Maître Paul DUVAUX

Avocat au barreau de Paris

Avocat titulaire d'un certificat de spécialisation en Droit fiscal et droit douanier

Compétences : Droit fiscal et droit douanier, Fiscalité du patrimoine, Fiscalité de l'activité professionnelle, Fiscalité immobilière, Fiscalité des particuliers, Fiscalité internationale, T.V.A.

Barreau : Paris

Adresse : 67 BOULEVARD DE COURCELLES 75008 PARIS

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Publié le 25/09/2019

Les comptes bancaires étrangers non déclarés : état des lieux fin 2019

Article juridique - Droit fiscal et droit douanier

Par Me Paul DUVAUX

Les comptes bancaires étrangers non déclarés : état des lieux fin 2019

Fin 2019, il est toujours possible de procéder à la régularisation d'un compte bancaire étranger non déclaré auprès des services fiscaux.

Même si la cellule centralisée a été supprimée (STDR), la régularation est toujours possible dans les directions départementales.

Les services fiscaux peuvent faire des remises des pénalités si le contribuable est coopératif, et même dans l'hypothèse où il s'est fait prendre par la patrouille.

Mais pour les contribuables récalcitrants, les services fiscaux peuvent appliquer la contribution de 60 % du montant du compte et même engager des poursuites pénales.

Il est donc recommandé de régulariser.

Quand il s'agit d'un compte peu important et sans enjeu, la procédure peut selon moi se limiter à une simple déclaration annuelle.

Voir mon site pour plus de précisions.