French impôt sur la fortune immobilière (IFI): filing deadline extended to 15th June for this year only for
May 16th 2018
The deadline for filing the IFI forms has been extended
from 22nd May for non-residents to 15th June of this year for all
taxpayers whether resident or otherwise, presumably on a one-off
basis. The irony is that what is now an income tax declaration
enjoys a delayed date of filing in relation to the main income tax
Those wih French source income as well may therefore also have a
further and unexpected delay.
link for the official announcement.
Whilst this might assist those settlors, beneficiaries or deemed
constituants with imputed trust interests, that is unfortunately
the same date as the corresponding trustee declarations ex 2181
Trust2 for their information returns concerning the IFI an dany
levy which may be due. These have yet to be released, so that might
create pressure on the exchanges of information between the
trustees and their affected settlors or beneficiaries relating to
those linked declaratory requirements.
I would however suggest that the individual filings which do not
include imputed trust "interests" be made as promptly as possible
for good order.
For any assistance please contact Peter on + 44 1534 625879.