France: Updated CRS technical guidance

France: Updated CRS technical guidance

The tax authorities in France issued an updated version (v2.6) of common reporting standard (CRS) technical guidance that provides French financial institutions with technical descriptions and specifications required for the transmission of CRS returns.


The guidance provides:

  • An updated provisional calendar for the 2021 campaign
  • The scheduled modification of the XML schema from 31 January 2021 for the 2021 campaign
  • An updated list of reportable jurisdictions—adding Costa Rica, Curaçao, Grenada, Peru, and Turkey for the 2020 reportable year

Read a February 2021 report [PDF 76 KB] prepared by the KPMG member firm in France

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