How to File FBAR from France

If you are an American living in France with French bank accounts, you may need to file FBAR (FinCEN Form 114). This guide walks you through the process step by step, with France-specific details.

Who Needs to File

You must file FBAR if the aggregate value of all your foreign financial accounts exceeds $10,000 at any point during the calendar year. This includes bank accounts, investment accounts (PEA), assurance-vie, and pension accounts held in France or any other foreign country.

Step-by-Step Filing Process

Step 1: Identify All Foreign Accounts

List all foreign financial accounts. For France:

• French bank accounts (BNP Paribas, Société Générale, Crédit Agricole, LCL)
• Assurance-vie (life insurance investment products)
• PEA (Plan d'Épargne en Actions)
• Pension accounts
• Accounts in other countries

Step 2: Get Account Statements

Log in to each bank's online banking and download statements showing the maximum balance. For French banks:

• BNP Paribas: Online banking → "Relevés"
• Société Générale: Online banking → "Mes comptes" → "Relevés"
• Crédit Agricole: Online banking → "Mes comptes"

Step 3: Convert to USD

France uses the euro. Convert each account's maximum balance to USD using the Treasury Department's year-end exchange rate.

Step 4: File Electronically

FBAR is filed electronically through FinCEN's BSA E-Filing System.

Step 5: Keep Records

Keep copies for 5 years.

Deadlines

FBAR is due April 15, with automatic extension to October 15.

Common Mistakes

1. Forgetting assurance-vie — French life insurance investment products are reportable on FBAR.
2. Forgetting PEA — Plan d'Épargne en Actions accounts are reportable.
3. Not aggregating across countries — If you have accounts in France and elsewhere, combine them.
4. Using wrong exchange rate — Use Treasury year-end rate.

How FileAbroad Can Help

FileAbroad prepares FBAR filings for Americans with foreign accounts in France and other countries, including complex French banking situations.

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FileAbroad explains U.S. federal tax and U.S. international information-reporting consequences of documented foreign facts. It does not provide foreign-country legal or tax representation, valuation opinions, banking or remittance advice, or advice on what a foreign authority will accept.

Scope statement reviewed 2026-08-30 · FileAbroad product/content owner