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Article 238 quater A of the French General Tax Code

For the purposes of the provisions of this Code, the settlor means the person holding the rights representing the property or rights transferred into the trust estate.

Original in French 🇫🇷
Article 238 quater A

Pour l’application des dispositions du présent code, le constituant s’entend de la personne titulaire des droits représentatifs des biens ou droits transférés dans le patrimoine fiduciaire.

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