Assurance vie, a life assurance wrapper, which is in itself also a tax efficient investment-vehicle for residents of France
Achat croisé, form of property ownership whereby an individual has the usufruct in one half of the property and the bare ownership in the other half.
Autonomous Community, one of the 17 Autonomous Communities in Spain. They have the power to set their own inheritance tax rates and can increase the reliefs given by the State. Certain Communities have introduced near total exemption from inheritance tax for spouses and children, provided certain conditions are met
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