{"id":827,"date":"2019-01-23T05:24:59","date_gmt":"2019-01-23T04:24:59","guid":{"rendered":"http:\/\/www.amedia-accountants-london.com\/?p=827"},"modified":"2019-03-19T05:43:12","modified_gmt":"2019-03-19T04:43:12","slug":"france-loi-de-finances-2019-lobligation-declarative-des-trusts-est-retablie-a-lensemble-des-biens-et-droits-quils-detiennent","status":"publish","type":"post","link":"https:\/\/amedia-accountants-london.com\/fr\/blog\/france-loi-de-finances-2019-lobligation-declarative-des-trusts-est-retablie-a-lensemble-des-biens-et-droits-quils-detiennent\/","title":{"rendered":"France &#8211; loi de finances 2019 : l\u2019obligation d\u00e9clarative des trusts est r\u00e9tablie \u00e0 l\u2019ensemble des biens et droits qu\u2019ils d\u00e9tiennent"},"content":{"rendered":"\n<p>L\u2019<strong>article 48<\/strong>\u00a0de la loi n\u00b0 2018-1317 du 28 d\u00e9cembre 2018 de finances pour 2019 modifie notamment l\u2019<strong>article 1649 AB<\/strong>\u00a0du code g\u00e9n\u00e9ral des imp\u00f4ts (CGI) comme suit :<\/p>\n<ul>\n<li>a) Apr\u00e8s le mot : \u00ab ann\u00e9e \u00bb, la fin du troisi\u00e8me alin\u00e9a est ainsi r\u00e9dig\u00e9e : \u00ab : \u00bb ;<\/li>\n<li>b) Apr\u00e8s le m\u00eame troisi\u00e8me alin\u00e9a, sont ins\u00e9r\u00e9s des a et b ainsi r\u00e9dig\u00e9s :\n<blockquote>\u00aba) Pour les personnes qui ont en France leur domicile fiscal au sens de l&rsquo;article 4 B, des biens et droits situ\u00e9s en France ou hors de France et des produits capitalis\u00e9s plac\u00e9s dans le trust;\u00bb<br \/>\u00ab b) Pour les autres personnes, des seuls biens et droits situ\u00e9s en France et des produits capitalis\u00e9s plac\u00e9s dans le trust. \u00bb<\/blockquote>\n<\/li>\n<\/ul>\n<p><br \/>Rappelons que lors de la cr\u00e9ation de l&rsquo;IFI (Imp\u00f4t sur la Fortune Immobili\u00e8re), entr\u00e9 en vigueur \u00e0 compter du 1er janvier 2018, le champ de la d\u00e9claration annuelle des trusts avait \u00e9t\u00e9 restreint aux seuls actifs taxables au titre de cet imp\u00f4t, c&rsquo;est-\u00e0-dire aux biens et droits immobiliers.<\/p>\n<p>Le pr\u00e9sent article 48 r\u00e9tablit donc le champ d\u00e9claratif qui pr\u00e9valait sous l\u2019empire de l&rsquo;ISF (Imp\u00f4t sur la Fortune). <strong>Ainsi, la d\u00e9claration annuelle de la valeur v\u00e9nale \u00e0 la charge de l&rsquo;administrateur des trusts porte, \u00e0 compter du 1er janvier 2019, sur les biens, droits ou produits capitalis\u00e9s composant le trust, selon les r\u00e8gles territoriales suivantes<\/strong>\u00a0:<\/p>\n<ul>\n<li>pour les personnes qui ont en France leur domicile fiscal au sens de l&rsquo;article 4 B du CGI : les biens et droits situ\u00e9s en France ou hors de France et les produits capitalis\u00e9s plac\u00e9s dans le trust;<\/li>\n<li>pour les autres personnes : les seuls biens et droits situ\u00e9s en France et les produits capitalis\u00e9s plac\u00e9s dans le trust.<\/li>\n<\/ul>\n<p>Dans cette configuration, la d\u00e9claration annuelle des trusts, dont le champ d\u00e9claratif \u00e9tait traditionnellement adoss\u00e9 \u00e0 l\u2019imp\u00f4t sur la fortune en vigueur (i.e. l\u2019ISF avant le 1er janvier 2018 et l\u2019IFI \u00e0 compter de cette date), dispose d\u00e9sormais d\u2019un champ d\u00e9claratif propre et plus large que celui de l\u2019IFI.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019article 48\u00a0de la loi n\u00b0 2018-1317 du 28 d\u00e9cembre 2018 de finances pour 2019 modifie notamment l\u2019article 1649 AB\u00a0du code g\u00e9n\u00e9ral des imp\u00f4ts (CGI) comme suit : a) Apr\u00e8s le mot : \u00ab ann\u00e9e \u00bb, la fin du troisi\u00e8me alin\u00e9a &hellip; <a href=\"https:\/\/amedia-accountants-london.com\/fr\/blog\/france-loi-de-finances-2019-lobligation-declarative-des-trusts-est-retablie-a-lensemble-des-biens-et-droits-quils-detiennent\/\">Continuer la lecture <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":5,"featured_media":828,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"advgb_blocks_editor_width":"","advgb_blocks_columns_visual_guide":"","footnotes":""},"categories":[13],"tags":[],"class_list":["post-827","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classifiee"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>France - loi de finances 2019 : l\u2019obligation d\u00e9clarative des trusts est r\u00e9tablie \u00e0 l\u2019ensemble des biens et droits qu\u2019ils d\u00e9tiennent<\/title>\n<meta name=\"description\" content=\"Le pr\u00e9sent article 48 r\u00e9tablit le champ d\u00e9claratif qui pr\u00e9valait sous l\u2019empire de l&#039;ISF (Imp\u00f4t sur la Fortune)...\" \/>\n<meta name=\"robots\" content=\"index, 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