Life Interest Trust with a French beneficiary

I am in the process of preparing a Deed of Variation for an intestate Estate. The Deed of Variation creates a life interest trust. The Trustees include an individual who is a French resident and one of the remainderman is a minor and also a French resident.

In France I understand they do not recognise the concept of a Trust but that where a Trust in this country has a connection to France, there are French reporting obligations.

I can remove the Trustee who is a French resident which will leave to UK Trustees but I am not sure if one of the remainderman being a French resident will trigger reporting in France despite the fact that he is not benefiting now. The minor will inherit absolutely when the life interest ends and if he is a minor it will be held on bare trust for him.

Has anyone come across this before? Does anyone know if the remainderman being a French resident triggers French reporting?

Thank you in advance.