Maître Gisela Ruth SUCHY

Avocat au barreau de Versailles

Compétences : Droit fiscal et droit douanier, Droit public, Droit immobilier, Droit de la famille, des personnes et de leur patrimoine, Droit pénal des affaires, Droit du travail et social, Droit des étrangers et de la nationalité, Droit des garanties, des sûretés et des mesures d'exécution, Droit de la protection des données personnelles

Barreau : Versailles

Adresse : 17 Place des Bruyères 78260 ACHERES

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Publié le 21/02/2021

Extension de l'obligation de déclaration des contrats d'assurance vie détenus hors de France

Article juridique - Droit fiscal et droit douanier

Par Me Gisela Ruth SUCHY

Extension de l'obligation de déclaration des contrats d'assurance vie détenus hors de France

Le décret n° 2021-184 du 18 février, publié dans le journal officiel de la république française le 20 février 2021 modifie l'article 344 C de l'annexe III du code général des impôts, réplique au niveau réglementaire l'extension de l'obligation de déclaration des assurances vie détenues hors de France aux placements à effet similaire prévue à l'article 1649 AA du code général des impôts.

Il précise en outre l'obligation de déclaration annuelle :

de la date d'effet et du montant de chaque opération de dénouement total ou partiel effectuée au cours de l'année concernée ;
du montant total des opérations de versement des primes effectuées au cours de l'année concernée ;
le cas échéant, de la valeur de rachat ou le montant du capital garanti, y compris sous forme de rente, au 1er janvier de l'année de la déclaration.

Ces informations s'ajoutent à l'obligation annuelle d'identifier le souscripteur, de mentionner l'adresse de l'organisme d'assurance concerné, d'identifier le contrat, d'indiquer à partir de quel moment le risque est garantie et de mentionner des dates d'effets des avenants et des opérations de dénouement partiel ou total survenus au cours de l'année civile.

En même temps, l'obligation de déclaration "sur papier libre" est supprimée. Par conséquent, la déclartion de ces contrats ou placements devra être formalisée, facilitant la déclaration complete par le contribuable de bonne foi.