On 11 May 2016 in case no. 14/26247, the Paris Court of Appeal fully confirmed the judgment handed down by the Paris High Court on 2 December 2014 in case no. 10/05228, relating to the estate of Mr Maurice Jarre.

By this very important decision, the Paris Court of Appeal confirmed that a US domiciliary dying prior to 17 August 2015 can dispose of his or her French estate as he or she wishes, without being subject to the laws of French forced heirship; that a US trust is fully recognised by French law, even where the settlor is also the trustee and the primary beneficiary; and that transferring French real estate property into a Société Civile Immobilière (SCI) in order to transform real estate property into moveable assets is not fraudulent.