Work out which of your foreign accounts must be declared to the French tax authorities — and what it costs if they weren't.
This is a calculation aid, not tax advice. It assesses the accounts you list, from the information you give. Where the rules are genuinely contested it says so rather than guessing. If you have undeclared accounts from previous years, speak to a qualified advisor before filing — the order in which you do things matters.
You are
Your accounts held abroad
List every account held outside France. There is no minimum balance — a dormant account with nothing in it still has to be declared, and so does one you closed during the year.
Account 1
No country set — the obligation turns on where the account is domiciled, so this can't be assessed yet.
Use the first two letters of the IBAN — this is where the account is domiciled, which is not always where the brand feels like it's from.
What you must declare
None of the accounts listed appear declarable.
How to declare it
Unlock the filing guide — where the declaration sits in the online return, one form per account, what to do about prior years, and the trap that catches neobank holders.
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How to declare it — 3916 / 3916-bis
Where it sits
In the online return, tick the annexe declaration for foreign accounts at step 3. It is not part of the main 2042 — it's a separate annexe you have to opt into, which is why so many people miss it entirely.
One form per account
Each account needs its own 3916 entry, with the account number, the opening or closing date if either fell in the year, and the full name and address of the institution. Listing several accounts on one form is not accepted.
The IBAN prefix decides it
The two letters at the start of the IBAN give the country of domicile, and that is what the obligation turns on. A French-feeling app with a Lithuanian or Belgian IBAN is a foreign account. Your address, and the currency, are irrelevant to this test.
Digital assets — 3916-bis
Accounts on exchanges established outside France go on the 3916-bis. A self-custodied wallet with no third-party account behind it is a different question and generally falls outside this obligation.
If you missed prior years
Do not simply start declaring this year and hope the earlier ones are forgotten — the 10-year window means they aren't. There is a formal route for regularising past years, and the order you do things in affects the outcome. This is the point to take advice rather than act alone.
Deadline
The declaration goes in with your income tax return and follows the same deadline as your département's online filing date.
This is a calculation aid, not tax advice. It assesses the accounts you list, from the information you give. Where the rules are genuinely contested it says so rather than guessing. If you have undeclared accounts from previous years, speak to a qualified advisor before filing — the order in which you do things matters.