{"id":2321,"date":"2023-05-31T08:00:46","date_gmt":"2023-05-31T06:00:46","guid":{"rendered":"https:\/\/blanc-experts-comptables.com\/?p=2321"},"modified":"2023-05-31T15:55:34","modified_gmt":"2023-05-31T13:55:34","slug":"obligation-de-declaration-d-un-compte-a-l-etranger","status":"publish","type":"post","link":"https:\/\/blanc-experts-comptables.com\/?p=2321","title":{"rendered":"Obligation de d\u00e9claration d\u2019un compte \u00e0 l\u2019\u00e9tranger"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2321\" class=\"elementor elementor-2321\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-184ef2d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"184ef2d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fe8f863\" data-id=\"fe8f863\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0a39041 elementor-widget elementor-widget-heading\" data-id=\"0a39041\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">L'actualit\u00e9 du mois de mai 2023<\/h1>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-eb8826d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eb8826d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1e4d3b7\" data-id=\"1e4d3b7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1f32807 elementor-widget elementor-widget-heading\" data-id=\"1f32807\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Actualit\u00e9s fiscales<\/h2>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-75d3db7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"75d3db7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-23d2f47\" data-id=\"23d2f47\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-71f00bf elementor-widget elementor-widget-heading\" data-id=\"71f00bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Obligation de d\u00e9claration d'un compte \u00e0 l'\u00e9tranger<\/h3>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-12325ca elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"12325ca\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3966c65\" data-id=\"3966c65\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d80b0ba elementor-widget elementor-widget-text-editor\" data-id=\"d80b0ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"line-height: 150%\"><span style=\"font-size: 9.0pt;line-height: 150%;font-family: 'Helvetica',sans-serif;color: #202020\">Les personnes physiques domicili\u00e9es ou \u00e9tablies en France sont tenues de d\u00e9clarer, en m\u00eame temps que leur d\u00e9claration de revenus ou de r\u00e9sultats, les r\u00e9f\u00e9rences des comptes ouverts, d\u00e9tenus, utilis\u00e9s ou clos \u00e0 l\u2019\u00e9tranger. <\/span><\/p><p><span style=\"font-size: 15px;line-height: 22.5px\"><span style=\"font-size: 15px;font-family: Helvetica, sans-serif\"><span style=\"font-size: 9pt\">\u2192 Utiliser la <strong>d\u00e9claration annexe n\u00b03916 \u2013 3916 bis<\/strong>.<\/span><\/span><\/span><\/p><p style=\"line-height: 150%\"><span style=\"font-size: 9.0pt;line-height: 150%;font-family: 'Helvetica',sans-serif;color: #202020\">Dans la plupart des cas la d\u00e9tention d&rsquo;un\u00a0<strong>compte paypal\u00a0<\/strong>n&rsquo;est pas soumise \u00e0 l&rsquo;obligation de d\u00e9claration, qui n\u00e9cessite le respect de 3 conditions cumulatives :<br \/>&#8211; Le compte permet de r\u00e9aliser en ligne des paiements d&rsquo;achats ou des encaissements en lien avec la vente de biens,<br \/>&#8211; Ce compte de services de paiement suppose la d\u00e9tention d&rsquo;un autre compte ouvert en France, auquel il est adoss\u00e9,<br \/>&#8211; Le total des sommes cr\u00e9dit\u00e9es sur ce compte r\u00e9sultant des ventes r\u00e9alis\u00e9es par son titulaire est\u00a0<strong>inf\u00e9rieur ou \u00e9gal \u00e0 10 000\u20ac\/an.<\/strong><\/span><\/p><p><span style=\"font-size: 9.0pt;font-family: 'Helvetica',sans-serif;color: red\">Attention\u00a0: en cas de non-d\u00e9claration, une amende de 1 500 \u20ac est due par compte non d\u00e9clar\u00e9.<\/span><\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9f7cf29 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9f7cf29\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-00dd3f1\" data-id=\"00dd3f1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c6bde8e elementor-widget elementor-widget-image\" data-id=\"c6bde8e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"296\" height=\"152\" src=\"https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/05\/Capture-decran-2023-05-31-154547.png\" class=\"attachment-large size-large wp-image-2326\" alt=\"\" \/>\t\t\t\t\t\t\t\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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>L&rsquo;actualit\u00e9 du mois de mai 2023 Actualit\u00e9s fiscales Obligation de d\u00e9claration d&rsquo;un compte \u00e0 l&rsquo;\u00e9tranger Les personnes physiques domicili\u00e9es ou \u00e9tablies en France sont tenues de d\u00e9clarer, en m\u00eame temps que leur d\u00e9claration de revenus ou de r\u00e9sultats, les r\u00e9f\u00e9rences des comptes ouverts, d\u00e9tenus, utilis\u00e9s ou clos \u00e0 l\u2019\u00e9tranger. \u2192 Utiliser la d\u00e9claration annexe n\u00b03916 [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"none","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"both","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"site-sidebar-layout":"default","site-content-layout":"","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":"","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 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