{"id":16700,"date":"2019-07-08T14:50:26","date_gmt":"2019-07-08T13:50:26","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/poursuite-de-stigmatisation-trusts-etrangers-france\/"},"modified":"2025-10-20T10:45:35","modified_gmt":"2025-10-20T09:45:35","slug":"poursuite-de-stigmatisation-trusts-etrangers-france","status":"publish","type":"post","link":"https:\/\/staging.fbt-avocats.ch\/en\/poursuite-de-stigmatisation-trusts-etrangers-france\/","title":{"rendered":"La poursuite de la stigmatisation des trusts \u00e9trangers en France"},"content":{"rendered":"<section  class='av_textblock_section av-7dtlel-54646e090b2362c0ce717e7039213545 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-6hs9cd-aa7fd7160a86b43089fe650ca2464333\">\n.flex_column.av-6hs9cd-aa7fd7160a86b43089fe650ca2464333{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-6hs9cd-aa7fd7160a86b43089fe650ca2464333 av_one_full  avia-builder-el-1  el_after_av_textblock  avia-builder-el-last  first flex_column_div av-zero-column-padding  column-top-margin'     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jyhb3vrj-5bb05c39a469e6ad589956d705583db1\">\n#top .av-special-heading.av-jyhb3vrj-5bb05c39a469e6ad589956d705583db1{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-jyhb3vrj-5bb05c39a469e6ad589956d705583db1 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-jyhb3vrj-5bb05c39a469e6ad589956d705583db1 .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-jyhb3vrj-5bb05c39a469e6ad589956d705583db1 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-jyhb3vrj-5bb05c39a469e6ad589956d705583db1 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-jyhb3vrj-5bb05c39a469e6ad589956d705583db1 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-jyhb3vrj-5bb05c39a469e6ad589956d705583db1 av-special-heading-h1 blockquote modern-quote  avia-builder-el-2  el_before_av_hr  avia-builder-el-first  av-inherit-size'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >La poursuite de la stigmatisation des trusts \u00e9trangers en France<\/h1><div class='av-subheading av-subheading_below'><p>Allnews \u2013 Juillet 2019<br \/>\nSt\u00e9phanie Barreira<\/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-4rtof1-6cb168409d4b952e81360eb2f8cb23b0\">\n#top .hr.hr-invisible.av-4rtof1-6cb168409d4b952e81360eb2f8cb23b0{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-4rtof1-6cb168409d4b952e81360eb2f8cb23b0 hr-invisible  avia-builder-el-3  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-jo5hremo-8df0535b4b08dc00af18df224af1af03 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><div data-canvas-width=\"431.1431666666666\">\n<div class=\"textLayer\">\n<div data-canvas-width=\"318.9300803304\">\n<p><strong>La d\u00e9tention d\u2019un bien immobilier en France sous couvert d\u2019un trust \u00e9tranger n\u2019est pas le meilleur v\u00e9hicule d\u2019investissement!<br \/>\n<\/strong>Dans une d\u00e9cision rendue r\u00e9cemment, la plus haute juridiction administrative fran\u00e7aise a confirm\u00e9 qu\u2019un trust \u00e9tranger, m\u00eame d\u00e9pourvu de toute personnalit\u00e9 morale, doit \u00eatre consid\u00e9r\u00e9 comme une entit\u00e9 juridique redevable d\u2019une taxe annuelle de 3% sur la valeur v\u00e9nale des immeubles qu\u2019il d\u00e9tient en France ou des droits r\u00e9els portant sur ces immeubles (CE 9 mai 2019 n\u00b0426431, St\u00e9 Amicorp Limited). Faisant abstraction de la r\u00e9alit\u00e9 juridique du trust, la Haute juridiction confirme par ailleurs que le trust serait dot\u00e9 d\u2019un \u00absi\u00e8ge\u00bb dans l\u2019Etat ou le territoire de la loi \u00e0 laquelle il est soumis.<\/p>\n<\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<\/div>\n<\/div>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1xwhd9-afd37c19b28461d09397a418e175376c\">\n#top .hr.hr-invisible.av-1xwhd9-afd37c19b28461d09397a418e175376c{\nheight:20px;\n}\n<\/style>\n<div  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