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Establishment of a public register of trusts

Friday 03/06/2016 Back

Decree no. 2016-567 of 10 May 2016 is designed to promote transparency, and through Article 1649 AB of the General Tax Code, establishes a "public register of trusts".


The objective pursued by the text is the registration of trusts insofar as one of the components of the common law mechanism is in France:

- if it concerns parties, it is the tax domicile in France that will be taken into account;

- if it concerns the purpose of the trust, it is the lex situs (location) that will establish a connection with France.



The information contained in the public register of trusts will be as follows:

- name and address of the trust;

- date of establishment and termination of the trust;

- date and nature of trust registration as indicated in Article 1649 AB of the General Tax Code;

- and the identity of the three parties to the trust (establishment, beneficiary and administrator or trustee).  



The register will be available on the internet from 30 June 2016 and will identify beneficiaries and companies comprising the trusts. This should put an end to the use of shell companies for the purposes of tax evasion. 

Actualite title - Establishment of a public register of trusts