The first disclosure and payment obligations of trustees are due on September 15, 2012 *

France - July 25 2012
Law n° 2011-900 of July 29, 2011 establishing a specific tax regime for trusts in France created, among others, several disclosure obligations for trustees.

Co-authors: Marine Dupas, Stephanie A. Jarrett, Michael Khayat.

Decree concerning filing obligations relative to the exit tax *

France - May 31 2012
The long-awaited decree, regarding filing obligations relative to the exit tax introduced in 2011, was published on 6th April.

Co-authors: Marine Dupas.

Decree concerning filing obligations relative to the exit tax *

France - April 18 2012
The long-awaited decree regarding filing obligations relative to the exit tax introduced in 2011 was published on 6th April.

Co-authors: Marine Dupas, Marie-Thérèse Yates, Stephanie A. Jarrett, Michael Khayat.