Do I have to declare my foreign bank accounts to the French tax office?

Checked on 2026-10-25

Yes. If you are tax resident in France, you must declare every account you opened, held, used or closed abroad during the year, one form 3916-3916 bis per account, with your annual income tax return. Since 2019 this includes unused accounts. Not declaring costs €1,500 per account, or €10,000 in a non-cooperating country.

Key facts

What	The source says	Source
Legal basis	Article 1649 A of the General Tax Code (CGI), second paragraph	BOI-CF-CPF-30-20, intro
Who must declare	Individuals tax-domiciled in France, as holder, joint holder or holder of a power of attorney	BOI-CF-CPF-30-20, § 10–20, 90; Service Public A18891
Which accounts	Every account opened, held, used or closed abroad during the year; since 1 January 2019 also unused ones	BOI-CF-CPF-30-20, § 120
Where	Bank, investment firm, or any body or person that holds securities or funds on deposit (e.g. a notary)	BOI-CF-CPF-30-20, § 120
How	Form 3916-3916 bis, one per account, every year, with your income tax return; online, first tick box 8UU	BOI-CF-CPF-30-20, § 180–200; Service Public A18891
Exception	Online payment account backed by a French account, with yearly sales receipts up to €10,000	BOI-CF-CPF-30-20, § 85
Fine if not declared	€1,500 per account; €10,000 per account in a State without an anti-fraud agreement with France	Service Public A18891
Extra tax risk	80% surcharge on tax due on the sums in undeclared accounts; transfers presumed to be taxable income	BOI-CF-CPF-30-20, § 230–235

Who has to declare

The tax administration’s doctrine (BOFiP) says the duty applies to individuals who are tax-domiciled in France under article 4 B of the General Tax Code, plus associations and non-commercial companies. Service Public adds that it applies whether you are the holder, a joint holder or only have a power of attorney on the account. Couples in the same tax household file one declaration for an account they share.

What you declare

You declare each account opened, held, used or closed abroad during the year. Since 1 January 2019, the doctrine says you must declare all accounts held abroad, even ones you didn’t use. The account can be with a bank, an investment firm, or any other body or person that holds funds or securities, such as a notary. Service Public lists bank accounts, digital-asset (crypto) accounts and life insurance contracts; the last two are declared under separate rules.

One exception: you don’t need to declare an account used for online purchases or sales if it is backed by an account in France and receives at most €10,000 a year from your sales.

Service Public’s tip: if an account’s IBAN doesn’t start with “FR”, it is probably a foreign account. Service Public also notes that app-only “neobanks” are often based abroad.

How and when

The declaration goes in every year with your income tax return. When you file online, tick box 8UU first (it may be pre-ticked if the foreign institution reported you), then fill in form 3916-3916 bis, one per account. For each account you give the institution’s name and address, the account number, its type and use, and any opening or closing date in the year.

What happens if you don’t

Service Public says the fine is €1,500 per undeclared account, or €10,000 if the account is in a State that has no agreement with France against tax fraud and evasion. According to the doctrine, when the money in the account was taxable, an 80% surcharge on the tax due applies instead. Money moved to or from abroad through an undeclared account is presumed to be taxable income unless you prove, for example, that it was already taxed or is exempt.

Sources

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2026-10-25: Page created

This is general information, not legal advice, and Lumen is not a law firm. Rules change and offices differ: check the official sources above before you act. Found something wrong or out of date? Write to support@lumen.observer.