France - Foreign Trusts: New French Legislation Enacted
- A. de l’Estoile Campi; P. Dedieu
- European Taxation, 2011 (Volume 51), No 11
- 4 October 2011
The authors, in this note, discuss the Finance Amendment Law for 2011, enacted on 30 July 2011, which addresses, in part, the law regarding trusts, introducing provisions on gift and inheritance taxes and wealth taxes, as well as certain clarifications on income tax provisions. Except where specifically provided by the Law itself, the modifications are effective as from 31 July 2011.