RATES APPLICABLE IN CASE OF TRANSMISSION IN A TRUST

 

 

RATES APPLICABLE IN CASE OF TRANSMISSION IN A TRUST

 

Position of assets

at the death of the settlor

Taxation

 

 

 

 

 

Assets transferred

Defined share of a beneficiary

settling a gift or an inheritance

DMTG* by way of common law

Not defining a gift or a inheritance

DMTG by death by way of common law

Related share: defined share of several descendants

45%

Other cases

60%

Assets remaining in the trust

60%

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

 

60%

 

 

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