Question 2304 — French people abroad

Summary

Mrs. Marie-Ange Rousselot draws the attention of the Minister to the Prime Minister, responsible for the budget and public accounts, to the tax self-certification of the French bank accounts of expatriate families. As required by law, French banking establishments are responsible for collecting information relating to the tax residence of their clients, particularly when the latter is not located in France. Customers must then carry out a tax self-certification of their accounts located in France. However, a divergence in interpretation of the law appears when it comes to minors, holders of bank accounts, attached to the parents' tax household. While a response to a written question, dated January 2020, from the Ministry of Economy and Finance indicates that parental self-certification can be used to self-certify a account opened for the minor when he is attached to the tax household, certain banking establishments, considering that this response has no legal value, consider that they should therefore only adhere to decree no. 2016-1683 of December 5, 2016 which does not specify this possibility. Therefore, in practice, these establishments require the production of a certificate for all account holders, whether they are adults or minors, which is a source of unnecessary administrative complexity. She therefore asks him what rule of law should be applied in this case and whether an update of the decree of December 5, 2016 is envisaged in order to definitively put an end to this divergence of interpretation.

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