Accounts held abroad

Art. 1649 A CGI

French tax residents report every year, with their income tax return, accounts opened, held, used or closed abroad (form no. 3916-3916 bis), including digital asset accounts and life insurance contracts taken out outside France.

Please note.This definition is deliberately simplified. It does not constitute legal or tax advice. The exact conditions, thresholds, rates and periods depend on your situation and on the regulations in force.