France

France – Latest news for trusts

The trust regime in France was marked by two events this summer: the suspension of the right to consult the public register of trusts, and a decision of the French Supreme Court which brings into question the constitutionality of the fine … Continue reading

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Filed under France, Private wealth and trusts, Tax

France’s Trust Ownership Registry

According to French law, as a trustee (officially referred to as an "administrator"), you may have a disclosure obligation to the French Tax Administration that involves two declarations: an annual declaration (2181-TRUST 2 Form) including an inventory of the net … Continue reading

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Filed under France, Uncategorized

Trust filing duties under the French Tax Code

Although an entity is not identified as a "trust" in its country of establishment, it could fall within the scope of the filing duty in France in relation to trusts as long as it meets the French Tax Code (hereinafter … Continue reading

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Filed under France, Tax