VBDB Tax Attorney
A French lawyer with a certified specialization in tax law, for the questions an accountant cannot settle.
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What they cover
- International and cross-border taxation. Which tax systems apply and how they fit together.
- Inheritance tax, trusts and estate planning. The transmission of an estate and the efficiency of a trust under French law.
- Compliance and litigation. Tax and trust returns, and your defense in a dispute.
- Artists, sportsmen and companies. Their own tax questions.
Why we list them
VBDB is the practice of Vincent Berthier De Bortoli, a French lawyer certified in tax law. He works almost entirely on international and cross-border taxation, trusts, estate planning and inheritance, advising clients in English or French.
Our guides on the subject
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French Fear of Trusts and the Law of 29 July 2011Why France distrusts the common law trust, and what the 2011 law requires: reporting, the annual tax, the ad hoc death tax and income tax on trust income. -
US Revocable Living Trust and France: Why the Fisc Treats It as a Trust (and What That Costs)France does not look through a US revocable living trust. The trustee owes a declaration by 15 June each year, and each one missed costs 20,000 euros. -
French Inheritance Law for Americans: Forced Heirship, Brussels IV, and the Estate Tax Treaty Explained (2026)How French forced heirship, Brussels IV, and the US-France estate tax treaty affect Americans in France, plus 2026 succession tax rates. -
Married to a French Citizen? The US Estate Tax Trap for Non-Citizen SpousesUS estate tax gives no unlimited marital deduction to a non-citizen spouse in France. The 2026 exclusion is $15,000,000. Gifts cap at $194,000 a year.