This article merely addressed the French civil law, and made no attempt to address usufruits in other jurisdictions or their equivalents.

Peter has withdrawn it from public consultation as it was much used but also abused in the sense that no one asked for specific advice on how to implement or use it properly.

Kindly therefore contact Peter for advice required on the issue of the tax declaratons of usufruits and nue-propriété dicmembements in France and in Europe whether by lifetime gifts or on death. There is more to be said than that written in the "taster" article as Peterhas had considerable success against HRC inthe meantm and ahs developed further successful declarative strategies.

+44 1534 625879  or peter.harris@overseaschambers.com