French Tax Treatment of Foreign Trusts and the Related New Public Register

This note provides a general overview of the French tax treatment of foreign trusts, in particular the application of the new rules regarding the tax treatment of foreign trusts introduced by Finance Amendment Law No. 2011-900 of 29 July 2011, as well as Decree No. 2016-567 of 10 May 2016, introducing a public register effective 30 June 2016.