HSBC France

Demo « Global View & Global Transfers »(1)

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(1) We would like to remind you that in accordance with current French regulations, individuals who are French tax residents, are required to declare, on their personal income tax return, the accounts opened, used or closed abroad as well as all accrued income. Furthermore, upon receipt of securities income through these accounts, individuals must pay social security contributions and, if necessary, an advance income tax payment.
Additionally, French tax resident individuals are required to declare, on their income tax return, life insurance contracts purchased with insurance institutions established outside France and, if applicable, all accrued income. Moreover, in certain circumstances, upon receipt of this income, these individuals must pay social security contributions.

In the event of failure to comply with these obligations, concerned persons may be subject to payment of back taxes and tax penalties (fines, surtax and late payment interest). For further information regarding these tax obligations, we recommend you contact your usual advisors.