21 juillet 2011

Tax regime of trusts in France with R.Anthony

trust deed.jpgTax 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.

 

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