France: Automatic exchange of information - KPMG Global
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France: Automatic exchange of information under FATCA, CRS regimes

France: Automatic exchange of information

The draft “corrective” finance bill 2017 includes proposals relating to the automatic exchange of financial account information under the FATCA and common reporting standard (CRS) regimes.


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Measures in the draft corrective finance bill relate to due diligence and control of information requirements for purposes of determining taxpayer compliance with international tax obligations—e.g., the tax residency and taxpayer identification number (TIN).

The draft corrective finance bill was presented to the National Assembly and may be subject to further amendments during the legislative process.


Read a November 2017 report [PDF 102 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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