麻豆传媒映画

Cercle des fiscalistes says a provision in the 2019 Finance Act means that parents donating the 苍耻别-辫谤辞辫谤颈茅迟茅 while retaining usufruit (a life interest) could end up being heavily fined.

It hopes the new text will be struck out by the Conseil Constitutionnel.

Tax payable by offspring at the time of receiving a 苍耻别-辫谤辞辫谤颈茅迟茅 gift is lower than if inheriting the same property later, as the value of the gift takes into account the fact the beneficiary does not (yet) have full rights to it.

Up to now, the arrangement could legally be contested only if it was proved to be done exclusively for tax reduction reasons. The new text changes this to 鈥減rincipally for tax reasons鈥�.