{"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:\/\/www.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":"<div class=\"flex_column av_one_full  flex_column_div av-zero-column-padding first  avia-builder-el-0  avia-builder-el-no-sibling  \" style='border-radius:0px; '><p><div style='padding-bottom:10px; ' class='av-special-heading 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  ' style='font-size:15px;'><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<div style='height:20px' class='hr 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 \"  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<div style='height:20px' class='hr 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 avia-button-left  avia-builder-el-5  el_after_av_hr  avia-builder-el-last '><a href='http:\/\/fbt-avocats.ch\/wp-content\/uploads\/2016\/06\/The-new-French-rules-of-taxation-for-trusts.pdf'  class='avia-button   avia-icon_select-no avia-color-custom avia-size-large avia-position-left '  target=\"_blank\"  style='background-color:#44525f; border-color:#44525f; color:#ffffff; ' ><span class='avia_iconbox_title' >Lire la 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":[],"yst_prominent_words":[],"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"],"_links":{"self":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/16610","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/comments?post=16610"}],"version-history":[{"count":0,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/16610\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/media\/1372"}],"wp:attachment":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/media?parent=16610"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/categories?post=16610"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/tags?post=16610"},{"taxonomy":"datespeciale","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/datespeciale?post=16610"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=16610"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}