21 juillet 2011
Tax regime of trusts in France with R.Anthony
Tax regime of trusts in France les tribunes EFI sur le trust Article 14 of the rectified finance law on 2011 By Professor Robert Anthony and Patrick Michaud,avocat RATES APPLICABLE IN CASE OF TRANSMISSION IN A TRUST The article 14 of the modified finance act for 2011 created a new system taxation for the foreign trusts of which the beneficiaries or the settlors, being physical persons, are or were fiscal residents of France.