03 juillet 2011
Taxation of trust in france in 2011
I / LACK OF DEFINITION OF TRUST IN TAX FRENCH LAW
In tax law, the trust is subject to administrative pragmatism
Disparate legislation
Doctrine and jurisprudence Praetorian
In terms of doctrine
In terms of jurisprudence
II / TRUST IN THE NEW TAX LAW
A definition of trust for the French tax law
The definition of the trust tax law
Definition of the initial settlor
Definition of the fiscal settlor
Definition of the beneficiary
B - The reporting and disclosing obligations by the trustee
§Who is the discloser ? The trustee
§What are the trusts to declare?
§ The items to be reported
§ The declaration coverage :
§ Penalty for failure to report
§Responsible for payment of the fine
The Taxation of the income of a trust
The taxation of the assets of a trust
The tax treatment of transmissions at no cost through trusts
§The general principles
§The event is the death of the settlor
§ The rates of inheritance taxex applicable
i) if sent by gift or inheritance [IV]
ii) if the donation or transfer by death can be established.
iii) The trustee is subject to the law of a state non-cooperative
iv) If the settlor is established in France
v) Summary Table
The rule of territoriality applicable
The revision of the rule of presumption of ownership
Who is responsible for payment of inheritance tax or gift?
The property taxes on a trust:
The principle: the imposition of the settlor to a French tax on capital
The settlor is the person legally liable for the ISF
An exception for charitable trusts or similar
Maintenance of qualifications tax assets
The exception: a specific levy on trusts
a) the legal tax payer : an individual person
b) The effective tax payer : the trustee
c) The basis of the tax
The levy rate
Exceptions to the levy
The general condition: A treaty with a Tax Information Exchange clause
Pension trusts companies
Les trusts dont les bénéficiaires exclusifs sont des trusts caritatifs
Trusts regularly reported to the ISF
The question of cumulation with the 3% tax
III-TOWARDS THE DEVELOPMENT OF RECOVERY ASSISTANCE
IV-ENTRY INTO FORCE: NOT RECALL THE PAST
V THE ARTICLES OF THE LAW
08:48 Publié dans aa TRUST ; REGIME FISCAL ET JURIDIQUE, Evaluation les méthodes, EVALUATION les regles, Fraude escroquerie blanchiment, ISF, TRUST et Fiducie | Tags : taxation trust in france, trust in france, trust in french tax law | Lien permanent | Commentaires (0) | Imprimer | | Facebook | | |
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