The return must be filed every year at the same time as the income tax return.
It is made on form 3916-3916-bis (on plain paper for years prior to 2020), attached to the income tax return, and must state for each policy:
– the identification of the policyholder: surname, first name, address, date and place of birth;
– the address of the registered office of the insurance company or similar body and, where applicable, of the branch providing the cover;
– the name of the policy, its references and the nature of the risks covered;
– the date from which the risk is covered and the duration of that cover;
– the effective dates of any amendments and of any total or partial surrender transactions that occurred during the calendar year.
– the references of the policies and investments concerned
– the effective date and duration of these policies or investments
– the repayment and premium payment transactions carried out during the previous year and, where applicable, the surrender value or the amount of the guaranteed capital, including in the form of an annuity, as at 1 January of the year of the return.
Be aware that the tax authorities automatically receive information from foreign banks.
This is the myPOS system of the French tax authorities.
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