Luxembourg life insurance in financial management

Luxembourg life insurance (l’assurance-vie luxembourgeoise) in financial management Usually called “Luxembourg life insurance” (l’assurance-vie luxembourgeoise), life insurance contract (or a contract of the capitalization) put on the market by the i...

Overview of French trust

1. The conditions for the recognition in France of the effects of a trust validly constituted abroad The French jurisprudence recognizes the validity of trusts constituted abroad according to the principle of the autonomy of the will which allows the...

Tax audit

In the case where, at the request of the taxpayer, the auditor carries certain accounting documents, the documents taken must be returned in their entirety before the end of the audit operations. As the failure to return to the taxpayer all or part o...

Long-stay visa and short-stay visa

Please find bellow the procedure to follow and the list of the documents requested in order to obtain: – In first part, the condition to obtain a long-stay visa, with distinction between the “residence card to be requested within 2 months of ar...

The taxation of life annuity (“rente viagère”)

1 – At a time when the sale in life annuity of real estate appears for a whole generation as a relevant alternative to supplement its income, it is useful to present the very special tax treatment that is reserved for the life annuity. As the t...

Implementation of the French exit tax CONTEXT

Object : Implementation of the French exit tax CONTEXT The fight against tax evasion processes, and in particular when they result in the relocation of the most important incomes and patrimonies, is one of the objectives of the legislator. The French...

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