Maître Benoît COUSSY

Avocat au barreau de Bordeaux

Compétences : Droit public, Droit de l'environnement, Droit de la santé

Barreau : Bordeaux

Adresse : 28 rue des Allamandiers 33800 BORDEAUX

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Trusts : obligations déclaratives

Article juridique

Par Me Benoît COUSSY

Le décret n° 2012-1050 du 14 septembre 2012 est relatif aux obligations déclaratives des administrateurs de trusts.

L'article 1649 AB du Code général des impôts, issu de l'article 14 de la loi n° 2011-900 du 29 juillet 2011 de finances rectificative pour 2011 a créé une obligation déclarative pour les administrateurs de trusts dont un au moins des constituants, bénéficiaires réputés constituants ou bénéficiaires a son domicile fiscal en France ou qui comprennent un bien ou un droit qui y est situé. Cette obligation concerne la constitution, la modification et l'extinction desdits trusts ainsi que leurs modalités de fonctionnement. Hors ces événements, l'obligation concerne également la valorisation au 1er janvier de chaque année des droits, biens et produits capitalisés composant ces trusts.

Le présent décret a pour objet de définir le contenu et les modalités de ces obligations déclaratives et du paiement, le cas échéant, du prélèvement sui generis dû en cas de défaut de déclaration à l'impôt de solidarité sur la fortune des avoirs placés dans un trust.

Le texte entre en vigueur le lendemain de sa publication.

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