France: Accidental Americans affected by FATCA; CRS | KPMG | GLOBAL

France: “Accidental Americans” affected by FATCA; CRS return threshold

France: Accidental Americans affected by FATCA; CRS

Updates in France concerning the FATCA and the common reporting standard (CRS) regimes include:

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Related content

  • A resolution of the French Senate regarding the situation of “accidental Americans” (persons born in United States but who have never effectively been to or lived in the United States since birth). Read a June 2018 report [PDF 94 KB] prepared by tax professionals with Fidal*

  • A ministerial order containing modifications to the threshold for CRS returns filed for 2018 and subsequent years, and containing lists of CRS participating and reportable jurisdictions. Read a June 2018 report [PDF 88 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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