Course description
This webinar will explore the key concepts of trusts and how they relate to French tax legislation. Reporting obligations and different types of tax from income tax to real estate tax will be explored.
Join Chartered Tax Adviser François Mouniélou as he explores the key concepts of trusts and provides a useful summary of French tax.
François is an International Tax Affiliate of the Chartered Institute of Taxation. François’ area of expertise is cross border private client matters, with specific focus on French and UK taxation, including wealth tax, residence analysis, tax and estate planning, trust and life insurance taxation. Be sure to tune in to benefit from his knowledge on this topic.
Upcoming start dates
Outcome / Qualification etc.
Training Course Content
Introduction
This webinar will explore the key concepts of trusts and how they relate to French tax legislation. Reporting obligations and different types of tax from income tax to real estate tax will be explored.
What You Will Learn
This short webinar will cover the following:
Key Concepts
- The concept of trust
- The meaning of settlor, beneficiary, beneficiary deemed to be settlor, and trustee
Reporting Obligations
- Territorial scope
- Annual return
- Event-based return
- Exemption and administrative tolerances
- Penalties for non-compliance
French Tax - A Summary
- Income tax
- Taxation of trust income
- Taxation of income distribution
- Taxation of undistributed income
- Inheritance tax
- Territorial scope
- Gifts and inheritances
- Other transmissions
- Wealth tax and sui generis taxation
- Wealth tax overview
- Sui generis taxation
- Real estate tax
Expenses
MBL Seminars Limited
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