0I : Declarations relating to financial accounts, life insurance contracts, trusts and cross-border arrangements

Public administrations, establishments or bodies subject to control by the administrative authority, establishments benefiting from the provisions of articles L. 511-22 et L. 511-23 of the Monetary and Financial Code for their transactions with French residents and all persons who habitually receive securities, titles or funds on deposit must declare to the tax authorities the opening and closing of accounts of any kind as well as the renting of safes…

When capitalisation contracts or investments of the same nature, in particular life insurance contracts, are taken out with organisations mentioned in I of article 1649 ter who are established outside France, subscribers are required to declare, at the same time as their tax return, the references of the contracts or investments concerned, the effective date and duration of these contracts or investments, the redemption and payment of premiums carried out…

I.-The administrator of a trust defined in Article 792-0 bis of which the settlor or at least one of the beneficiaries is domiciled for tax purposes in France or which includes property or a right situated there, the administrator of a trust defined in article 792-0 bis established or resident outside the European Union when he acquires a property or enters into a business relationship in France within the meaning…

I. – Account-keepers, insurance and similar undertakings and any other financial institution shall mention, on a declaration filed under conditions and deadlines set by decree, the information required for the application of Article 8(3a) of Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC and the agreements concluded by France allowing automatic exchange of information relating to financial accounts for…

I.-A declaration of a cross-border scheme is filed with the tax authorities, in dematerialised form, by the intermediary involved in implementing the scheme or by the taxpayer concerned. II.-For the purposes of applying the provisions of I, any scheme taking the form of an agreement, arrangement or plan, whether legally enforceable or not, involving France and another State, whether a member of the European Union or not, is deemed to…

I.-1° The intermediary referred to in Article 1649 AD is any person who designs, markets or organises a cross-border device that must be declared, makes it available for the purposes of its implementation or manages its implementation. An intermediary is also considered to be any person who, having regard to the relevant facts and circumstances and on the basis of available information and the subject-matter expertise and understanding necessary to…

I.-Where an intermediary is subject to a reporting obligation similar to that provided for in Article 1649 AD in several European Union Member States, the cross-border scheme is declared exclusively to the French tax authorities when France is the European Union Member State that comes first in the list below : a) The Member State in which the intermediary is domiciled or resident for tax purposes or has its registered…

For the application of III of Article 1649 AD, the principal advantage criterion and the markers of cross-border arrangements subject to a reporting obligation are defined as follows: I.-General markers falling under category A mentioned in A of II of this article and specific markers falling under category B mentioned in B of the aforementioned II as well as i of b and c and d of 1° of category…