21 juillet 2011
Tax regime of trusts in France with R.Anthony
Tax regime of trusts in France
Article 14 of the rectified finance law on 2011
By
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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