Arrêté du 28 février 2023 modifiant l’arrêté du 9 décembre 2016 modifié précisant le décret n° 2016-1683 du 5 décembre 2016 fixant les règles et procédures concernant l’échange automatique de renseignements relatifs aux comptes financiers, dites « norme commune de déclaration »

The Order of 28 February 2023, amending the Order of 9 December 2016, as amended, specifying the Decree n° 2016-1683 of 5 December 2016, setting the rules and procedures for the automatic exchange of information on financial accounts, known as the „Common Reporting Standard“, was published on Légifrance.
The aim of the present order ist to establish, on the one hand, a list of partner states and territories that will require information transmission, and on the other hand, thresholds, amounts, and limits in euros for declarations to be filed in 2022 and subsequent years, in accordance with Article 1649 AC of the General Tax Code and the Decree of 5 December 2016, which sets rules and procedures for the automatic exchange of information on financial accounts.
Article 1 of the aforementioned Order of 9 December 2016 is replaced by the following list of partner states and territories referred to in Article 2 (II) of the Decree of 5 December 2016 mentioned above:
– Albania
– Andorra
– Anguilla
– Antigua and Barbuda
– Argentina
– Armenia
– Aruba
– Australia
– Austria
– Azerbaijan
– Bahamas
– Bahrain
– Barbados
– Belgium
– Belize
– Bermuda
– Bonaire, Saba, and St Eustatius
– Brazil
– British Virgin Islands
– Bulgaria
– Canada
– Cayman Islands
– Chile
– China
– Colombia
– Cook Islands
– Costa Rica
– Croatia
– Curaçao
– Cyprus
– Czech Republic
– Denmark
– Dominica
– Ecuador
– Estonia
– Faroe Islands
– Finland
– France
– French Polynesia
– Germany
– Ghana
– Gibraltar
– Greece
– Greenland
– Grenada
– Guernsey
– Hong Kong
– Hungary
– Iceland
– India
– Indonesia
– Ireland
– Isle of Man
– Israel
– Italy
– Jamaica
– Japan
– Jersey
– Kazakhstan
– Kuwait
– Latvia
– Lebanon
– Liechtenstein
– Lithuania
– Luxembourg
– Macao
– Malaysia
– Maldives
– Malta
– Marshall Islands
– Mauritius
– Mexico
– Monaco
– Montserrat
– Nauru
– Netherlands
– New Zealand
– Nigeria
– Niue
– Norway
– Oman
– Pakistan
– Panama
– Peru
– Philippines
– Poland
– Portugal
– Qatar
– Romania
– Russia
– Saint Kitts and Nevis
– Saint Lucia
– Saint Vincent and the Grenadines
– San Marino
– Saudi Arabia
– Seychelles
– Singapore
– Sint Maarten
– Slovakia
– Slovenia
– South Africa
– South Korea
– Spain
– Sweden
– Switzerland
– Taiwan
– Turkey
– Turks and Caicos Islands
– United Arab Emirates
– United Kingdom
– Uruguay
– Vanuatu
Article 2 of the aforementioned Order of 9 December 2016 is replaced by the following provisions the list of states and territories cooperating in the transmission of information, referred to in III of Article 11 of the aforementioned Decree of 5 December 2016, composed of the following states and territories:
– Albania
– Andorra
– Antigua and Barbuda
– Argentina
– Australia
– Austria
– Azerbaijan
– Barbados
– Belgium
– Bonaire, Saba, and St. Eustatius Islands
– Brazil
– Bulgaria
– Canada
– Chile
– China
– Colombia
– Cook Islands
– Croatia
– Cyprus
– Czech Republic
– Curaçao
– Denmark
– Ecuador
– Estonia
– Faroe Islands
– Finland
– France
– Germany
– Ghana
– Gibraltar
– Greece
– Greenland
– Grenada
– Guernsey
– Hong Kong
– Hungary
– Iceland
– India
– Indonesia
– Ireland
– Isle of Man
– Israel
– Italy
– Jamaica
– Japan
– Jersey
– Kazakhstan
– Latvia
– Liechtenstein
– Lithuania
– Luxembourg
– Malaysia
– Maldives
– Malta
– Mauritius
– Mexico
– Monaco
– Netherlands
– New Zealand
– Nigeria
– Norway
– Panama
– Peru
– Poland
– Portugal
– Romania
– Russian Federation
– Saint Lucia
– San Marino
– Saudi Arabia
– Seychelles
– Singapore
– Slovakia
– Slovenia
– South Africa
– South Korea
– Spain
– Sweden
– Switzerland
– Turkey
– United Kingdom
– Uruguay
Article 3 of the aforementioned Order of 9 December 2016 is modified as follows:
– In section 1, the amount „44,100 €“ is replaced by „46,900 €“;
– in section 2, the amount „220,700 €“ is replaced by „234,400 €“;
– in section 3, the amount „882,900 €“ is replaced by „937,600 €“.
The present oder entered into force the day after its publication, hence on 11 March 2023.