Mai 2024
A growing number of people wish to incorporate a philanthropic dimension into their estate planning. Nevertheless, the increasingly frequent appearance of foreign elements can call into question the favorable treatment reserved for these gifts in a national context. The 11th Rencontres Internationales Althémis provided an opportunity to examine the civil and tax consequences of a donation to a non-profit organization in an international context.
Eugénie GUCHOT, Pascal JULIEN SAINT-AMAND, Bertrand SAVOURÉ, and Guillaume ETAIN present a case study in the columns of Revue Fiscale du Patrimoine.
This article is only available in French.