When do trust declarations have to be filed?

The annual declaration of the market value on 1 January of the year of assets and rights placed in the trust and their capitalised income must be filed by 15th June each year at the latest with the Foreign Business Tax Department.

“Event-based” declarations concerning the constitution, amendment, termination and the content of the terms of the trust must be filed with the Foreign Business Tax Department during the month following the event.

MAJ DINR PRO le 06/08/24