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ARTICLE · 01 OCTOBER 2012

French Trust Law Reporting Requirements

Holland & Knight
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Last year France passed legislation which is aimed at taxing assets held through trusts where there is a connection with France.

FranceWealth Management
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Leigh-Alexandra Basha is a Partner in our Northern Virginia office

Last year France passed legislation which is aimed at taxing assets held through trusts where there is a connection with France. Effective as of July 31, 2011, this legislation imposes tax reporting obligations on trustees acting for trusts with French resident beneficiaries, French resident settlors or French situs assets. (See Holland & Knight's Private Wealth Services alert, March 14, 2012, for more about this law.) The French tax authorities have finally published long-awaited guidance (Decree No. 2012-1050 of 14 September 2012) providing important details of the new reporting requirements for trusts with French connections.

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