France releases updated technical guidance for FATCA and CRS

On 23 August 2019, the French Tax Administration (“FTA”) released a revised version 2.2 of the Common Reporting Standard (“CRS”) technical guidance (Link-French). The guidance was updated to incorporate the newest information, which includes:

  • the update of the references of the order specifying the list of partner states and territories for the automatic exchange of information (1.4)
  • details on the AccountNumber tag (3.2.5)
  • Clarification on the procedures for reporting Undocumented Accounts (3.2.5 and 3.2.8)

In addition, also on 23 August 2019, the French Tax Administration (“FTA”) released a revised version 3.8 of the Foreign Account Tax Compliance Act (“FATCA”) technical guidance (Link-French). The French TD-TV portal is closed temporarily since 31 July 2019. The date of re-opening will be communicated.

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

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