Abstract EN:

A technique, applicable for the hand-over of the heritage of an estate as well as the administration of such, is known as "fiducie" by civil law and "trust" by common law. For two centuries, french law has categorically refused to accept "fiducie" and has tried using other juficial means in the hope of obtaining the same results. At the prelsent time, with the internationalisation of private relations and international conferences, the french government has renewed its interest in "fiducie" and to this effect has established a bill of law (no : jusxw9200018 b1. Nnr). The "fiducie" can be used to all adults who has certain difficulties integrating themselves into our modern society (in france this covers several million people), notably adults with physical or mental handicaps. In the first chapter of the thesis, we look at the actual judicial rules and regulations for a potential beneficiary of "fiducie" and of "trust" in different countries. In the second part, we compare "fiducie" to existing judicial techniques from both civil and fiscal points of view. Our aim is to point out the benefits of such a vole of law for our chosen sector of the population.