{"id":7456,"date":"2017-06-12T00:00:00","date_gmt":"2017-06-12T04:00:00","guid":{"rendered":"https:\/\/frenchdistrict.com\/washington-dc\/articles\/serge-massat-trusts-revocable-irrevocable-etats-unis\/"},"modified":"2025-07-26T13:32:38","modified_gmt":"2025-07-26T17:32:38","slug":"serge-massat-trusts-revocable-irrevocable-etats-unis","status":"publish","type":"post","link":"https:\/\/frenchdistrict.com\/washington-dc\/articles\/serge-massat-trusts-revocable-irrevocable-etats-unis\/","title":{"rendered":"Les trusts aux \u00c9tats-Unis"},"content":{"rendered":"<h2>Il y a deux types de Trusts : le Trust r\u00e9vocable et le Trust irr\u00e9vocable.<\/h2>\n<p>Dans le cadre d\u2019un <strong>trust r\u00e9vocable<\/strong>, vous transf\u00e9rez la <strong>propri\u00e9t\u00e9<\/strong> de vos biens au trust mais vous conservez toute autorit\u00e9 et tout pouvoir de d\u00e9cision sur ces biens. Vous pouvez vendre, acheter, transformer \u00e0 souhait.<\/p>\n<p>Les revenus qui en d\u00e9coulent vous appartiennent et de ce fait la transparence fiscale est totale : vous reportez sur votre <strong>d\u00e9claration d\u2019imp\u00f4t<\/strong> personnelle les diff\u00e9rents revenus que vos biens peuvent produire.<\/p>\n<h2>\r\n\t<div class=\"sponsor__article sponsor__article--right\">\r\n\t\t<div class=\"inner\">\r\n\t\t\t<div class=\"sponsor__by\">Pr&eacute;sent&eacute; par...<\/div>\r\n\t\t\t<div>\r\n\t\t\t\t<a href=\"https:\/\/frenchdistrict.com\/washington-dc\/adresse\/massat-expert-comptable-fiscalite-internationale-nyc-miami-mexico\/\" target=\"_blank\">\r\n\t\t\t\t<div class=\"sponsor__illus\"><img decoding=\"async\" src=\"https:\/\/frenchdistrict.com\/washington-dc\/wp-content\/uploads\/sites\/9\/2026\/01\/massat-expert-comptable-fiscalite-internationale-nyc-miami-mexico-une2-380x260.jpg\" alt=\"Massat Consulting Group &#8211; CPA &#8211; Expert Comptable\" \/><\/div>\r\n\t\t\t\t<div class=\"sponsor__content\">\r\n\t\t\t\t\t<p class=\"sponsor__title\">Massat Consulting Group &#8211; CPA &#8211; Expert Comptable<\/p>\r\n\t\t\t\t\t<div class=\"sponsor__slogan\">Expert comptable sp\u00e9cialis\u00e9 dans les PME Fran\u00e7aises aux \u00c9tats-Unis<\/div>\r\n\t\t\t\t\t<div class=\"vce-button vce-button--small\" style=\"background-color: #96b3cc;\"><i class=\"fa fa-hand-o-right\" aria-hidden=\"true\">&nbsp;<\/i>Massat Consulting Group &#8211; CPA &#8211; Expert Comptable<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<\/a>\r\n\t\t\t<\/div>\t\t\r\n\t\t<\/div>\r\n\t<\/div>De ce fait, ce trust en lui-m\u00eame n\u2019a pas d\u2019existence fiscale.<\/h2>\n<p>Vous pouvez, si vous le souhaitez, mettre un terme au trust et r\u00e9cup\u00e9rer vos biens en direct \u00e0 tout moment.<\/p>\n<p>Dans le cadre d\u2019un <strong>trust irr\u00e9vocable<\/strong>, vous transf\u00e9rez la propri\u00e9t\u00e9 de vos biens \u00e0 un trust g\u00e9r\u00e9 par un trustee, tierce personne, que vous avez choisie.<\/p>\n<p>Vous perdez toute autorit\u00e9 et tout pouvoir de d\u00e9cision sur le devenir de ces biens. Ce transfert est d\u00e9finitif, il n y a pas de retour en arri\u00e8re possible. Les profits g\u00e9n\u00e9r\u00e9s par les actifs que vous avez transmis \u00e0 ce trust peuvent \u00eatre distribu\u00e9s.<\/p>\n<p>Ils sont alors impos\u00e9s entre les mains du ou des b\u00e9n\u00e9ficiaires.<\/p>\n<p>S\u2019ils ne sont pas distribu\u00e9s, ces profits sont impos\u00e9s au niveau du trust.<\/p>\n<p>En sus de son existence l\u00e9gale, ce trust existe en tant qu\u2019entit\u00e9 ind\u00e9pendante sur le plan fiscal et doit souscrire annuellement une <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1041\" target=\"_blank\" rel=\"noopener\"><strong>d\u00e9claration 1041<\/strong><\/a>.<\/p>\n<div class=\"infos-listing\"><div class=\"infos-listing__title\">Massat Consulting Group &#8211; CPA &#8211; Expert Comptable<\/div><div class=\"infos-listing__address\"><p><span><i class=\"fa fa-map-marker\"><\/i>1680 Michigan Avenue<\/span><br><span>suite 722<\/span><\/p><p>Miami Beach,&nbsp;FL&nbsp;33139<\/p><\/div><div class=\"infos-listing__contact\"><i class=\"fa fa-phone\"><\/i>305 420 5935<a onclick=\"ga('send','event','premium','click-email-infos-pratiques','Massat Consulting Group &#8211; CPA &#8211; Expert Comptable');\" href=\"https:\/\/frenchdistrict.com\/washington-dc\/adresse\/massat-expert-comptable-fiscalite-internationale-nyc-miami-mexico\/#contact\"><i class=\"fa fa-envelope\"><\/i>Email<\/a><p><a onclick=\"ga('send','event','premium','click-site-infos-pratiques','Massat Consulting Group &#8211; CPA &#8211; Expert Comptable');\" href=\"http:\/\/www.massat-group.com\/\" target=\"_blank\"><i class=\"fa fa-link\"><\/i>Massat-Group.com<\/a><\/p><\/div><\/div>\n<span style=\"font-size: 12px; font-style: italic;\">Cr\u00e9dit photo : <a style=\"color: #3d5185; text-decoration: none;\" href=\"https:\/\/unsplash.com\/@zmachacek\" target=\"_blank\" rel=\"noopener\">Zden\u011bk Mach\u00e1\u010dek<\/a><\/span><\/p>\n<h2>Vous \u00eates \u00e0 la recherche un comptable aux \u00c9tats-Unis?<br \/>\nContactez Serge Massat, expert-comptable aux \u00c9tats-unis.<\/h2>\n<a name=\"contactfd\" style=\"display: block;position: relative;top: -150px;visibility: hidden;\"><\/a><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\nvar gform;gform||(document.addEventListener(\"gform_main_scripts_loaded\",function(){gform.scriptsLoaded=!0}),document.addEventListener(\"gform\/theme\/scripts_loaded\",function(){gform.themeScriptsLoaded=!0}),window.addEventListener(\"DOMContentLoaded\",function(){gform.domLoaded=!0}),gform={domLoaded:!1,scriptsLoaded:!1,themeScriptsLoaded:!1,isFormEditor:()=>\"function\"==typeof InitializeEditor,callIfLoaded:function(o){return!(!gform.domLoaded||!gform.scriptsLoaded||!gform.themeScriptsLoaded&&!gform.isFormEditor()||(gform.isFormEditor()&&console.warn(\"The use of gform.initializeOnLoaded() is deprecated in the form editor context and will be removed in Gravity Forms 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Dans le cadre d\u2019un trust r\u00e9vocable, vous transf\u00e9rez la propri\u00e9t\u00e9 de vos biens au trust mais vous conservez toute autorit\u00e9 et tout pouvoir de d\u00e9cision sur ces biens. Vous pouvez vendre, acheter, transformer \u00e0 souhait. Les revenus qui en d\u00e9coulent [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":97364,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[478,1529,1535,139],"tags":[1098,1126],"class_list":["post-7456","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-entreprendre","category-finance-etats-unis","category-immobilier-etats-unis","category-nouveaux-arrivants","tag-fiscalite","tag-transfert-de-propriete"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Les trusts aux \u00c9tats-Unis - Washington DC<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/frenchdistrict.com\/washington-dc\/articles\/serge-massat-trusts-revocable-irrevocable-etats-unis\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les trusts aux \u00c9tats-Unis - Washington DC\" \/>\n<meta property=\"og:description\" content=\"Il y a deux types de Trusts : le Trust r\u00e9vocable et le Trust irr\u00e9vocable. Dans le cadre d\u2019un trust r\u00e9vocable, vous transf\u00e9rez la propri\u00e9t\u00e9 de vos biens au trust mais vous conservez toute autorit\u00e9 et tout pouvoir de d\u00e9cision sur ces biens. Vous pouvez vendre, acheter, transformer \u00e0 souhait. 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