Août 2013
The tax authorities consider that the interests of the euro funds of life insurance contracts must be taken into account fo the capping of the wealth tax. This surprising position seems to contradict decisions of the French Conseil constitutionnel and the Conseil d’Etat.
Sophie GONSARD and Pascal JULIEN SAINT-AMAND, notaires at Althémis Le Vésinet et Althémis Paris, share their surprise.
This study 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 Le Vésinet
Sophie GONSARD is a partner Civil Law notary at Le Vésinet.
She joined the Althémis Group after having spent many years in charge of the engineering division of a wealth management consultancy company. She now oversees the Estate, Family and Estate department.
She co-writes several chapters of the Heritage and Family Law Mementos, as well as the book Assurance-vie by Éditions Francis Lefebvre.
She is a lecturer in the Master in Wealth Management at the University of Paris II Panthéon Assas.
Stéphanie BOHUON
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