TLDR: You must declare the declarant’s identification details, the characteristics of the account and, depending on the situation, information relating to its closure as well as to the represented account holder.
Accounts concerned
You must declare bank accounts or similar accounts opened, held, used or closed abroad. The obligation applies to each account concerned and for each year or tax year during which one of these situations occurred.
Identification of the declarant
You must indicate:
- your birth surname;
- your name in use, where applicable;
- your first names;
- your date and place of birth;
- your address.
Information relating to the account
You must provide the type of account and the opening date. You must also indicate the closing date when the account was closed during the period covered by the declaration.
The available information does not make it possible to confirm the complete list of fields on the form. You therefore cannot infer from this information an obligation to declare an account number, the bank’s name, the establishment’s address or the balance.
Situation of the declarant for the account of a third party
If you file the declaration on behalf of a third party, you must specify the capacity in which you are filing it. You must also indicate the identification details of the account holder.
The available extracts do not specify all the identification details to be provided or all the capacities that may be mentioned.
Declaration procedure
You must file one declaration per account concerned. Declaration no. 3916-3916 bis, corresponding to CERFA no. 11916, is attached to the income or results declaration. It is available on the tax website and in the online declaration.