Octobre 2020
Althémis comes back to the practical case presented during its 7th Rencontres Internationales in this article published in the Revue Fiscale du Patrimoine. When a gift is somehow related to foreign issues, it is advisable to examine the clauses usually used in French law contracts, and in particular the clause establishing a usufruct, in order to verify their relevance in the countries where they are to be applied.
This study is only available in French.