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2 min

A “fideicommis de residuo” clause in donations

A fideicommis de residuo (life estate followed by a remainder) clause allows a donor to determine the ultimate destination of donated assets, even after the death of the initial beneficiary, while optimising the tax implications at each stage of the donation.

Bernard Goffaux & Christophe Delanghe

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3 min

Wealth

Taxation of woodland assets: purchasing woodland (part 1 of 3)

Investing in a sustainable way in order to preserve nature and biodiversity while also leaving open the possibility of attractive returns: that is the intention of many investors. But before embarking on the acquisition of a woodland property, it is worth taking a look at the tax rules that apply to woodland assets held in France and Belgium.

Bernard Goffaux & Anne-Gaëlle Van Walleghem

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