Clifford Chance
New Guidelines Exempt Employee Benefit Trusts From French Reporting Requirements For Trusts
7 December 2012
On 16 October 2012, the French tax authorities issued their long-awaited official guidelines on the new reporting requirements for trusts. The good news is that the French tax authorities have provided an express exemption from the reporting requirements for certain trusts which many employee benefit trusts (EBTs) will be able to take advantage of.
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