France - The French “Fiducie”: A Missed Opportunity or a Work in Progress?
- J. Saïac; D. Gutmann
- European Taxation, 2010 (Volume 50), No 4
- 1 March 2010
In this article, the authors outline the legislation regarding “Fiducie”, the French equivalent of trusts, which was introduced in February 2007 and clarified in August 2008 and January 2009.