France Updates FATCA Guidance

April 28, 2017 Lee Pender

France has updated its FATCA Guidance for this July’s reporting. Specific changes are highlighted in blue through out the publication, and a summary is provided on the second page. Filers should be mindful of any changes made to ensure that they will be able to send proper FATCA returns. In particular, there is guidance on how to properly format the DocRefId field, rules concerning the TIN of a Passive NFFE, and how to use the Filer Category element, amongst others.

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