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Intergenerational transfer of (family) companies via the French preferential “Pacte Dutreil” tax regime (家族)企业的代际转移通过法国优惠的“契约”税收制度
Trusts & Trustees Pub Date : 2023-06-16 DOI: 10.1093/tandt/ttad040
Christophe Jolk, Claire Schweitzer
{"title":"Intergenerational transfer of (family) companies via the French preferential “Pacte Dutreil” tax regime","authors":"Christophe Jolk, Claire Schweitzer","doi":"10.1093/tandt/ttad040","DOIUrl":"https://doi.org/10.1093/tandt/ttad040","url":null,"abstract":"Abstract Transferring shares in a commercially operating company via donation or inheritance can lead to a significant tax burden, which in turn sometimes forces the beneficiaries to sell some of the shares received to pay their taxes. France thus has a preferential tax regime, allowing such donations or inheritances to be tax exempt at 75% of the transferred value. This preferential tax regime is often sought in family-owned companies, where the control of the business is thus better retained for the following generations, which generally leads to a greater stability of the company and hence to greater job security for its employees over time.","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135571161","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Vulnerable settlors—capacity and undue influence 脆弱的调解人——能力和不当影响
Trusts & Trustees Pub Date : 2023-06-14 DOI: 10.1093/tandt/ttad032
Clare Stanley
{"title":"Vulnerable settlors—capacity and undue influence","authors":"Clare Stanley","doi":"10.1093/tandt/ttad032","DOIUrl":"https://doi.org/10.1093/tandt/ttad032","url":null,"abstract":"Abstract There is a dearth of authority addressing what the test for capacity is where a settlor is exercising powers reserved to them under a trust instrument, and even less guidance as to the application of the law of undue influence to the exercise of such powers. The Grand Court of the Cayman Islands has recently grappled with both of these issues.","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135960008","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Belgian court of appeal rules on inheritance tax treatment of a distribution by a Liechtenstein foundation 比利时上诉法院对列支敦士登基金会遗产分配的遗产税处理作出裁决
Trusts & Trustees Pub Date : 2023-06-09 DOI: 10.1093/tandt/ttad047
Niels Appermont
{"title":"Belgian court of appeal rules on inheritance tax treatment of a distribution by a Liechtenstein foundation","authors":"Niels Appermont","doi":"10.1093/tandt/ttad047","DOIUrl":"https://doi.org/10.1093/tandt/ttad047","url":null,"abstract":"Abstract In a judgment of 5 April 2022, the Court of Appeal of Ghent ruled on a case regarding the qualification of a distribution by Liechtenstein Stiftung under Belgian inheritance taxation. While the constitution of and the transfer of assets to a private foundation, or even a distribution by a private foundation after the death of the founder normally does not trigger Belgian inheritance taxation, the Court ultimately ruled that the distributions should be subject to inheritance taxation, based on the (perceived) existence of an ‘agreement’ between the wife of the founder, who was designated as the ‘first beneficiary’ and the second beneficiaries. This judgment raises a number of questions regarding the correct interpretation of the relevant Belgian tax provisions and the correct application of the applicable Liechtenstein legislation. This article provides an in-depth assessment of this judgment and serves as a cautionary tale for any private foundation which has a founder and/or beneficiaries resident in Belgium.","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135215521","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The case for (and challenges surrounding) increased de-enveloping within residential and commercial real property taxation 在住宅和商业房地产税收中增加“去包络化”的理由(以及周围的挑战)
Trusts & Trustees Pub Date : 2023-06-01 DOI: 10.1093/tandt/ttad051
{"title":"The case for (and challenges surrounding) increased de-enveloping within residential and commercial real property taxation","authors":"","doi":"10.1093/tandt/ttad051","DOIUrl":"https://doi.org/10.1093/tandt/ttad051","url":null,"abstract":"","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136177644","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
In Brief 在短暂的
Trusts & Trustees Pub Date : 2023-05-01 DOI: 10.1093/tandt/ttad025
{"title":"In Brief","authors":"","doi":"10.1093/tandt/ttad025","DOIUrl":"https://doi.org/10.1093/tandt/ttad025","url":null,"abstract":"Journal Article In Brief Get access Trusts & Trustees, Volume 29, Issue 4, May 2023, Pages 291–292, https://doi.org/10.1093/tandt/ttad025 Published: 10 May 2023","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136339428","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The case for (and challenges surrounding) increased de-enveloping within residential and commercial real property taxation 在住宅和商业房地产税收中增加“去包络化”的理由(以及周围的挑战)
Trusts & Trustees Pub Date : 2023-04-01 DOI: 10.1093/tandt/ttad016
{"title":"The case for (and challenges surrounding) increased de-enveloping within residential and commercial real property taxation","authors":"","doi":"10.1093/tandt/ttad016","DOIUrl":"https://doi.org/10.1093/tandt/ttad016","url":null,"abstract":"Journal Article The case for (and challenges surrounding) increased de-enveloping within residential and commercial real property taxation Get access Trusts & Trustees, Volume 29, Issue 3, April 2023, Pages 175–177, https://doi.org/10.1093/tandt/ttad016 Published: 10 April 2023","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134946787","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Third-party power holders under trusts—types, duties, powers, and use cases 受委托的第三方权力持有者——类型、职责、权力和用例
Trusts & Trustees Pub Date : 2023-03-10 DOI: 10.1093/tandt/ttac128
Henry Brandts-Giesen, Jeremy Bell-Connell
{"title":"Third-party power holders under trusts—types, duties, powers, and use cases","authors":"Henry Brandts-Giesen, Jeremy Bell-Connell","doi":"10.1093/tandt/ttac128","DOIUrl":"https://doi.org/10.1093/tandt/ttac128","url":null,"abstract":"Abstract A well-chosen third-party power holder and a well-drafted trust deed can result in better fiduciary decision-making in trust governance. This article examines the issues, considers the law, and provides some use cases.","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136130751","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
In Brief 在短暂的
Trusts & Trustees Pub Date : 2023-03-01 DOI: 10.1093/tandt/ttad010
{"title":"In Brief","authors":"","doi":"10.1093/tandt/ttad010","DOIUrl":"https://doi.org/10.1093/tandt/ttad010","url":null,"abstract":"Journal Article In Brief Get access Trusts & Trustees, Volume 29, Issue 2, March 2023, Pages 87–88, https://doi.org/10.1093/tandt/ttad010 Published: 16 March 2023","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135074626","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Proper Purposes in Trustee Decision-Making: Grand View Private Trust Co Ltd v Wen-Young Wong [2022] UKPC 47 受托人决策的正当目的:宏景私人信托有限公司诉黄文永[2022]
Trusts & Trustees Pub Date : 2023-02-16 DOI: 10.1093/tandt/ttad005
William Moppett
{"title":"Proper Purposes in Trustee Decision-Making: <i>Grand View Private Trust Co Ltd v Wen-Young Wong</i> [2022] UKPC 47","authors":"William Moppett","doi":"10.1093/tandt/ttad005","DOIUrl":"https://doi.org/10.1093/tandt/ttad005","url":null,"abstract":"Abstract In Grand View Private Trust Co Ltd v Wen-Young Wong [2022] UKPC 47, the Privy Council considered the proper approach to reviewing a Bermudan discretionary trustee’s exercise of a power to add and exclude objects where it was alleged that the power was exercised for an improper purpose. The Privy Council analysed the relevance to this inquiry of the trust’s overarching purpose, and considered the recently-prominent question of the existence of a so-called ‘substratum rule’. The decision is an important contribution to the ongoing conversation in the law of trusts and other fiduciaries regarding the review of powers for improper purposes.","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135473377","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
A proper headache: trust drafting and the proper purpose rule after Grand View v Wong 一个真正令人头痛的问题:大观诉黄案后的信托起草和正当目的规则
Trusts & Trustees Pub Date : 2023-02-13 DOI: 10.1093/tandt/ttad009
Tom McPhail
{"title":"A proper headache: trust drafting and the proper purpose rule after <i>Grand View v Wong</i>","authors":"Tom McPhail","doi":"10.1093/tandt/ttad009","DOIUrl":"https://doi.org/10.1093/tandt/ttad009","url":null,"abstract":"Abstract The decision of the Board of the Privy Council in Grand View v Wong has given much greater prominence to the proper purpose rule in the context of the exercise by trustees of their powers. This article argues that, while the apparent desire of the Board to control abuse of trust arrangements is understandable, the judgment risks undermining trustee decision-making and encouraging litigation and unnecessary court applications.","PeriodicalId":43396,"journal":{"name":"Trusts & Trustees","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135906765","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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