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Droit De Prélèvement Compensatoire (“DPC” – Article 913 Of The French Civil Code) – An Unsatisfactory Update From The European Commission
As many in the cross-border world will know, the update to Article 913 of the French Civil code with the addition of the DPC which came into force from November 2021 caused major issues with estates where a foreign law applied which did not have an equivalent to French forced heirship provisions.
Buckles Law