THE TRUST

the trust

The trust is an Anglo-Saxon institution which allows the founder to transfer a portion of its assets to a third party. The trust is managed by its administrator. All items held by the trust are legally and fiscally totally independent. The trustee becomes the legal owner of the property and through its administrator, assures control and transmissions.


The trust also serves to transmit an heritage, in general to the heirs, without having to pay inheritance tax, to the extent that the assets remain in trust.

The indenture governing the operation of the trust is drafted as an internal settlement whose structure can be compared to a will. However, the trustee, owner of property that is in trust is obliged to administer in accordance with the instructions provided by the grantor. The act of creation of the trust may however limit the activity of the trustee. If the trustee violates its obligations, or acts to dispose of assets in the trust, or if he confuses his personal wealth, it will be possible to perform within the limits allowed by the conflict rules, the outcomes provided in Article 11, second paragraph, letter d) of the Hague Convention.


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