RATES APPLICABLE IN CASE OF TRANSMISSION IN A TRUST
RATES APPLICABLE IN CASE OF TRANSMISSION IN A TRUST
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Position of assets at the death of the settlor |
Taxation
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Assets transferred |
Defined share of a beneficiary |
settling a gift or an inheritance |
DMTG* by way of common law |
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Not defining a gift or a inheritance |
DMTG by death by way of common law |
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Related share: defined share of several descendants |
45% |
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Other cases |
60% |
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Assets remaining in the trust |
60% |
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Trustee of the trust under a non cooperative state jurisdiction or settlor domiciled in France during the formation of the trust made after May 11 201
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60% |
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