Writing in Ingénierie Patrimoniale n° 4-2022 - Octobre 2022 (éditions JFA), Patrick Delas discusses the state of positive law fifteen years after the introduction of fiducie in the French civil code.
Fiducie is a type of trust whereby property can be held in the name of another person.
He explores the attractiveness of the French fiducie in comparison with the use of trusts or other foreign fiduciary institutions in wealth management.
A full version of the article, titled Fiducie, trust et gestion de patrimoine. Actes du colloque organisé par Fidal le 12 mai 2022 à l’Institut de droit comparé (Paris) is available to read by subscription.
Patrick is a legal director and Avocat au Barreau de Paris. He specialises in private international law, and regularly advises on French and cross border tax issues, including Inheritance Tax, Capital Gains Tax, Wealth Tax and trust reporting obligations).