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Trusts and trust-like structures - Russell-Cooke in STEP Journal

03 April, 2014

France's first supplementary budget in 2011 contained substantial changes to the taxation regime. It codified the taxation of trusts and unadministered estates in France, and introduced a definition of a 'trust' in the Code général des impôts.

Patrick Delas, senior associate in the French tax team, looks at the different structures available.

This article was first published for STEP Journal, April 2014.

View the full article.