法國近期頒布的第2026-534號法律規定，除繳納遺產稅和贈與稅外，受託人還須在信託委託人去世時向法國稅務機關提交詳細的估值報告。該報告必須列明受益人。此外，該法還規定，在擁有大量房產的 房地產控股公司（Société à prépondérance immobilière，簡稱SPI）中轉讓股份或股權，必須透過提交經專業見證的文件進行登記。

DLA Piper
STEP國際新聞摘要，2026年7月6日：法國房地產稅及其相關強制報告生效

FRANCE: Trustees must now file detailed valuations on settlor's death

France's recently enacted Law No. 2026-534 decrees that trustees must now file a detailed valuation return to the French tax authorities when the trust's settlor dies, in addition to the existing obligation to pay inheritance and gift tax. The return must identify the beneficiaries. In addition, the law decrees that a transfer of shares or equity interests in a property-rich société à prépondérance immobilière (SPI) must now be registered by producing professionally witnessed documents.

DLA Piper
STEP International News Digest, 6 July 2026: France's real estate tax comes into force with associated mandatory reporting