L'usufruit temporaire des immeubles sociaux – Serge Anouchian, Expert comptable

It was the winning formula of the 2010s... before the legislature changed the rules with Article 13.5 of the French General Tax Code (CGI). Some stopped using fixed-term usufruct for business real estate. Others developed this practice by following the rules gradually established by case law. 🎙️ In my interview with Serge Anouchian, chartered accountant and wealth management specialist, several questions were addressed: 🤔 Why is temporary usufruct so advantageous? 🛠️ What is the ideal strategy to benefit from the advantages of fixed-term usufruct? 🚧 What are the limits to avoid to prevent tax avoidance?