Tax residence requested by the bank: NIF and fine

Your bank is asking you for a "self-certification" of your tax residence and, if you live outside France, your tax identification number (NIF). This request stems from the automatic exchange of information between France and its partners. From the second request onward, you have 30 days to respond. After this period, the bank will transmit your identity to the tax authorities, who may impose a fine of €1,500 (Article 1740 C of the French General Tax Code, according to impots.gouv.fr).

This page deals with requests made to individuals by their banks. It does not address corporate matters, US law beyond a brief mention, or the list of countries that exchange information. It also does not cover the fine for undeclared foreign bank accounts, a separate penalty mentioned below to avoid confusion.

Why is your bank asking you this question?

Financial institutions are required to collect information from their clients regarding their tax residence (impots.gouv.fr, page modified on 07/04/2026, which cites article 1649 AC of the French General Tax Code). This information feeds into the automatic exchange of information between France and its partners.

The request is aimed at account holders with accounts opened from January 1, 2016 onwards. It is made in particular when a change in the client's situation has occurred since their last self-certification.

Since December 30, 2017, a financial account can only be opened if the account holder self-certifies their tax residence and tax identification number (BOFiP BOI-INT-AEA-20-30, § 320). A bank must refuse to establish a contractual relationship with a new client who does not provide self-certification (BOFiP BOI-INT-AEA-20-20-30, version of July 23, 2025).

What the self-certification contains

Source: BOFiP BOI-INT-AEA-20-20-30 (in force since 23/07/2025); BOI-INT-AEA-20-30.

Each account holder and joint holder is concerned (DGFiP FAQ on self-certification, version 2026). For a minor, the legal representative self-certifies (BOFiP BOI-INT-AEA-20-30, § 260).

The NIF: what it is and who should issue it

The NIF is a number assigned by a jurisdiction to a natural person or entity (DGFiP FAQ). It is assigned by the country of residence. In France, it is the SPI number for natural persons and the SIREN number for legal entities (BOFiP BOI-INT-AEA-20-30, § 220).

• You reside in France. You do not need to certify or justify your French NIF (French tax identification number) for an account opened in France. The exception concerns passive non-financial entities controlled by persons residing abroad (BOFiP BOI-INT-AEA-20-30, § 250).
• You reside abroad. You indicate your tax residence(s) and the corresponding NIF.
• Your state does not issue NIFs. The number does not need to be provided if the State has not issued one or does not require its collection. If the holder does not have a tax identification number (NIF), they must provide proof of this to their bank (BOFiP BOI-INT-AEA-20-30, § 230 and § 240).
• Account opened before January 1, 2016. For pre-existing holders, the communication of the NIF is not legally required (BOFiP BOI-INT-AEA-20-30, § 160).

The procedure timeline

A "clear" deadline does not include the day of departure or the day of arrival. These deadlines are consistent with impots.gouv.fr: "you have 30 days to respond" from the second request. If a complete response to the reminder is not received, the bank will forward to the tax authorities, pursuant to Article L. 102 AG of the French Tax Procedures Code, a list of account holders who have not provided the required information (DGFiP FAQ).

The fine of 1,500 euros

impots.gouv.fr indicates that, if you do not respond within the specified timeframe, the bank will transmit your identity to the tax authorities, who may then impose a fine of €1,500, as per Article 1740 C of the French General Tax Code (CGI). The DGFiP's FAQ gives the same amount.

Three points of clarification come from the official texts:

• The BOFiP refers to a ceiling. The BOI-INT-AEA-20-50 (§ 110) states a fine "not exceeding €1,500," whereas impots.gouv.fr states "a fine of €1,500." The text of Article 1740 C should be verified with the source.
• The fine assumes that the bank has informed the authorities. It "can only be imposed if the financial institution informs the tax authorities" (BOI-INT-AEA-20-30, § 340). The tax authorities may send reminders to account holders before applying the penalty (BOI-INT-AEA-20-50, § 50).
• An exception exists for the United States. The penalty does not apply if the customer could not provide self-certification, particularly because they are a US tax resident or US citizen, and could not provide their Taxpayer Identification Number (TIN). This case falls under a separate agreement (FATCA).

Not to be confused with the "foreign account" fine.«

Another penalty exists: the French tax authority's website (service-public.fr) indicates a "fixed penalty of €1,500 per undeclared account" for foreign accounts opened, held, used, or closed during the tax year. This penalty is increased to €10,000 per account if the account is located in a country without a tax treaty with France, with an additional 80% surcharge on the taxes due (page verified on 09/07/2026). This penalty applies to the failure to declare an account, not to the failure to respond to your bank. It is discussed on the page "Foreign Accounts or Contracts".

Special cases

• False information. Deliberately self-certifying a false tax residence, NIF or quality is an offense (Article 441-1 of the Penal Code), punishable by three years imprisonment and a fine of 45,000 euros (BOFiP BOI-INT-AEA-20-50, § 120).
• Account closed. The closure, regardless of who initiates it, does not erase the obligations of the holder. Only death extinguishes them, under certain conditions (BOFiP BOI-INT-AEA-20-30, § 80).
• Change of circumstances. The self-certification of origin ceases to be valid for the information concerned. The bank has 30 days to request a new self-certification or a plausible explanation, and the account holder has 60 days to respond (BOFiP BOI-INT-AEA-20-20-30).

What changes depending on your situation

• Your country of residence, and if you have several.
• The existence of a NIF in your country, or the justification for his absence.
• The account opening date : before or after January 1, 2016.
• The number of holders : each person answers for themselves.
• American residency or citizenship, which falls under a different regime.

The rule depends on your situation. No results are guaranteed.

Numerical example (fictitious profile)

Situation. Claire, 48, moved abroad in 2024. She kept the account she opened in 2019 with a French bank. After notifying them of her change of address, the bank asked her for a self-certification using her tax identification number (NIF) issued by her country of residence. She ignored the request.

Issue. How many days does the procedure allow him, and what sanction is being considered?

Strategy. Calculate the BOFiP processing times from the date of receipt of the initial request: 60 full days to respond, then a reminder from the bank within 30 days of the deadline, and then another 30 full days to respond to the reminder. The full days and mail delivery time are not modeled; this example simply adds up the durations.

Result. Claire has a total of 60 + 30 = 90 days to answer, and the procedure takes at most 60 + 30 + 30 = 120 days from the date of receipt of the initial request, excluding the time allowed for the follow-up, which is 30 days from the date of receipt. If the bank has not responded by the end of this period, it reports the matter to the authorities, who may impose a fine of 1,500 euros (ceiling according to BOFiP). This profile is fictitious and does not reflect your actual situation.