The annual declaration of trusts can exceptionally be filed until September 15, 2021 (instead of June 15).

20 July 2021

French Tax Authorities have announced that the deadline for filing the annual return for trustees has been extended to September 15, 2021 (instead of June 15). A new form 2181-TRUST2 for the year 2021 is available on the website It incorporates the changes resulting from the decree 2020-1321 of October 30, 2020. However, there is no need to renew the filing of returns that have already been sent to the tax authorities with old forms.

It should be noted that trustees must declare each year the market value as of January 1 of the assets and rights as well as the capitalized income placed in the trust (regardless of the location of the assets if at least one of the settlors, deemed settlors or beneficiaries is domiciled in France, or only of the assets located in France in the opposite case). Failure to comply with this reporting obligation is punishable by a fine of €20,000. However, a surcharge of 80% applies to all tax reminders resulting from the failure to declare assets placed in trusts, to the exclusion of any other surcharge or fixed fine.