Juillet 2019
During an inter-professional round table chaired by Sandrine QUILICI, Pascal JULIEN SAINT-AMAND explains the impact of the investment structure on the French wealth tax taxable basis. He demonstrates the importance of the choice of the location of the debt, the impact of cash flow agreements in groups of companies and the impact of separating the usufruct from the bare ownership of an asset on the valuation of shares.
This study is only available in French.
Althémis Paris
Pascal JULIEN SAINT-AMAND is a partner Civil Law notary in Paris and Chairman of the Althémis Group.
Doctor of French and European law, after a career as a tax lawyer, he joined in 1993 the notarial profession to which he had a long family tradition. He has developed a high level expertise in wealth management, and in particular in estate planning for company directors.
He writes on these subjects in numerous books published by Éditions Francis Lefebvre: Pactes d’actionnaires et engagements Dutreil, Mémentos Patrimoine et Droit de la Famille, Les holdings, Stock-options et attributions gratuites d’actions.
He is a lecturer at Paris Dauphine University and the ESCP Business School. He is a member of the FNDP legal committee.
Stéphanie BOHUON
Public relations manager
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