Declaring overseas bank accounts and investment schemes

If you have any foreign bank accounts or investment schemes such as life assurance policies (held by you, your spouse or a dependant during all or part of 2025) you must complete the 3916 - 3916 bis.

It has the same name online and on paper.

If previously completed online, the same accounts will be listed for you to check and, if appropriate, carry over this year (reporter). By past experience of the Connexion team, however, if you click to reporter, you may still need to click on suivant (next) - but inserting nothing in the sections which ask if you have more information to add. You will then be shown the first of any previously declared accounts; click again on suivant and you will be shown the second (if one exists) etc. Once you have clicked through any previously reported accounts, the section has been completed. 

Online, to make the declaration (especially if you did not do it in the previous year) you will need to select Comptes à l’étranger under Divers in the rubriques (sections) you need at the start of your declaration (see the start of this chapter for more on this).

Once chosen, this will be listed at the top left of your screen (if this is not the case, click the Déclarations annexes button to find it) and you will have to complete this before signing off your declaration.

If declaring on paper, remember to cross 8UU (bank accounts) or 8TT (life assurance) at the end of 2042

You must declare overseas neobank accounts and be sure to check where they are domiciled if you have any doubt.

Revolut was founded in the UK but French residents’ accounts are usually held with Lithuanian or French subsidiaries (you can tell by the account’s Iban number: it will start with FR if based in France).

Monese, also UK-based, reports holding French-based clients’ accounts in France, as for German-based N26, new customers now have French Ibans and existing customers are being transferred to new French accounts.

If this occurred in the tax year, you should declare the closure.

Notes to the form say this concerns accounts habitually receiving deposits of money, shares or equivalents, but one financial expert stated it is safest to declare any form of account ‘capable’ of holding a balance.

The declaration relates to accounts or policies you opened, closed or held in 2025 whether you used them or not.

Include online entities such as Wise (formerly TransferWise) or PayPal.

There is an exemption if the account is adossé à (linked to) a French bank account and you use it for online purchases or to receive money from selling goods, and the latter does not exceed €10,000/year.

If you forget to declare relevant accounts, we suggest going back into your online declaration to add them or, if this is not possible, telling the tax office about them separately, eg. by private online messaging.

If you have not declared an overseas account it is advisable to do so as tax offices may make allowance for genuine mistakes.

Otherwise, penalties for non-declaration are €1,500 per account, although this can rise to €10,000 per account if it is located in a territory that is not deemed to be cooperative with France for fiscal purposes. 

If declaring several accounts on paper you need multiple copies of the form.

In the first online or print section, assuming you are an ordinary member of the public, you fill in your surname, first name, date and place of birth, then address.

The next section is only relevant to businesses.

Section 2 is for clarifying what you are declaring, whether a bank account, cryptocurrency account, or an assurance vie or similar investment scheme.

Section 3 is for details of your account(s), which must include the account number, whether it is a current, savings or other type of account, date of opening and/or closing the account, the name of the holding bank or other organisation (désignation de l’organisme gestionnaire) and its address.

You then select the relevant box to say whether you hold the account in your own right or via a power of attorney for someone else’s account.

The next section is for similar information for cryptocurrency accounts, followed by a section in which you are asked if the usage of the account is personal, business or mixed and a section for account holder’s details if you merely have a power of attorney.

The section for life assurance is next.

The paper form should be signed and dated with the place of signature added.