{"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:\/\/www.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 \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><\/div><\/section>\n<div class=\"flex_column av_one_full  flex_column_div av-zero-column-padding first  avia-builder-el-1  el_after_av_textblock  avia-builder-el-last  column-top-margin\" style='border-radius:0px; '><p><div style='padding-bottom:10px; font-size:26px;' class='av-special-heading 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  ' style='font-size:15px;'><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<div style='height:20px' class='hr 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 \"  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<div style='height:20px' class='hr hr-invisible   avia-builder-el-5  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-6  el_after_av_hr  avia-builder-el-last  '><a href='https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2019\/07\/Allnews_La-poursuite-de-la-stigmatisation-des-trusts-\u00e9trangers-en-France.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":18,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[84],"tags":[560],"datespeciale":[],"yst_prominent_words":[],"class_list":["post-16700","post","type-post","status-publish","format-standard","hentry","category-media-and-news","tag-allnews-en","competences-tax","auteurs-stephanie-barreira-en-2","date-publication-2019-en","diffusion-groupe-fiscal-en","diffusion-medias-en"],"_links":{"self":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/16700","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\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/comments?post=16700"}],"version-history":[{"count":0,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/16700\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/media?parent=16700"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/categories?post=16700"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/tags?post=16700"},{"taxonomy":"datespeciale","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/datespeciale?post=16700"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=16700"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}