usufruct

November 18, 2019
November 18, 2019

Tax consequences of usufructs created upon death

A usufruct is a limited real right in property. The usufruct construct takes the form of a common-law personal servitude, which, as a limited real right, […]
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October 21, 2015
October 21, 2015

Usufruct and capital gains tax

What is a usufruct? “A usufruct provides to the usufructuary a right of use of property or assets, lifelong or for a specific period, but the […]
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