In summary…
If you live and work outside of France, the tax authorities indicate that your tax return should be filed with the Non-Resident Individuals Tax Office (SIPNR); if your primary residence remains in France, it should be filed with the tax office in your country of residence. In both cases, accounts held abroad must be declared annually: a €1,500 fine per undeclared account in a country with which France has a tax treaty, and €10,000 in other countries.
An agent of the Union who retains his tax residence in France thanks to Article 13 of Protocol No. 7 (see the article on tax domicile) quickly raises two practical questions: to whom should the declaration be addressed, and what should be done with accounts opened in Brussels or Luxembourg.
The answers are listed on two official pages. Here they are, along with the amounts.
1. Which department should you send your declaration to?
The tax administration's page dedicated to employees of international organizations and European institutions distinguishes between two cases. If you live and work outside France, the declaration goes to the SIPNR (French National Register of Non-Resident Employees). If your home remains in France, it goes to the tax office in your place of residence.
The SIPNR manages income tax, real estate wealth tax, and social security contributions for non-residents with French-source income. According to the page updated on March 10, 2026, its address is 10 rue du Centre, TSA 10010, 93465 Noisy-le-Grand Cedex.
2. Your salary is not declared as a French salary
The salary paid by the Union is subject to Union tax. Article 12 of Protocol No. 7 exempts it from the corresponding national taxes. Your French tax return therefore covers your other income: rent, investment income, and capital gains.
3. Accounts opened abroad
Individuals who are tax residents of France must declare any foreign bank accounts they hold with their annual tax return, using one form per account. This obligation applies to account holders and those with power of attorney. Since Article 13 requires you to maintain your tax residence in France, this applies to you.
The penalties listed on the service-public.gouv.fr website, updated on July 9, 2026:
- €1,500 per undeclared account when the State of the account is linked to France by a tax fraud prevention agreement.
- €10,000 per undeclared account in other cases.
- An increase of 80 % of the duties due on the sums appearing in the undeclared accounts may replace the fine.
4. Fictional example: Karim, a contract agent in Luxembourg
Situation. Karim, a French national, works for a European Union institution in Luxembourg. He has a current account at his employer's bank, a securities account with a Luxembourg broker, and a savings account opened in Belgium.
Issue. He thought that "everything was happening in Luxembourg" and never declared these three accounts in France.
Strategy. He establishes a list of his accounts with their opening dates, checks with the administration which department processes his declaration, and declares his accounts from the next campaign.
Result. Three accounts declared. As a reminder, three undeclared accounts in countries linked to France by a treaty represent a fine of €4,500 at a rate of €1,500 per account.
This is an illustrative example; it does not reflect the situation of any particular client.
5. The list to prepare before declaring
- Your start date and address before recruitment.
- The list of accounts opened outside of France, with their institution and opening date.
- Life insurance or capitalisation contracts taken out outside of France.
- Your French-source income for the year: rents, dividends, interest.
Frequently asked questions
Who is considered "tax resident in France" for the purposes of declaring accounts?
The service-public.gouv.fr page is aimed at people who are tax residents of France. An agent who retains their residence in France under Article 13 falls into this category.
Do I need to declare the account where my salary is paid?
Yes, if it is opened outside of France. The obligation applies to accounts held abroad, regardless of their use.
Is my Luxembourg life insurance contract affected?
Life insurance policies taken out abroad are subject to a separate review. We verify each policy individually. See the five questions before signing.
Do you have accounts or contracts abroad?
We take inventory with you: accounts, contracts, securities. We prepare the list to submit to your tax authorities and then we build the target allocation.
Are you a tax lawyer, notary, or chartered accountant, and do some of your clients work for a European institution? We can work in partnership on the investment and life insurance aspects, in conjunction with your tax analysis.
Book an appointment
A 30-minute exchange is enough to lay out your situation. Book a time slot.
Alexis Sagnier, financial and real estate investment advisor, insurance broker, AMF certified. ORIAS 13003497. Updated on 27/10/2026.
Official sources consulted
- impots.gouv.fr — I work for an international organization or a European institution: how am I taxed?
- impots.gouv.fr — Who should I contact if I am a non-resident?
- service-public.gouv.fr — Do we have to declare accounts opened abroad?
- Protocol (No. 7) on the privileges and immunities of the European Union (OJ C 326, 26.10.2012)
