Individuals, associations and companies with no commercial form are required to declare in along with their tax returns or results, references open accounts, closed or used abroad during the reporting year (year of collection of revenues).
A return must be purchased for each of the accounts involved. This obligation weighs on residents or established in France (including overseas). Are also exempt from this requirement those French nationals who have established their residence in Monaco from 14 October 1957.
statement for all accounts opened, closed or used abroad for all or part of the tax year or the year ending during the tax year as holder or beneficiary of an attorney while acting for himself or for someone with resident status. The accounts to be reported are those available outside of France with a bank or other organization, government or person (lawyer, stockbroker, etc..) Receiving usually deposit securities, bonds or cash.
How?
Each year, the taxpayer must make a declaration account opened, closed or used abroad. The declaration is made on a form 3916 or on plain paper containing the particulars of this form. It must be attached to the declaration of income or results.
And if you do not?
addition presumption of income or are transferred from abroad, taxpayers do not comply with the reporting requirements described above are liable to a fine amounting to:
- 1 500 € in principle
- 10 000 € when the assets are located in a State or territory that does not cooperate on exchange of tax information and bank (that is to say in a state or territory which does has not concluded an agreement with France for assistance administration to fight against fraud and tax evasion for access to bank information).
The fine applies to each year statute of limitations under which the offense is highlighted.
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