Introduction of Article 774 bis into the General Tax Code: an analysis of its scope and implications for tax settlements

Does the transaction that led to the establishment of the quasi-usufruct fall within the scope of Article 774 bis of the General Tax Code (CGI)?
How should the restitution liability falling within the scope of Article 774 bis be treated during the tax settlement of the estate?
What should be done if the restitution liability exceeds the gross estate assets?
What steps should be taken to terminate an existing quasi-usufruct that has become problematic?

Read the detailed analysis by Pierre-Alain Guilbert and Victoire Minne in the *Revue fiscale du patrimoine*, No. 4, April 2024.

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