France releases updated technical guidance for FATCA

On 15 November 2018, the French Tax Administration (“FTA”) released a revised version 3.6 of the Foreign Account Tax Compliance Act (“FATCA”) technical guidance, which, on page 54, contains information on the amended FATCA reporting deadlines for year 2018 (Link-French). Files must have been sent to the France Tax Authority until 10 September 2018. For files sent after 10 September 2018, will be considered being “out of time”. Those “out of time” files will nevertheless be transmitted to the IRS.

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