Logo Althémis - De la stratégie aux actes
All our News

Divided corporate rights and quasi-usufruct on distributed reserves


Divided corporate rights and quasi-usufruct on distributed reserves

Octobre 2015

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.

Feel free to share on social networks


Notary

Pascal JULIEN SAINT-AMAND - Althémis Paris

Pascal JULIEN SAINT-AMAND

Paris

+

Sophie GONSARD - Althémis Le Vésinet

Sophie GONSARD

Le Vésinet

+