{"id":20185,"date":"2021-04-22T09:44:58","date_gmt":"2021-04-22T07:44:58","guid":{"rendered":"https:\/\/www.fbf.fr\/fr\/?p=20185"},"modified":"2025-07-10T11:28:16","modified_gmt":"2025-07-10T09:28:16","slug":"identification-de-la-residence-fiscale-des-clients-des-banques-en-france","status":"publish","type":"post","link":"https:\/\/fbf.fr\/fr\/identification-de-la-residence-fiscale-des-clients-des-banques-en-france\/","title":{"rendered":"Identification de la r\u00e9sidence fiscale des clients des banques en France"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Depuis 2018, les \u00e9tablissements financiers ont l\u2019obligation de transmettre \u00e0 l\u2019administration fiscale, chaque ann\u00e9e, la liste des titulaires de comptes financiers ne leur ayant pas remis les informations n\u00e9cessaires \u00e0 l\u2019identification de leurs r\u00e9sidences fiscales et le cas \u00e9ch\u00e9ant de leurs num\u00e9ros d\u2019identification fiscale (dits clients \u00ab&nbsp;r\u00e9calcitrants&nbsp;\u00bb). A l\u2019issue de la premi\u00e8re d\u00e9claration qui a \u00e9t\u00e9 d\u00e9pos\u00e9e d\u00e9but 2021, l\u2019administration fiscale a lanc\u00e9 un mass mailing aux personnes figurant sur cette liste qui ont \u00e9t\u00e9 identifi\u00e9s comme \u00ab&nbsp;contribuables fran\u00e7ais&nbsp;\u00bb pour leur rappeler leurs obligations. Il s\u2019agit des usagers connus des bases de l\u2019administration fiscale et imposables en France.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette d\u00e9claration (et la proc\u00e9dure de relance qui incombe aux banques) ne se limite pas aux clients non-r\u00e9sidents puisqu\u2019elle concerne l\u2019ensemble des clients n\u2019ayant pas communiquer \u00e0 l\u2019institution financi\u00e8re, les \u00e9l\u00e9ments permettant l\u2019identification de leur r\u00e9sidence fiscale, et le cas \u00e9ch\u00e9ant, de leur num\u00e9ro d\u2019identification fiscale. Aussi, elle est susceptible d\u2019inclure de nombreux clients r\u00e9sidents fran\u00e7ais n\u2019ayant pas r\u00e9pondu \u00e0 la relance de l\u2019\u00e9tablissement bancaire.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les r\u00e9gularisations, \u00e0 l\u2019initiative des clients, issues de cette campagne de mass mailing devraient \u00eatre prises en compte lors de la prochaine d\u00e9claration annuelle qui sera transmise en 2022.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Depuis 2018, les \u00e9tablissements financiers ont l\u2019obligation de transmettre \u00e0 l\u2019administration fiscale, chaque ann\u00e9e, la liste des titulaires de comptes financiers ne leur ayant pas remis les informations n\u00e9cessaires \u00e0 l\u2019identification de leurs r\u00e9sidences fiscales et le cas \u00e9ch\u00e9ant de leurs num\u00e9ros d\u2019identification fiscale (dits clients \u00ab&nbsp;r\u00e9calcitrants&nbsp;\u00bb). A l\u2019issue de la premi\u00e8re d\u00e9claration qui a [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":25992,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":"","views":42163,"viewed_at":"1778494618"},"categories":[1585,3440,3348,3321,3353],"tags":[3338,3279],"class_list":["post-20185","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-fiscalite","category-industrie-bancaire-francaise","category-mots-cles","category-regles-professionnelles","tag-fiscalite","tag-regles-professionnelles"],"yoast_head":"<title>Identification de la r\u00e9sidence fiscale des clients des banques en France<\/title>\n<meta name=\"description\" content=\"Cette d\u00e9claration (et la proc\u00e9dure de relance qui incombe aux banques) ne se limite pas aux clients non-r\u00e9sidents puisqu\u2019elle concerne l\u2019ensemble des clients n\u2019ayant pas communiquer \u00e0 l\u2019institution financi\u00e8re, les \u00e9l\u00e9ments permettant l\u2019identification de leur r\u00e9sidence fiscale, et le cas \u00e9ch\u00e9ant, de leur num\u00e9ro d\u2019identification fiscale.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fbf.fr\/fr\/identification-de-la-residence-fiscale-des-clients-des-banques-en-france\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Identification de la r\u00e9sidence fiscale des clients des banques en France\" \/>\n<meta property=\"og:description\" content=\"Cette d\u00e9claration (et la proc\u00e9dure de relance qui incombe aux banques) ne se limite pas aux clients non-r\u00e9sidents puisqu\u2019elle concerne l\u2019ensemble des clients n\u2019ayant pas communiquer \u00e0 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