LEGAL, ACCOUNTING AND TAX ASPECTS REGARDING FIDUCIARY CONTRACTS
LEGAL, ACCOUNTING AND TAX ASPECTS REGARDING FIDUCIARY CONTRACTS

Summary/Abstract: The accounting and tax treatment of fiduciary contracts has a very specific character due to the transfer of assets covered by this legal relationship as well as the expenses and incomes generated by the operations carried out under the fiduciary procedure. If the fiscally fiduciary is characterized by a system of neutrality in terms of accounting it must consider the status of the entity under the contract or the settlor, the fiduciary and / or the beneficiary. The present article summarizes the juridical, accounting and fiscal aspects of fiduciary contracts and, through practical examples, the authors’ opinion on how to record the specific operations generated by the performance of fiduciary contracts.

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