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Home | French Legislation Articles | French General Tax Code | Book One: Tax base and assessment | Part One: State taxes | Title I: Direct taxes and similar levies | Chapter IV: Provisions common to the taxes, income and profits referred to in Chapters I to III | Section II: Income tax and corporation tax | III: Trusts | Article 238 quater L of the French General Tax Code

French General Tax Code
- Book One: Tax base and assessment
  - Part One: State taxes
    - Title I: Direct taxes and similar levies
      - Chapter IV: Provisions common to the taxes, income and profits referred to in Chapters I to III
        Section II: Income tax and corporation tax
        III: Trusts

Article 238 quater L of the French General Tax Code

Article 238 quater L of the French General Tax Code

November 8, 2023
5:31 am

The trust shall be the subject of a declaration of existence by the trustee under conditions and within time limits set by decree.

Original in French 🇫🇷

Article 238 quater L

La fiducie fait l’objet d’une déclaration d’existence par le fiduciaire dans des conditions et délais fixés par décret.

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