{"id":1981,"date":"2023-10-05T11:07:02","date_gmt":"2023-10-05T12:07:02","guid":{"rendered":"https:\/\/taxlogicians.com\/?page_id=1981"},"modified":"2023-10-27T06:22:45","modified_gmt":"2023-10-27T07:22:45","slug":"non-us-pension-trusts","status":"publish","type":"page","link":"https:\/\/taxlogicians.com\/fr\/non-us-pension-trusts\/","title":{"rendered":"Pensions et fiducies \u00e9trang\u00e8res (non am\u00e9ricaines)"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"1981\" class=\"elementor elementor-1981\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bma7vxn elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"bma7vxn\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-50d1d5b\" data-id=\"50d1d5b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-256d48a elementor-widget elementor-widget-heading\" data-id=\"256d48a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Pensions et fiducies \u00e9trang\u00e8res (non am\u00e9ricaines)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5ut8hg6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5ut8hg6\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c7a12ec\" data-id=\"c7a12ec\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-9cae0d9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9cae0d9\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-d87b051\" data-id=\"d87b051\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9a32ec8 elementor-widget elementor-widget-image\" data-id=\"9a32ec8\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"400\" height=\"400\" src=\"https:\/\/taxlogicians.com\/wp-content\/uploads\/2023\/10\/feature2-free-img.png\" class=\"attachment-full size-full wp-image-1985\" alt=\"\" srcset=\"https:\/\/taxlogicians.com\/wp-content\/uploads\/2023\/10\/feature2-free-img.png 400w, https:\/\/taxlogicians.com\/wp-content\/uploads\/2023\/10\/feature2-free-img-300x300.png 300w, https:\/\/taxlogicians.com\/wp-content\/uploads\/2023\/10\/feature2-free-img-150x150.png 150w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-62294be\" data-id=\"62294be\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-658d8e1 elementor-widget elementor-widget-heading\" data-id=\"658d8e1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Pourquoi est-ce important ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa03340 elementor-widget elementor-widget-heading\" data-id=\"aa03340\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Traitement en tant que fiducie \u00e9trang\u00e8re<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-973df35 elementor-widget elementor-widget-text-editor\" data-id=\"973df35\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>En r\u00e8gle g\u00e9n\u00e9rale, les pensions \u00e9trang\u00e8res ne sont pas consid\u00e9r\u00e9es comme des plans de retraite au sens du code fiscal am\u00e9ricain (normalement en vertu de l'article 401). Par cons\u00e9quent, un compte de pension \u00e9tranger est g\u00e9n\u00e9ralement trait\u00e9 comme un trust \u00e9tranger aux fins de l'imp\u00f4t am\u00e9ricain sur le revenu.<\/p><p>\u00a0<\/p><p>En tant que fiducie \u00e9trang\u00e8re, le fiduciaire a g\u00e9n\u00e9ralement l'obligation de communiquer des informations \u00e0 tout b\u00e9n\u00e9ficiaire am\u00e9ricain (s'il y en a un) au moyen d'un formulaire 3520-A. Ce formulaire est purement informatif et n'entra\u00eene pas d'obligation fiscale directe.  Le formulaire 3520-A n'est qu'un formulaire de divulgation et n'entra\u00eene aucune obligation fiscale directe ; toutefois, le fait de ne pas le fournir peut entra\u00eener des p\u00e9nalit\u00e9s.<\/p><p>\u00a0<\/p><p>Le b\u00e9n\u00e9ficiaire am\u00e9ricain d'un trust \u00e9tranger doit g\u00e9n\u00e9ralement communiquer ces informations \u00e0 l'IRS au moyen d'un formulaire 3520 et d\u00e9clarer correctement tout revenu sur son formulaire 1040 ou \u00e9quivalent.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-pzdf9l6 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"pzdf9l6\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-d322da5\" data-id=\"d322da5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9962441 elementor-widget elementor-widget-heading\" data-id=\"9962441\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Devis gratuit<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ceead70 elementor-widget elementor-widget-heading\" data-id=\"ceead70\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Demande de devis<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db8cdf1 elementor-widget elementor-widget-text-editor\" data-id=\"db8cdf1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>We generally perform work on a fixed fee arrangement, but may enter into other arrangements as suits.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-e06df7e\" data-id=\"e06df7e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cd6f97e elementor-align-right elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"cd6f97e\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/taxlogicians.com\/fr\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Obtenir un devis<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Foreign (Non-US) Pensions &amp; Trusts Why does it matter? Treatment as a Foreign Trust Generally, foreign pensions do not qualify as retirement plans as defined in the US Internal Revenue Code (normally under Sec. 401). Therefore, a foreign pension account is generally treated as a foreign trust for US income tax purposes. \u00a0 As a &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/taxlogicians.com\/fr\/non-us-pension-trusts\/\"> <span class=\"screen-reader-text\">Pensions et fiducies \u00e9trang\u00e8res (non am\u00e9ricaines)<\/span> Lire la suite\u00a0\u00bb<\/a><\/p>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-1981","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/pages\/1981","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/comments?post=1981"}],"version-history":[{"count":76,"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/pages\/1981\/revisions"}],"predecessor-version":[{"id":4289,"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/pages\/1981\/revisions\/4289"}],"wp:attachment":[{"href":"https:\/\/taxlogicians.com\/fr\/wp-json\/wp\/v2\/media?parent=1981"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}