A business manager may be required to acquire the premises in which he operates his business. The question of the method for holding professional real estate presents legal, economic and tax issues.

The purpose of delegating powers or jurisdiction is to modify the distribution of jurisdiction.­

The French rules governing the taxation of gifts and inheritances are set out in Article 750 ter of the General Tax Code. However, these rules apply only subject to the tax treaties concluded between France and certain foreign countries with the aim of avoiding double taxation.