Question· Question écrite9703open
France · National Assembly · 16 September 2025
Ms. Marie-Ange Rousselot draws the attention of the Minister of State, Keeper of the Seals, Minister of Justice, to the persistent difficulties in terms of recognition in France of the filiation of children born abroad through surrogacy. The “bioethics” law of August 2, 2021 provides that the recognition of a parentage established abroad must be assessed with regard to French law, which leads to limiting transcription to only biological parent, provided that the latter is French, and to refer the other parent to an adoption procedure, on the one hand, and to completely refuse transcription when the French parent is not the biological parent, on the other hand. At the same time, by several judgments rendered in 2024, the Court of Cassation established the case law according to which when “a foreign judgment establishing the parentage of a child born from gestation for another is vested with the exequatur, this filiation is recognized as such in France and produces the effects attached to it in accordance with the law applicable to each of these effects. This divergence between the law and case law places the French civil status services in a situation of uncertainty as to the applicable regime. Regarding the return of children to France, the Council of State ruled in 2016 that the only condition required for the issuance of a pass is to establish the French nationality of the child and not to produce a French civil status certificate or a transcribed certificate. However, some consulates continue to condition the delivery of this document on prior transcription, which, taking into account the bioethics law, can lead to only including the biological parent on the French document and to leaving the child without filiation. established with regard to the other parent or to refuse the pass if the French parent is the intended parent and the biological parent is of another nationality. She asks what measures the Government intends to take to harmonize the practice of consular services and the central civil status service, clarify the relationship between the 2021 law and the case law of the Court of Cassation and guarantee that the issuance of documents pass complies with the jurisprudence of the Council of State of 2016.
Question· Question écrite6117open
France · National Assembly · 22 April 2025
Ms. Marie-Ange Rousselot draws the attention of the Minister to the Minister of the Economy, Finance and Industrial and Digital Sovereignty, responsible for public accounts, to the absence of a double taxation tax convention between France and Liechtenstein. France and Liechtenstein are already linked by an agreement on the exchange of information for tax purposes signed on September 22, 2009 and which entered into force in 2010. In addition, these two countries collect from their financial institutions a wide range of information regarding their customers' accounts and automatically transmit it to the tax authorities of the other state of which the taxpayer is resident, since the extension of the multilateral agreement signed in Berlin on October 29, 2014. Nevertheless, despite persistent dialogues between the governments of the two countries and repeated requests from the French community of Liechtenstein, no tax convention for the avoidance of double taxation in matters of income or wealth tax has yet been signed. This state of affairs penalizes commercial exchanges and direct investments between France and Liechtenstein, while it is more necessary than ever for France to develop balanced exchanges with its European partners, Liechtenstein being a member of the European Free Trade Association (EFTA), the European Economic Area (EEA) and the Schengen area. Furthermore, the absence of a double taxation tax treaty forces the hundred or so French people residing in Liechtenstein to pay their taxes in both countries. While the governments in office in 2016 and 2019 considered that the negotiation of a double taxation agreement did not present any necessary at the time, she would like to know if the current Government intends to move forward on the possibility of signing a tax convention on non-double taxation between France and Liechtenstein in order to contribute to a relaunch of commercial relations between the two countries.
Question· Question écrite2672answered
France · National Assembly · 3 December 2024
Ms. Marie-Ange Rousselot questions the Minister Delegate to the Minister for Partnership with Territories and Decentralization, responsible for transport, on the stopping of the direct rail link between Belfort and Delémont in Switzerland from December 2025. Consequently, all trains on this line will stop in one direction or the other systematically at the border, at Delle, in the Territoire de Belfort, and users will have to change trains to continue their journey. The section between Belfort and Delle will be operated by SNCF and the section after the border will be served by a Swiss railway company. This unilateral decision by the Burgundy-Franche-Comté region was taken while discussions were underway with the Canton of Jura in Switzerland to improve the cross-border service offer, particularly affected by the lack of equipment. rolling and connection defects on the French side. In Switzerland, this decision causes incomprehension given the existence of ambitious alternative proposals but also because the French Delle-Belfort railway section was put back into service in 2018 thanks to Swiss co-financing of more than 27 million euros. Furthermore, this decision goes against decades of efforts by the French and Swiss authorities. since the interstate agreement of 1999 to promote public transport for cross-border travel to the detriment of the car, while the Future Plan for Transport presented on February 24, 2023 provided for massive support for rail with an investment of 100 billion euros by 2040, which contributes to decarbonizing modes of transport and protecting the environment. Finally, this decision penalizes especially the 10,000 French cross-border workers and the companies in the Canton of Jura who welcome them every day, but also all the French people established in Switzerland who use this line to reach Paris quickly. This is why she asks him what the Government intends to do about this situation which penalizes the development of rail transport, the environment and French people living on the border and established in Switzerland.
Question· Question écrite2304answered
France · National Assembly · 26 November 2024
Mrs. Marie-Ange Rousselot draws the attention of the Minister to the Prime Minister, responsible for the budget and public accounts, to the tax self-certification of the French bank accounts of expatriate families. As required by law, French banking establishments are responsible for collecting information relating to the tax residence of their clients, particularly when the latter is not located in France. Customers must then carry out a tax self-certification of their accounts located in France. However, a divergence in interpretation of the law appears when it comes to minors, holders of bank accounts, attached to the parents' tax household. While a response to a written question, dated January 2020, from the Ministry of Economy and Finance indicates that parental self-certification can be used to self-certify a account opened for the minor when he is attached to the tax household, certain banking establishments, considering that this response has no legal value, consider that they should therefore only adhere to decree no. 2016-1683 of December 5, 2016 which does not specify this possibility. Therefore, in practice, these establishments require the production of a certificate for all account holders, whether they are adults or minors, which is a source of unnecessary administrative complexity. She therefore asks him what rule of law should be applied in this case and whether an update of the decree of December 5, 2016 is envisaged in order to definitively put an end to this divergence of interpretation.
Question· Question écrite2038answered
France · National Assembly · 19 November 2024
Ms. Marie-Ange Rousselot draws the attention of the Minister of Partnership with Territories and Decentralization to the announcement made by Prime Minister Gabriel Attal on April 23, 2024 during the 8th interministerial committee for public transformation to remove the obligation for annual emptying of public swimming pools. This simplification measure was eagerly awaited by the municipalities and intermunicipalities, and requested for a long time by the association of French mayors and intercommunity presidents (AMF) or the national association of elected officials in charge of sport (Andes). The removal of the annual emptying obligation for public swimming pools makes it possible to pursue a triple objective: to simplify the lives of local elected officials, to preserve precious water resources and thus contribute to protecting the environment, and finally to enable an overall saving of 30 million euros for local authorities. Furthermore, public swimming pools, classified as establishments open to the public (EPR), are regularly monitored by regional health agencies. It is therefore superfluous to maintain the regulatory obligation of annual emptying of aquatic basins to the extent that the quality of the water still meets the health standards in force. While the Government and communities territorial authorities must find sources of savings, compatible with environmental and health objectives, she asks him when this promise to remove the obligation of annual emptying of public swimming pools can be implemented and by what legal means.
Question· Question écrite1798answered
France · National Assembly · 5 November 2024
Ms. Marie-Ange Rousselot draws the attention of the Minister of the Economy, Finance and Industry to the resumption of negotiations with Switzerland to establish a new tax convention on the double taxation of inheritances. While the Franco-Swiss tax convention of December 31, 1953 made it possible to govern these situations and avoid double taxation, it was denounced by France on June 17, 2014. Since January 1, 2015, In France, the provisions of the general tax code apply, sometimes leading to double taxation, as in the case where a French resident inherits property located in France belonging to a deceased Swiss resident. This situation may impose taxation on the heirs in Switzerland and then in France, which may reach an amount greater than the value of the inheritance. Faced with this delicate situation which can impact many families settled in cross-border territories, a new tax convention between Switzerland and France aimed at avoiding double taxation appears particularly desirable. On September 19, 2023, the Swiss National Council adopted a motion to relaunch negotiations with France with a view to a new convention. In France, an amendment to the convention between France and Switzerland of September 9, 1966 was tabled in the Senate by the Minister for Europe and Foreign Affairs on June 26, 2024, but this only concerns double taxation in terms of taxes on income and wealth and not inheritance. In July 2024, Bruno Le Maire, Minister of the Economy and Finance, publicly declared his readiness to revise the inheritance tax convention during a trip to Geneva. She therefore requests details on the progress of this reflection and the steps envisaged for a resumption of negotiations with the Swiss authorities.