Source date: 2026-05-17
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Have you properly declared your foreign bank accounts? Published on May 18, 2026 - Service Public / Directorate for Legal and Administrative Information (Prime Minister's Office)
Are you an individual who has opened a bank account abroad? Are you required to declare it? Service Public provides guidance.
Image 1 Credits: Geber86 - Stock.adobe.com
Did you open, hold, use (at least once), or close (during the year) a bank account abroad from mainland France, Monaco, the Overseas Departments, Saint-Barthélemy, or Saint-Martin? If so, you must declare it to the tax administration. This declaration obligation applies whether you are an individual, an association, or a non-commercial company, even if you are merely a proxy holder or a joint account holder.
What must be declared?
You must declare accounts opened abroad with a banking institution or any other organization or person (notary, stockbroker, etc.).
In particular, you must declare the following accounts and investments:
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bank accounts;
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digital asset accounts;
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life insurance contracts (or capitalization contracts).
Digital asset accounts and life insurance contracts opened abroad must also be declared, but under different rules.
The declaration requirement does not apply if all three of the following conditions are met:
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the account is used exclusively for online payments for purchases or collections related to sales of goods;
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opening the account requires holding another account in France to which it is linked;
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the total annual credits deposited into this account from sales you make do not exceed €10,000.
You risk a fine of €1,500 per undeclared account. If the account is located in a country that has not concluded a convention with France to combat tax fraud and evasion, the fine will be €10,000 per account.
How to declare?
The declaration is made at the same time as your overall income tax return for the year. You must file it every year.
When filing your income tax return online, first check box 8UU on your tax return. It may be pre-checked if the financial institution has transmitted your tax details to the administration. Then, use the single form no. 3916-3916 bis (for bank accounts, digital asset accounts, and life insurance contracts).
Only one declaration is required for the same account or contract opened by spouses, whether they are both holders or one holds a power of attorney on the main holder's account.
A separate declaration must be filed for each affected account, contract, and investment.
If you choose to file a paper return, you can download and print this form (along with its instructions) from the following link: Form no. 3916-3916 bis.
Identifying foreign accounts
It is important to distinguish between a neobank and an online bank.
An online bank is backed by a traditional bank.
A neobank is a 100% digital payment institution accessible only via mobile app and often headquartered abroad.
You may have opened an account abroad without realizing it.
The first step is to check the IBAN: if the primary account number does not start with "FR", it is likely a foreign account.
Legal texts and references
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General Tax Code - articles 1649A to 1649AC - Declarations relating to financial accounts
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General Tax Code - articles 1729 and 1729-0 A - Penalties for non-declaration
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Do I need to declare my PayPal account or a bank account opened abroad? And how?
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How to declare my accounts and life insurance contracts held abroad?
Online services and forms
See also
- Must accounts opened abroad be declared? Service Public
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From June 24 to July 21, 2026 Sales What are the dates for the summer 2026 sales? Published on May 7, 2026
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Source: Service-Public particuliers