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Endowment contract: the valuation under a tax ambiguity


Endowment contract: the valuation under a tax ambiguity

Janvier 2014

An ambiguity in the tax doctrine would allow to declare the nominal value of the contracts at the time of an inheritance. The tax authorities would like to rectify this, but for the time being, some practitioners are considering indicating this nominal value.

Expert opinions, including that of Pascal JULIEN SAINT-AMAND, Althémis Paris notaire.

This study is only available in French.


Notary

Pascal JULIEN SAINT-AMAND - Althémis Paris

Pascal JULIEN SAINT-AMAND

Paris

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