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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
Q4 LAW Pub Date : 2023-06-16 DOI: 10.1093/tandt/ttad040
Christophe Jolk, Claire Schweitzer
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.
通过捐赠或继承转让商业运营公司的股份可能导致重大的税收负担,这反过来有时迫使受益人出售部分收到的股份来支付税款。因此,法国有一个优惠的税收制度,允许这些捐赠或遗产在转让价值的75%免税。这种税收优惠制度通常在家族企业中寻求,在这些企业中,企业的控制权因此更好地保留给后代,这通常会导致公司更稳定,因此随着时间的推移,员工的工作保障也更大。
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引用次数: 0
Vulnerable settlors—capacity and undue influence 脆弱的调解人——能力和不当影响
Q4 LAW Pub Date : 2023-06-14 DOI: 10.1093/tandt/ttad032
Clare Stanley
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.
摘要对于调解人在行使信托文书下保留给其的权力时,行为能力的检验标准是什么,缺乏权威,对于在行使此类权力时适用不当影响法的指导就更少了。开曼群岛大法院最近处理了这两个问题。
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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
Q4 LAW Pub Date : 2023-06-09 DOI: 10.1093/tandt/ttad047
Niels Appermont
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.
在2022年4月5日的判决中,根特上诉法院就列支敦士登基金会根据比利时遗产税分配资格的案件作出裁决。虽然设立和向私人基金会转移资产,甚至在创始人去世后由私人基金会进行分配,通常不会触发比利时的遗产税,但法院最终裁定,根据创始人妻子(被指定为“第一受益人”和“第二受益人”)之间存在的“协议”,分配应该受到遗产税的约束。这一判决提出了一些关于正确解释有关比利时税收规定和正确适用适用的列支敦士登立法的问题。本文对这一判断进行了深入的评估,并为任何创始人和/或受益人居住在比利时的私人基金会提供了一个警世故事。
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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)
Q4 LAW Pub Date : 2023-06-01 DOI: 10.1093/tandt/ttad051
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引用次数: 0
In Brief 在短暂的
Q4 LAW Pub Date : 2023-05-01 DOI: 10.1093/tandt/ttad025
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
期刊文章简介获取信托和受托人,第29卷,第4期,2023年5月,291-292页,https://doi.org/10.1093/tandt/ttad025出版:2023年5月10日
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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)
Q4 LAW Pub Date : 2023-04-01 DOI: 10.1093/tandt/ttad016
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
期刊文章:住宅和商业房地产税收中增加去包络化的案例(以及周围的挑战)参见《信托与受托人》,第29卷,第3期,2023年4月,175-177页,https://doi.org/10.1093/tandt/ttad016出版日期:2023年4月10日
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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
Q4 LAW Pub Date : 2023-03-10 DOI: 10.1093/tandt/ttac128
Henry Brandts-Giesen, Jeremy Bell-Connell
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.
摘要在信托治理中,选择合适的第三方权利人和起草合适的信托契约,可以实现更好的信托决策。本文研究了这些问题,考虑了法律,并提供了一些用例。
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引用次数: 0
In Brief 在短暂的
Q4 LAW Pub Date : 2023-03-01 DOI: 10.1093/tandt/ttad010
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
期刊文章简介获取信托和受托人,第29卷,第2期,2023年3月,第87-88页,https://doi.org/10.1093/tandt/ttad010出版:2023年3月16日
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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]
Q4 LAW Pub Date : 2023-02-16 DOI: 10.1093/tandt/ttad005
William Moppett
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.
摘要在Grand View Private Trust Co Ltd诉Wen-Young Wong [2022] UKPC 47案中,枢密院考虑了审查百慕大全权委托受托人在被指控为不正当目的行使权力的情况下行使增加和排除物体的权力的适当方法。枢密院分析了这次调查与信托总体目的的相关性,并考虑了所谓的“底层规则”的存在这一最近突出的问题。这一决定是对信托法和其他受托人正在进行的关于不正当目的的权力审查的讨论的重要贡献。
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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
Q4 LAW Pub Date : 2023-02-13 DOI: 10.1093/tandt/ttad009
Tom McPhail
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.
摘要枢密院在Grand View v Wong一案中的裁决,在受托人行使其权力的情况下,更加突出了正当目的规则。本文认为,虽然董事会明显希望控制信托安排的滥用是可以理解的,但该判决有可能破坏受托人的决策,并鼓励诉讼和不必要的法庭申请。
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引用次数: 0
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