France releases updated technical guidance for FATCA and CRS, as well as ‘cahier des charges’ for CRS

On 1 February 2019, the French Tax Administration (“FTA”) released a revised version 3.7 of the Foreign Account Tax Compliance Act (“FATCA”) technical guidance, which, on page 54, contains information on the amended FATCA timelines for 2019 (Link-French). In addition, an updated version 1.8 of the Common Reporting Standard (“CRS”) guidance has been released (Link-French).

Furthermore, on the very same day, the FTA published a new “cahier des charges” for CRS concerning 2018 revenues. A provisional list of countries with 5 new entries is available on page 58, and these countries are: Azerbaijan, Barbados, Hong-Kong, Israel and Panama. Nevertheless, the official decree for updating the annual list has not yet been published (Link-French).

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