France releases updated technical guidance for CRS

On 19 March 2019, the French Tax Administration (“FTA”) released a revised version 1.9 of the Common Reporting Standard (“CRS”) technical guidance (Link-French). The guidance was updated to incorporate the newest information, which includes the following changes:

  • Collection of the International Securities Identification Number (“ISIN”) (chapter 3.2.5)
  • Clarification on the ISIN format (chapter 3.2.5)
  • Changing the Tele-TD closing date (5.3.3)

Remarks can be submitted to the FTA via email: bureau.cf1c@dgfip.finances.gouv.fr.

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