France: Guidance for CRS implementation | KPMG Global
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France: Guidance for CRS implementation, extension of reporting deadline

France: Guidance for CRS implementation

France issued a complete set of guidance regarding the common reporting standard (CRS) regulation application for French reporting financial institutions. The deadline for transmission of the CRS returns for the reporting year 2016 has been extended from 31 July 2017 to 8 September 2017.


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The guidance also:

  • Defines the scope of the identification and reporting obligations
  • Provides general due diligence procedures for French reporting financial institutions
  • Provides reporting procedures for French reporting financial institutions


Read a June 2017 report [PDF 97 KB] prepared by tax professionals with Fidal*

* Fidal is a French law firm that is independent from KPMG and its member firms.

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