{"id":2332,"date":"2024-02-21T14:47:05","date_gmt":"2024-02-21T14:47:05","guid":{"rendered":"https:\/\/rfblegal.co.uk\/?page_id=2332"},"modified":"2026-04-15T07:58:40","modified_gmt":"2026-04-15T07:58:40","slug":"fiducie-en-faveur-de-beneficiaires-vulnerables","status":"publish","type":"page","link":"https:\/\/rfblegal.co.uk\/fr\/services\/droit-des-personnes\/services-de-testament-et-dhomologation\/fiducie-en-faveur-de-beneficiaires-vulnerables\/","title":{"rendered":"Fiducie en faveur des b\u00e9n\u00e9ficiaires vuln\u00e9rables"},"content":{"rendered":"<h2 class=\"wp-block-heading has-2-xl-font-size\" style=\"padding-top:var(--wp--preset--spacing--20);padding-bottom:var(--wp--preset--spacing--20);font-style:normal;font-weight:600\">Fiducie en faveur des b\u00e9n\u00e9ficiaires vuln\u00e9rables<\/h2>\n\n\n\n<p style=\"padding-top:var(--wp--preset--spacing--20);padding-bottom:var(--wp--preset--spacing--20)\">Il existe un traitement fiscal sp\u00e9cial pour les trusts cr\u00e9\u00e9s au profit de mineurs ayant perdu au moins un de leurs parents et pour les personnes souffrant de certaines pathologies ou b\u00e9n\u00e9ficiant de certaines prestations.<\/p>\n\n\n\n<p style=\"padding-top:var(--wp--preset--spacing--20);padding-bottom:var(--wp--preset--spacing--20)\">Les abattements propres au b\u00e9n\u00e9ficiaire peuvent \u00eatre utilis\u00e9s pour l'imp\u00f4t sur le revenu et l'imp\u00f4t sur les plus-values. Ils ne sont pas soumis aux frais d'anniversaire d\u00e9cennal ni aux frais de sortie lorsque les actifs sont transf\u00e9r\u00e9s au profit du b\u00e9n\u00e9ficiaire vuln\u00e9rable.<\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Vulnerable Beneficiary Trusts There is special tax treatment for trusts created for the benefit of minors who have lost at least one of their parents and for people suffering from certain conditions or in receipt of particular benefits. The beneficiary\u2019s own allowances can be used for income tax and capital gains tax. They are not &hellip; <a href=\"https:\/\/rfblegal.co.uk\/fr\/services\/droit-des-personnes\/services-de-testament-et-dhomologation\/fiducie-en-faveur-de-beneficiaires-vulnerables\/\">Continued<\/a><\/p>","protected":false},"author":1,"featured_media":2905,"parent":2295,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"tier3-template.blade.php","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"class_list":["post-2332","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"aioseo_notices":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Vulnerable Beneficiary Trusts - RFB Legal<\/title>\n<meta name=\"description\" content=\"Vulnerable Beneficiary Trusts There is special tax treatment for trusts created for the benefit of minors who have lost at least one of their parents and\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/rfblegal.co.uk\/fr\/services\/droit-des-personnes\/services-de-testament-et-dhomologation\/fiducie-en-faveur-de-beneficiaires-vulnerables\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vulnerable Beneficiary Trusts - 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