SPEAKER
Christophe Jolk, Associate Partner, Rödl & Partner Avocats www.roedl.fr
TOPIC and CONTENT
Some French Tax Aspects with Foreign Family Foundations:
- French tax Residence
- Special tax regime in France?
- Recent case law: possible assimilation of a German family foundation with a foreign trust (‘Max Grundig Foundation’ case law)
- Some tax consequences in the event of an assimilation to a trust (not an exclusive presentation)
- Open question: can a family foundation not be a ‘sui generis organism’ instead of a trust?
- If so (sui generis organism), some potential other consequences (not an exclusive presentation)
- A special unknown example of a gift / estate under a particular double tax treaty
- Inheritance/gift tax liability in France
- Other taxes in France
- French reporting obligations
SPEAKER CV
CHRISTOPHE JOLK is an attorney-at-law practising tax law in Paris, Luxembourg and New York. He has dual Franco-German nationality and gained his experience in international law firms in Luxembourg and Paris, and then in a major Parisian law firm.
Christophe's main areas of practice are international business transactions, international corporate and private client structuring, real estate transactions and tax litigation.
He is a member of the Institut des Avocats Conseils Fiscaux, Outer Temple Chambers, the International Tax Specialist Group and the New York State Bar Association.
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