Septembre 2016
The holding of works of art or a principal residence through a French real estate company (société civile) closes the way to the partial or total exemption of these assets with regard to the wealth tax. In the interest of consistency, fiscal neutrality and simplicity, Professor Renaud MORTIER and Pascal JULIEN SAINT-AMAND, Althémis Paris notaire, propose to put an end to these unfair situations.
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
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