{"id":4970,"date":"2019-03-27T13:25:00","date_gmt":"2019-03-27T13:25:00","guid":{"rendered":"https:\/\/pro.aclegal.fr\/?p=4206"},"modified":"2019-03-27T13:25:00","modified_gmt":"2019-03-27T13:25:00","slug":"comptes-bancaires-detenus-a-letranger-quelles-sanctions-en-cas-de-non-declaration","status":"publish","type":"post","link":"https:\/\/www.catastilegalinternational.com\/fr\/comptes-bancaires-detenus-a-letranger-quelles-sanctions-en-cas-de-non-declaration\/","title":{"rendered":"Comptes bancaires d\u00e9tenus a l\u2019\u00e9tranger : quelles sanctions en cas de non d\u00e9claration ?"},"content":{"rendered":"\t\t
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Dans le cadre des proc\u00e9dures de contr\u00f4le de l\u2019imp\u00f4t, une obligation d\u00e9clarative concernant les comptes bancaires d\u00e9tenus \u00e0 l\u2019\u00e9tranger doit, en principe, \u00eatre accomplie par toute personne fiscalement domicili\u00e9e en France.\n\n <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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PREMI\u00c8RE PARTIE<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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1. Obligations d\u00e9claratives et amende forfaitaire selon l\u2019article 1736 du CGI<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Le deuxi\u00e8me alin\u00e9a de l\u2019article 1649 A du Code G\u00e9n\u00e9ral des Imp\u00f4ts (CGI)\u00a0<\/strong>\u00a0pr\u00e9voit que les personnes physiques ainsi que certaines personnes morales ont l\u2019obligation de joindre chaque ann\u00e9es \u00e0 leur d\u00e9claration des revenus une d\u00e9claration contenant\u00a0 \u00ab\u00a0les r\u00e9f\u00e9rences des comptes ouverts, d\u00e9tenus, utilis\u00e9s ou clos \u00e0 l\u2019\u00e9tranger. \u201c.<\/em><\/p>

En cas de d\u00e9faut de d\u00e9claration, une amende forfaitaire est pr\u00e9vue par le\u00a0<\/em>2 du IV\u00a0\u200bde l\u2019article 1736 du CGI\u00a0<\/strong>qui dispose que\u00a0\u201cLes infractions aux dispositions du deuxi\u00e8me alin\u00e9a de l\u2019article 1649 A\u2026 sont passibles d\u2019une amende de 1 500 \u20ac par compte ou avance non d\u00e9clar\u00e9\u201d.<\/em><\/p>

Par cons\u00e9quent, cette amende s\u2019appliquerait par chaque compte d\u00e9tenu \u00e0 l\u2019\u00e9tranger non d\u00e9clar\u00e9 et pour chaque ann\u00e9e non prescrite.<\/p>

Cette amende reste la seule sanction applicable dans tous les cas o\u00f9 les sommes d\u00e9pos\u00e9es sur le compte \u00e9tranger ne doivent faire l\u2019objet d\u2019aucune imposition en France.<\/p>

En revanche, dans le cas o\u00f9 les sommes d\u00e9pos\u00e9es sont susceptibles d\u2019\u00eatre consid\u00e9r\u00e9es comme imposables en France, d\u2019autres sanctions peuvent s\u2019appliquer.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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\n\t\t\t\t\t\tAvez-vous des choses \u00e0 d\u00e9clarer ?\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\tNous pouvons vous assister dans la d\u00e9claration de comptes d\u00e9tenus \u00e0 l'\u00e9tranger et r\u00e9gulariser votre situation.\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\n\t\t\t\t\t\tCONTACT\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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2. Rectification fiscale des sommes d\u00e9pos\u00e9es sur un compte d\u00e9tenu \u00e0 l\u2019\u00e9tranger<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Nous avons vu que le d\u00e9faut de d\u00e9claration d\u2019un compte d\u00e9tenu \u00e0 l\u2019\u00e9tranger peut\u00a0entra\u00eener<\/em>\u00a0l\u2019application d\u2019une amende forfaitaire de 1.500 \u20ac par ann\u00e9e non d\u00e9clar\u00e9e et non prescrite sans qu\u2019aucune v\u00e9rification particuli\u00e8re soit effectu\u00e9e par l\u2019administration.<\/p>

Dans le cas o\u00f9 l\u2019administration constate l\u2019existence, sur un compte \u00e9tranger non d\u00e9clar\u00e9, d\u2019avoirs consid\u00e9r\u00e9s comme des revenus imposables en France et qui n\u2019ont pas \u00e9t\u00e9 d\u00e9clar\u00e9s lors de la d\u00e9claration de revenus annuelle, une\u00a0rectification\u00a0entra\u00eenant\u00a0<\/em>l\u2019application des majorations ou d\u2019imp\u00f4ts calcul\u00e9s de mani\u00e8re forfaitaire<\/strong>\u00a0peut avoir lieu.<\/p>

Afin de conna\u00eetre les diff\u00e9rentes sanctions applicables \u00e0 des sommes d\u00e9pos\u00e9es sur des comptes bancaires d\u00e9tenus \u00e0 l\u2019\u00e9tranger, les d\u00e9lais de prescription ainsi que les effets d\u2019une r\u00e9gularisation spontan\u00e9e, nous vous invitons \u00e0 lire la\u00a0DEUXI\u00c8ME PARTIE de cet article intitul\u00e9\u00a0: \u00abSanctions en cas de rectification fiscale des sommes d\u00e9pos\u00e9es sur le compte \u00e9tranger non d\u00e9clar\u00e9 \u2013 Prescription et r\u00e9gularisation spontan\u00e9e\u00bb.<\/a><\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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L’opinion exprim\u00e9e dans cet article est purement informative.

Cet article ne constitue en aucun cas un avis juridique.

En outre, il ne faut pas oublier que la question fiscale de chaque client est diff\u00e9rente car les situations personnelles et patrimoniales de chacun sont, dans la plupart des cas, essentiellement diff\u00e9rentes.

Si vous avez un probl\u00e8me fiscal similaire, nous vous invitons \u00e0 nous contacter pour une premi\u00e8re discussion de votre cas.<\/div>
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\n

Cabinet Fiscal International AC Legal<\/h2>

N'h\u00e9sitez pas \u00e0 nous contacter !<\/p>

Quelle que soit votre demande, nous sommes heureux de vous assister dans vos questions de fiscalit\u00e9 internationale et patrimoniale.<\/p>CONTACT<\/a>\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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NOS ARTICLES<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\tQuitter la France pour l’Italie : exit tax, vente de biens et cons\u00e9quences successorales\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\tLe r\u00e9gime des impatri\u00e9s en France : conditions et exon\u00e9rations de l\u2019article 155 B du CGI\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\tR\u00e9solution amiable vs proc\u00e8s commercial : enseignements tir\u00e9s de cas r\u00e9els\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\tFiscalit\u00e9 des gains sur cryptomonnaies en France (2026)\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\tM\u00e9diation judiciaire : fonctionnement, \u00e9tapes et avantages pour les entreprises\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\tLes MARD en France : n\u00e9gociation assist\u00e9e, proc\u00e9dure participative, m\u00e9diation et conciliation\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Dans le cadre des proc\u00e9dures de contr\u00f4le de l\u2019imp\u00f4t, une obligation d\u00e9clarative concernant les comptes bancaires d\u00e9tenus \u00e0 l\u2019\u00e9tranger doit, en principe, \u00eatre accomplie par<\/p>\n","protected":false},"author":5,"featured_media":5031,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[90,91],"tags":[96,97,86],"class_list":["post-4970","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite-internationale","category-fiscalite-patrimoniale","tag-compte-bancaire-international","tag-declarations","tag-impots"],"yoast_head":"\nSanctions dans le cas de non d\u00e9claration de compte bancaire \u00e9tranger<\/title>\n<meta name=\"description\" content=\"La d\u00e9claration de comptes bancaires \u00e0 l\u2019\u00e9tranger doit, en principe, \u00eatre accomplie par toute personne fiscalement domicili\u00e9e en France.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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