Article: An Update on Foreign Trusts Under French Tax Law

Pierre-Jean Douvier (Independent) recently published, An Update on Foreign Trusts Under French Tax Law, 2024. Provided below is an Abstract:

In this article, the authors explain how trusts are treated under French law by both legislation and the French courts. In particular, the authors focus on the Court of Appeal decision in Clive-Worms (Case No. 19PA00458).