{"id":16610,"date":"2012-02-06T13:19:19","date_gmt":"2012-02-06T12:19:19","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/the-new-french-rules-of-taxation-for-trusts-wide-scope-heavy-tax-and-severe-penalty\/"},"modified":"2019-09-13T13:19:32","modified_gmt":"2019-09-13T12:19:32","slug":"the-new-french-rules-of-taxation-for-trusts-wide-scope-heavy-tax-and-severe-penalty","status":"publish","type":"post","link":"https:\/\/staging.fbt-avocats.ch\/en\/the-new-french-rules-of-taxation-for-trusts-wide-scope-heavy-tax-and-severe-penalty\/","title":{"rendered":"The new French rules of taxation for trusts : wide (scope), heavy (tax) and severe (penalty)"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_one_full-9497bbf8bff73ea4c6992cc17fa9ec36\">\n.flex_column.av-av_one_full-9497bbf8bff73ea4c6992cc17fa9ec36{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-av_one_full-9497bbf8bff73ea4c6992cc17fa9ec36 av_one_full  avia-builder-el-0  avia-builder-el-no-sibling  first flex_column_div av-zero-column-padding  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-61ac716db238046fad029eb75d3233ea\">\n#top .av-special-heading.av-av_heading-61ac716db238046fad029eb75d3233ea{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-av_heading-61ac716db238046fad029eb75d3233ea .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-av_heading-61ac716db238046fad029eb75d3233ea .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-61ac716db238046fad029eb75d3233ea av-special-heading-h2 blockquote modern-quote  avia-builder-el-1  el_before_av_hr  avia-builder-el-first '><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >The new French rules of taxation for trusts : wide (scope), heavy (tax) and severe (penalty)<\/h2><div class='av-subheading av-subheading_below'><p>Trusts &amp; Trustees &#8211; f\u00e9vrier 2012, vol.18, n\u00b0 2<br \/>\nJean-Luc Bochatay, Alain Moreau<\/p>\n<\/div><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-a7bfac8b270289d974036c90ec0c7caf\">\n#top .hr.hr-invisible.av-av_hr-a7bfac8b270289d974036c90ec0c7caf{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-av_hr-a7bfac8b270289d974036c90ec0c7caf hr-invisible  avia-builder-el-2  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-av_textblock-0366cc7376be6c9e82a3e9cc8987b64f '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>The French Amended Finance Law for 2011 has im-plemented a new legislation aiming at taxing assets held or transferred through a trust. Although the concept of trust does not exist under French law, the existence and effects of foreign es-tablished trusts are generally recognized in France. France nevertheless did not have a comprehensive tax regime with respect to trusts. Indeed, French tax law provisions dealing specifically with trusts essen-tially concerned the taxation of income distributed to French residents from a foreign trust.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-a7bfac8b270289d974036c90ec0c7caf\">\n#top .hr.hr-invisible.av-av_hr-a7bfac8b270289d974036c90ec0c7caf{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-av_hr-a7bfac8b270289d974036c90ec0c7caf hr-invisible  avia-builder-el-4  el_after_av_textblock  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<div  class='avia-button-wrap av-av_button-7603f7869fd778094e20f82281176155-wrap avia-button-left  avia-builder-el-5  el_after_av_hr  avia-builder-el-last '>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_button-7603f7869fd778094e20f82281176155\">\n#top #wrap_all 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suite<\/span><\/a><\/div><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":1372,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[85],"tags":[],"datespeciale":[],"class_list":["post-16610","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publications","competences-tax","auteurs-alain-moreau-en","auteurs-jean-luc-bochatay-en","date-publication-2012-en","diffusion-publications-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>The new French rules of taxation for trusts : wide (scope), heavy (tax) and severe (penalty) | FBT Avocats SA<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta 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