July 2025
The new article 774 bis of the French tax code (CGI), introduced by the Finance Act for 2024, limits the tax deductibility of the restitution claim of certain “quasi-usufructs” in respect of inheritance tax. This study, written by François DESBUQUOIS, Pascal JULIEN-SAINT-AMAND, Nicolas KILGUS, Mathilde LETRANGE, Pascal LAVIELLE, Sabrina LE NORMAND-CAILLERE, Michel LEROY, and Renaud MORTIER, all members of the Fédération Nationale Droit du Patrimoine, reviews the scope of this provision.
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.
Stéphanie BOHUON
Public relations manager
