Can a non-profit organization located in a foreign country benefit from the same tax advantages (no IHT) attached to donations and bequests made by a French tax resident to a similar organization established in France?
These situations may arise when nationals of other countries settle in France and kept ties with their country of origin and wish to grant a donation to an association or foundation they know. It can also be a question of a French resident who wishes to support the action of a specific foreign association or foundation.
Bertrand SAVOURÉ, Althémis Paris notaire, presents in the Revue Fiscale du Patrimoine the tax regime applicable in France to gifts and bequests made to foreign non-profits, the exemption procedure, and the case of non-profits entities located outside the European Union or the European Economic Area.
This study is only available in French.