{"version":"1.0","provider_name":"BMH Avocats","provider_url":"https:\/\/bmhavocats.com\/en\/","author_name":"Pauline Djerbi","author_url":"https:\/\/bmhavocats.com\/en\/author\/pauline-djerbi\/","title":"[WEALTH TAXATION] The current framework - BMH Avocats","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"80sXZBcQH1\"><a href=\"https:\/\/bmhavocats.com\/en\/2026\/01\/14\/wealth-taxation-the-current-framework\/\">[WEALTH TAXATION] The current framework<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/bmhavocats.com\/en\/2026\/01\/14\/wealth-taxation-the-current-framework\/embed\/#?secret=80sXZBcQH1\" width=\"600\" height=\"338\" title=\"&#8220;[WEALTH TAXATION] The current framework&#8221; &#8212; BMH Avocats\" data-secret=\"80sXZBcQH1\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/bmhavocats.com\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","thumbnail_url":"https:\/\/bmhavocats.com\/assets\/uploads\/2017\/11\/Less-is-more.png","thumbnail_width":2131,"thumbnail_height":1162,"description":"Adrian Varoquier, Attorney Adrian Varoquier, our tax attorney, provides an overview of the legal and tax treatment of customary gifts and the risks of reclassification. Christmas is over\u2026 but the customary gifts are still being kept under close watch. Between family meals and a few acts of generosity, the \u201ccustomary gift\u201d makes an appearance without [&hellip;]"}