double Tax Treaty, any French tax payable can be offset against any UK tax liability arising on the same assets.

Had they actually moved to France, they could have entered into a French PACS, which, whilst not as good for tax purposes as marriage in France, is significantly more tax efficient than being treated as strangers. However, they would have first needed to know that a UK civil partnership isn’t valid in France, and they could have found this out by taking advice.

Case Study 2 – Power of Attorney

Alan and Penny were looking forward to a long and happy retirement in France. Sadly, Alan started to show signs of early Alzheimer’s and when the disease was officially confirmed she managed to procure an Enduring Power of Attorney (EPA) in the UK. Unfortunately, the EPA is not valid in France and Penny was worried about how she was going to sign documents on Alan’s behalf in France when he could no longer do so.

Alan had periods of lucidity when he clearly understood what was happening but time was running out and neither he nor Penny (now French residents) knew when Alan would no longer be capable of making decisions or indeed, if he would pass away sooner rather than later.

As residents of France, it is still possible for Alan to sign documents or make a will if Penny obtains a doctor’s certificate indicating that he has sufficient mental capacity to understand what he is signing, or more so, if a doctor attends the signing. Those who suffer from Alzheimer’s or other forms of mental incapacity do often have periods when they are in command of their faculties.

Penny can apply for a curatelle or tutelle, whereby she becomes Alan’s curateur or tuteur in relation to French assets and interests under a court order made by a Juge des Tutelles.

In relation to French assets, a notaire will want to see a court document appointing Penny as curateur or tuteur.

If they have not already done so Penny and Alan could enter into a community marriage contract (CMC), under which any assets held under the contract would pass as of right to Penny on Alan’s death, regardless of children’s rights. Such a contract can cover just a French property, or can be extended to cover all assets of the marriage.

Bill Blevins is Managing Director of Blevins Franks International, one of the largest independent financial advisers, which specialises in advising retired  expatriates in southern Europe

Each département is sub-divided into communes that can vary in size from Paris with 2 million inhabitants down to a humble village sheltering only a couple of dozen souls. There are 36,851 communes in France and each one is administered by a maire who works in la mairie, assisted by his/her premier adjoint, and a conseil who meet regularly to decide policy.

Maires are elected by the inhabitants of their commune (all EU citizens resident in France are eligible to vote in these elections) and basically act as low-paid civil servants for the French government.

Their duties include organising elections and sending the results to the government, keeping birth, marriage and death registers, managing social programmes, contracting for local drinking water, granting building permission, protecting the environment, organising local childcare, school buildings, accommodation for primary teachers, the running of cemeteries, footpaths, and general maintenance, including street lights, pavements, playgrounds and parks. They are also in charge of public safety, providing facilities for travelling communities, and maintaining lists of conscription-age people in their communes.

They also act as news agencies, informing the local population of new by-laws, (bonfire restrictions, public health measures, etc) and more domestic items such as forthcoming street-parties and concerts. Maires often find themselves arbitrating in land disputes, or disagreements between neighbours over hedges and late night noise levels.

La mairie would be your first stop were you to discover the long-forgotten bones of a horse on your land and you wanted them removed. They would also be the first port of call for a grant to pay for a school trip, or for permission to knock a hole in your kitchen wall to make a new window.

Maires have the power to make by-laws about stray dogs, and can rule on what colours people may use when painting their houses, their shutters, their front doors… even their gates. This is especially true in areas near national parks or heritage sites, where you may find your choice restricted to brown, brown or brown.

Mairies also deal with rubbish collection, recycling and the collection of large unwanted items. This is often organised with other local mairies, but each one sets their own local taxes for rubbish disposal (taxe d’ordures) and mains water supplies (facture de l’eau).

In small villages, when it comes to petty nuisance, ie children playing postman’s knock, chasing your cats, or trashing your garden, if you ask the maire to intervene he or she will often have an extremely effective word with the parents – even if you don’t know who the kids are, probably the maire will!

In the case of anonymous nuisance like graffiti and petty vandalism, maires have even been known to indulge in personal skulking to catch the offenders red-handed and deliver them to the local cop-shop for a strong chin-wagging and possibly even a lengthy wait in a police cell as the parents take their time coming to the rescue.

On the other hand, (and again we’re talking smaller communes here) the local maire, if he or she wants to, can pull strings to get you a job, or get your child into the school or university of your choice. If you’re job hunting you can also ask for a character reference (your estate agent may also be willing to vouch for you).

Maires can be elected and re-elected for donkey’s years, and people like secretaries and adjoints tend to be permanent fixtures too, which is one of the main reasons why it is an excellent idea to be on good terms with the people in your local mairie. If they like you, life will be easy. If they don’t, life will be hard.

More than that, there is no reason not to take an active interest as UK citizens resident in France are not only entitled to vote in local elections, but can hold office. (They can also vote in European elections – register for both electoral lists at… your local mairie.)

On a more romantic note, you can have a church blessing in France, but you can’t get married in church. You have to tie the knot in a mairie. So you’ll need to check the maire’s diary before you name the day.

On the fun side, local mairies also organise leisure and recreation: the Paris plage (a beach by the River Seine which is installed for six weeks during the summer) is the brainchild of the maire of Paris. Smaller mairies organise communal meals, dances and drinks to celebrate occasions like Bastille Day (14 July). They also administer local associations, some of them even giving out grants for choirs, sports clubs, etc.

FACT FILE
• Look up the website and email address of your local mairie on www.annuairemairie.com. This also has links to a vast range of other sites connected with French administration

• For more about the French civil service, visit www.service-public.fr/etranger/english.html. This website contains a large section in English

• The Association of French Mayors has 35,000 members, and the site has a small section in English. See www.amf.asso.fr

STEP BY STEP GUIDE

• When deciding to buy a property in a small rural commune, go to the Mairie and introduce yourself (shake hands formally, intersperse each comment with ‘Monsieur le Maire’, or ‘Madame’). In larger rural ones, drop by and introduce yourself to the secretary.  If you’re buying in Paris however, this step probably won’t get you anywhere!

• If you do buy, and again, we’re talking about smaller communes here, invite the Maire (along with the adjoints and the secretary) to come and have a celebration apéro.

• Be polite. French bureaucracy is insanely clumsy and drives everyone to distraction sooner or later. But do not crack under the strain. An overheated rant about efficiency will earn you the cold shoulder. A jar of home-made marmalade to thank the secretary for dealing with such troublesome papers will get you everywhere! 

• In small communes, send Christmas cards. In all but the largest, leave your contact details when you go away for more than a few weeks or so.  In any commune, shake hands with the Maire every time you meet him/her.

Disclaimer
This dossier article is intended as a general guide only.  For specific information relative to your own situation, please use the contact details in the factfile.  The information given here was correct at the time of publication.  However, if you notice a gremlin causing typos or any other inaccuracies, do please let us know.

France has updated its antiquated succession tax regime completely, abolishing inheritance tax between spouses and PACS partners. The succession tax system has been reworked to include other generous allowances to inheritances, particularly between close family.

The improved succession tax rules are part of a package of radical new tax legislation that came into force as France’s new president, Nicolas Sarkozy, celebrated his first 100 days in office. During his presidential campaign he had promised revolutionary changes to France’s tax system and a batch of reforms amounting to around €13.8 billion (£9.4 billion) in tax cuts was passed in August.

This will be welcome news to Living France readers who are planning to move to France. It brings the legislation in line with the UK’s tax-free exemption between spouses and civil partnerships. However, where inheritance tax in the UK is paid by the deceased’s estate, in France it is calculated for each beneficiary depending on the amount inherited and then paid by the individual beneficiary.

The inheritance tax exemption extends to sisters and brothers who are single, widowed or divorced providing that at the time of succession they are aged over 50 or they are suffering from an illness which prevents them from working and were living with the deceased during the five years preceding the death.

The allowance for children and parents (who inherit from their children) is tripled from €50,000 (£33,935) to €150,000 (£101,805) per person. The allowance between brothers and sisters is increased from €5,000 (£3,394) to €15,000 (£10,181).

The allowance for nieces and nephews (which is currently only available for lifetime gifts) increases from €5,000 (£3,394) to €7,500 (£5,090) and also applies on death. The allowance of €15,000 (£10,181) for brothers and sisters will apply where a niece or nephew inherits by representation (because their mother or father is dead or has renounced the inheritance).

The specific allowance of €50,000 (£33,935) for the disabled is also tripled to €150,000 (£101,805) and can be cumulated with other allowances (eg the €150,000 [£101,805] allowance for a child).

As the allowances have been dramatically increased, the new legislation has abolished the €50,000 (£33,935) global allowance which applied where children or spouses inherited. From now on, the rate bands will be automatically increased each year in line with inflation.

Lifetime gifts
Lifetime gifts made to children over a six-year period are subject to an allowance of €150,000 (£101,805) instead of €50,000 (£33,935). A child can therefore receive up to €300,000 (£203,611) (€150,000 [£101,805] from each parent) tax free every six years.

Although inheritances between married couples can now be made completely tax free, this is not the case for gifts. The allowance of €76,000 (£51,581) remains in place for lifetime gifts between spouses. For PACS partners the current allowance of €57,000 (£38,686) is increased to €76,000 (£51,581) in line with that of spouses. However, the allowance will be withdrawn if the PACS agreement is broken within the same year or the following year for a reason other than marriage to each other or the death of one of the partners.

Cash gifts

The specific exemption for cash gifts has increased from €20,000 (£13,574) to €30,000 (£20,361) where the gift is made to a child, grandchild or, if there are no direct line descendants, to nieces or nephews. This is provided the donor is more than 65 years old and the donee more than 18 years old. In addition, the gift should be declared and registered by the donee at his/her local tax office within one month of the gift.

This exemption can be cumulated with other allowances, (ie the €150,000 [£101,805] for children, €30,000 [£20,361] for grandchildren and €5,000 [£3,394] for nieces and nephews). However, it does not renew after six years and can only be used once.

The new legislation will revolutionise the French housing market, according to property specialist Trevor Leggett.