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.