Section VIII: Reporting obligations

I.-1. Taxpayers shall mention the gross value and the net taxable value of the assets mentioned in article 965 on the annual declaration provided for in article 170. They attach to this declaration schedules in accordance with a model drawn up by the administration, on which they mention and value the elements of these same assets. The gross value and net taxable value of the assets mentioned in article 965…

Persons owning assets mentioned in article 965 located in France without having their tax domicile there as well as persons mentioned in 2 of article 4 B may be invited by the tax department to appoint a representative in France under the conditions set out in article 164 D. However, the obligation to appoint a tax representative does not apply to persons whose tax domicile is in another Member State…