A 1.5% specific annual tax based on the market value of the assets, rights and capitalized incomes held by the trust is also applied if:
- Ìý
•ÌýÌýÌýÌý the assets, rights or capitalized incomes have not been regularly disclosed to the French tax authorities in the settlor's (or deemed settlor's) wealth tax return, or
- Ìý
•ÌýÌýÌýÌý the annual trust declaration has not been filed even if the settlor (or the deemed settlor) was not liable to
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