{"id":28025,"date":"2025-02-18T15:39:19","date_gmt":"2025-02-18T14:39:19","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/?p=28025"},"modified":"2025-10-20T11:03:21","modified_gmt":"2025-10-20T10:03:21","slug":"france-fines-on-declaration-obligations-of-trusts-and-foundations","status":"publish","type":"post","link":"https:\/\/staging.fbt-avocats.ch\/en\/france-fines-on-declaration-obligations-of-trusts-and-foundations\/","title":{"rendered":"France: Fines on declaration obligations of trusts and foundations"},"content":{"rendered":"<div  class='avia-slideshow av-lpqtcuam-76906b30aa535219bbd7e5abbadb45f0 avia-slideshow-featured_large av_slideshow avia-slide-slider  avia-builder-el-0  el_before_av_heading  avia-builder-el-first  av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 52.333333333333%;'><li  class='avia-slideshow-slide av-lpqtcuam-76906b30aa535219bbd7e5abbadb45f0__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img fetchpriority=\"high\" class=\"wp-image-28031 avia-img-lazy-loading-not-28031\"  src='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2025\/02\/Alain-Moreau_obligation_trusts-1.png' width='1200' height='628' title='Alain-Moreau_obligation_trusts' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-acda974a622a4d93a3f54182df9c9c4c\">\n#top .av-special-heading.av-av_heading-acda974a622a4d93a3f54182df9c9c4c{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-av_heading-acda974a622a4d93a3f54182df9c9c4c .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-av_heading-acda974a622a4d93a3f54182df9c9c4c .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-av_heading-acda974a622a4d93a3f54182df9c9c4c .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-av_heading-acda974a622a4d93a3f54182df9c9c4c .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-av_heading-acda974a622a4d93a3f54182df9c9c4c .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-acda974a622a4d93a3f54182df9c9c4c av-special-heading-h1 blockquote modern-quote  avia-builder-el-1  el_after_av_slideshow  el_before_av_hr  av-inherit-size'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >France: Fines on declaration obligations of trusts and foundations<\/h1><div class='av-subheading av-subheading_below'><p>Tax Focus \u2013 February 2025<br \/>\nAlain Moreau<\/p>\n<\/div><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-edf60761fad835755560d987abf79923\">\n#top .hr.hr-invisible.av-lpqthvln-edf60761fad835755560d987abf79923{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-edf60761fad835755560d987abf79923 hr-invisible  avia-builder-el-2  el_after_av_heading  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-button-wrap av-lpqtm003-21e09d8b61b038e4a98be7cce45da014-wrap avia-button-left  avia-builder-el-3  el_after_av_hr  el_before_av_hr '><a href='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2025\/02\/FBT-TaxFocus-February2025.pdf'  class='avia-button av-lpqtm003-21e09d8b61b038e4a98be7cce45da014 av-link-btn avia-icon_select-no avia-size-large avia-position-left avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Download pdf\"><span class='avia_iconbox_title' >Download pdf<\/span><\/a><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-edf60761fad835755560d987abf79923\">\n#top .hr.hr-invisible.av-lpqthvln-edf60761fad835755560d987abf79923{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-edf60761fad835755560d987abf79923 hr-invisible  avia-builder-el-4  el_after_av_button  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-lpqt34bs-e4937d6ee6fb8bf73eb238b3b32b6052 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Since 31 July 2011, administrators of trusts (or equivalent structures) have been required to file annual declarations (2181 TRUST-2) which must, in particular, contain a detailed inventory of the assets, rights and capitalised income located in France or outside France and placed in the trust as well as their market value on 1st January of the year. Event declarations (2181 TRUST-1) must also be filed in the event of the creation, legal or de facto modification likely to affect the structure or operation of the trust or the termination of the trust.<\/p>\n<p>However, under the terms of Article 1649 AB paragraph 1 of the CGI, the filing of these declarations is only required in certain specific circumstances, when the settlor or at least one of the beneficiaries is domiciled for tax purposes in France, but also when the trust or foundation holds French assets, i.e. real estate, receivables against a French debtor or French shares (CAC 40 or unlisted companies).<\/p>\n<p>Failure to comply with the aforementioned reporting obligations may result in a fine of \u20ac20,000 per failure to report over a period of four years. The settlor or beneficiary deemed to be the settlor is jointly and severally liable with the trust administrator for payment of this fine.<\/p>\n<p>In the event of an omission, it is usual to file the missing declarations, with delay, with the Non-Resident Tax Department, without any financial consequences. Trustees and members of foundation boards can therefore regularise their situation.<\/p>\n<p>A judgment handed down on 23 January 2025 by the Montreuil Administrative Court (no. 2305276) has thrown doubt on this possibility of spontaneous regularisation without application of the \u20ac20,000 fine.<\/p>\n<p>On 17 June 2019, a Maltese company acting as a trustee filed the 2181 TRUST 1 annual returns for 2015, 2016, 2017, 2018 and 2019 with the French tax authorities.<\/p>\n<p>The facts of the case are not set out in great detail in the judgment, but we understand that this company was notified of the fine payable for failing to file the annual 2181 TRUST 1 return for four years, i.e. an amount of \u20ac80,000, even though it had filed the returns, but late.<\/p>\n<p>The judge\u2019s position therefore consists of assimilating late declarations with a failure to declare, which is highly prejudicial, particularly if we are dealing with a first offense that was spontaneously regularised, outside of any context of tax litigation. However, the circumstances of this specific case do not allow us today to be so affirmative as to the risks incurred by proceeding with a spontaneous regularisation of trust-related declarations.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-27e3d4689132014f1425f973d38a9921\">\n#top .hr.hr-invisible.av-lpqthvln-27e3d4689132014f1425f973d38a9921{\nheight:10px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-27e3d4689132014f1425f973d38a9921 hr-invisible  avia-builder-el-6  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-m7kp1zq3-e67dbced58530b0f347261971ab81bdf '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><a href=\"https:\/\/staging.fbt-avocats.ch\/en\/portfolio-item\/alain-moreau\/\">Alain Moreau<\/a><br \/>\nPartner, Paris<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-642d5874d7c6fe698cea463ae5f9eb80\">\n#top .av-special-heading.av-av_heading-642d5874d7c6fe698cea463ae5f9eb80{\npadding-bottom:10px;\nfont-size:20px;\n}\nbody .av-special-heading.av-av_heading-642d5874d7c6fe698cea463ae5f9eb80 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-av_heading-642d5874d7c6fe698cea463ae5f9eb80 .av-special-heading-tag{\nfont-size:20px;\n}\n.av-special-heading.av-av_heading-642d5874d7c6fe698cea463ae5f9eb80 .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-av_heading-642d5874d7c6fe698cea463ae5f9eb80 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 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fine of \u20ac20,000 per failure to report over a period of four years.<\/p>\n","protected":false},"author":26,"featured_media":25524,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[655,85],"tags":[2203],"datespeciale":[],"class_list":["post-28025","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-publications","tag-tax-focus-en","competences-tax","auteurs-alain-moreau-en","date-publication-2025-en","diffusion-groupe-fiscal-en","diffusion-news-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>France: Fines on declaration obligations of trusts and foundations<\/title>\n<meta name=\"description\" content=\"Failure to comply with the aforementioned reporting obligations may result in a 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