France — Amended Finance Law 2011 notably affects trusts, wealth tax, and introduces exit tax |
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Background
The French Parliament passed the 2011 Amended Finance Law on 6 July 2011, and it has been confirmed as complying with the Constitution by the Constitutional Council. The amended law, which contains significant changes to the taxation of trusts and wealth tax and introduces an exit tax system, has entered into force on 31 July 2011.
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France — Amended Finance Law 2011 notably affects trusts, wealth tax, and introduces exit tax (PDF)
