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.
Althémis Paris
Pascal JULIEN SAINT-AMAND is a partner Civil Law notary in Paris and Chairman of the Althémis Group.
Doctor of French and European law, after a career as a tax lawyer, he joined in 1993 the notarial profession to which he had a long family tradition. He has developed a high level expertise in wealth management, and in particular in estate planning for company directors.
He writes on these subjects in numerous books published by Éditions Francis Lefebvre: Pactes d’actionnaires et engagements Dutreil, Mémentos Patrimoine et Droit de la Famille, Les holdings, Stock-options et attributions gratuites d’actions.
He is a lecturer at Paris Dauphine University and the ESCP Business School. He is a member of the FNDP legal committee.
Althémis Paris
Bertrand SAVOURÉ is a partner Civil Law notary in Paris and Vice-Chairman of the Althémis Group.
He specialises in inheritance planning, the transfer of private estates and the transfer of businesses, within a distinctly international context. He regularly covers these issues at conferences or through articles in specialised journals.
He is scientific co-director of the Revue Fiscale du Patrimoine published by LexisNexis.
He has exercised a number of activities within his profession and in particular he chaired the Interdepartmental Chamber of Notaries of Paris until September 2020.
He was also general rapporteur of the 108th congress of notaries in France on the subject of estate planning in 2012, and he is a member of the Institute of Legal Studies of the Conseil Supérieur du Notariat.
Stéphanie BOHUON
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