From EUR 420 + supplements

Foreign income and foreign accounts

Support for taxpayers who need to report foreign salary, bank accounts, investment income or cross-border income.

If you live in France, the tax administration expects a complete picture of your worldwide finances — not only your French salary. Foreign wages, pensions, dividends, interest, rental income and even the simple existence of a bank account held abroad must be reported, each in the right place on the return. This is where returns most often go wrong, and where the penalties for getting it wrong are highest.

This service is built for exactly that situation. You describe your cross-border income and accounts in English, upload the statements, and FiscoExpat organises them by country and type. Sacha Juglet and the ORAVIA team then determine which schedules apply, how the relevant tax treaty removes double taxation, and prepare the filing after you accept the mission.

Foreign income is reported, even when it isn't taxed twice

France taxes residents on worldwide income, but a network of double-tax treaties decides which country taxes what. Foreign income is still declared in France — usually on form 2047 — and then either exempted with the taux effectif method or offset by a tax credit, depending on the treaty. Declaring correctly is what protects you: it is the omission, not the tax itself, that triggers reassessment.

Worldwide income for French residents
Form 2047 for foreign-source income
Taux effectif exemption vs. tax-credit method
Treaty rules decide the outcome

Foreign bank and investment accounts must be declared

Any account held, opened or closed abroad during the year must be reported on form 3916, whether or not it produced income — this includes bank accounts, brokerage accounts and many e-money and crypto platforms. Undeclared foreign accounts carry a flat fine per account and extend the period during which the administration can look back, so this is not an area to leave to chance.

Form 3916 for every foreign account
Applies even to dormant or zero-balance accounts
Covers brokerage and many e-money / crypto platforms
Fixed penalties per undeclared account

What we need to get it right

Cross-border cases live or die on documentation. The intake collects your foreign income statements, the full list of your accounts, and any foreign tax already paid, so the treaty relief can be applied accurately. Where a case is genuinely complex, ORAVIA flags it for a tailored quote before any work begins.

Foreign salary and pension statements
Complete list of foreign accounts
Dividend, interest and brokerage statements
Foreign tax-paid certificates

Scope

Who this service is for

Residents in France with foreign salary, accounts, dividends, interest or other foreign-source income.

Identification of foreign-income schedules

Foreign account reporting workflow

Country-by-country document checklist

Review by the ORAVIA tax team

Quote flag for complex cases

Documents

What you should prepare

The form accepts documents securely. ORAVIA may ask for additional items after reviewing the file.

Foreign salary statements
Foreign bank account list
Dividend, interest or brokerage statements
Foreign tax paid certificates when available
Previous French or foreign tax returns

FAQ

Common questions about this service

I already paid tax abroad — do I still declare it in France?

Yes. You declare the income in France, and the applicable treaty then removes the double taxation, either by exempting it with the taux effectif method or by granting a tax credit. The accountant applies whichever the treaty requires.

Do I have to declare a foreign account with no money in it?

Yes. Every foreign account opened, held or closed during the year is reportable on form 3916, regardless of balance or activity. Failing to do so carries fixed penalties per account.

What about crypto or foreign brokerage accounts?

Accounts on foreign platforms are generally reportable in the same way as bank accounts, and disposals may create taxable gains. The intake captures these so the accountant can treat them correctly.

Why is the price higher than a standard return?

Foreign income means extra schedules, treaty analysis and account reporting, which take more work. The base starts at €420 plus supplements, and complex cases receive a quote before the mission begins.

Workflow

A regulated handoff, not a hidden advice platform

1
Complete the guided intake form
2
Upload the documents needed for review
3
ORAVIA confirms the scope and sends the mission letter through Jesignexpert
4
You sign the mission letter and pay ORAVIA through Stripe
5
The ORAVIA team prepares the accepted accounting mission