Fields of expertise



The firm has developed a specific and renown expertise in Trust matters, that makes Arkwood a law firm of reference and a key player in this area.

The French tax treatment of trusts involves many areas of uncertainty. It is essential to seek advice as soon as a Trust or comparable institution has a relationship with France, for example a settlor or beneficiary resident in France, even a second-tier one, or holds an asset located in France.

Trustees, settlors and beneficiaries seek the assistance of the lawyers of the firm on a regular basis with regard to:

  • The tax consequences in France of their Trust: Wealth tax or sui generis tax, gratuitous transfer taxes (gifts and inheritance)
  • Estate planning involving a trust and available alternative options
  • The combination of their own tax constraints with French tax constraints (particularly for US persons)
  • The settlement of international estates involving Trusts and in particular the combination of Trusts with tax treaties applicable to estate tax
  • Support for new tax residents of France who have links with foreign trusts (as beneficiaries for example)
  • Reporting obligations