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France: New Decree Clarifies Trustees Reporting Obligations

September 21, 2012

On 15 September 2012, a long-awaited decree was published1 that clarifies the obligation placed on trust administrators2 (i.e., trustees) to disclose information on trusts where such trusts have a “French connection.” This is one of the many recent...

Posted in assets, beneficiaries, France, french, Reporting, Tax, trust, trustees, trusts |

France and Reporting Obligations for Trustees

January 25, 2012

The French tax authorities released on 28 December 2011, a ruling (dated 23 December 2011)1 clarifying some of the details of the reporting obligations for trustees introduced by article 14 of Amended Finance Law for 2011 of 31 July 2011 (Loi de financ...

Posted in 2011, assets, France, french, Obligations, Reporting, Tax, trust, trusts |

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