The usufructuary of company rights benefits from a quasi-usufruct on the sums distributed by a deduction on reserves. The amount of this legal quasi-usufruct is deductible from his inheritance’s assets.
Here is the analysis of two practitioners, Pascal JULIEN SAINT-AMAND and Sophie GONSARD, on the ruling of the French Cour de cassation on the 27 May 2017.
This study is only available in French.
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