French General Tax CodeIn force
III: Trusts
Article 238 quater L
The trust shall be the subject of a declaration of existence by the trustee under conditions and within time limits set by decree.
AI translation · Updated 8 Nov 2023Open Article
20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 731–740 of 12278 articles for “Art. US Estate Tax — QDOT”
The trust shall be the subject of a declaration of existence by the trustee under conditions and within time limits set by decree.
…e loi mais se rattachant directement à l'exploitation de l'entreprise de presse, sont exemptes de tous impôts et taxes.Dations in payment referred to in articles 11, 13 and 24 de la loi du 2 août 1954…
I. - In the event of non-compliance with the condition of exclusivity of their activity or in the event of transfer of their co-ownership shares referred to in Article 238 bis HP within a period of le…
…Book III of Part Three of the Labour Code are deducted from its profits for the purposes of income tax or corporation tax.
…States and territories whose situation with regard to transparency and exchange of information in tax matters has been the subject of a review by the Organisation for Economic Co-operation and Devel…
…ided for venture capital companies by article 1-1 of law no. 85-695 of 11 July 1985 containing various provisions of an economic and financial nature, nor the scheme provided for in favour of single-m…
…directly, by itself or through a third party, elements of its assets to a person, to a body, in a trust or in a comparable institution, with a view to managing them in its interest or to assuming on i…
Profits made by de facto companies shall be taxed in accordance with the rules laid down in this Code for joint ventures.
…ion of all or part of the settlor's rights representing the assets or rights transferred into the trust assets which are not entered on the balance sheet of a company, the results of the trust assets…
…close of the first financial year opened as from 1 January 1993, the result of the disposal is for tax purposes calculated in relation to their acquisition cost, including the amount of income acquir…
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More